CSR research is generally based on the assumption that responsible behaviour is compatible with the legal framework of the firm and its standard strategic approaches. Could this hypothesis be misleading? This paper exhibits some recent practical innovations in the USA that have had to move away from the CSR research framework to provide a more constructive approach to social and environmental impacts. The new legal provisions in question revise the legal framework of firms and their corporate purposes. Such innovations suggest that management science research should study how to improve interactions between the well-acknowledged 'strategic attention' and often overlooked legal contracts, with a view to imagining new forms of collective action.
