Corporate Social Responsibility (CSR) has existed in name for over seventy years. But it remains a concept that is not universally adopted or understood despite increasing global pressures. We examine the definition of CSR both within academia and in practice in four countries to determine the consensus of understanding and to propose a more universal framework to enhance the distribution and practice of CSR. We find there remains no clear definition and in fact, many of the national and in ternational bodies that define CSR endorse a lack of definition and an ambiguity in meaning.
