摘要：This paper focuses on CSR integration in strategic management and control systems, with particular reference to the reasons which lead firms to strategically manage social dimension and the consequences in terms of social performance. The goal of the paper is to develop a conceptual framework which enables us to understand the relationship among contextual factors (internal and external), strategic control tools and mechanisms supporting management processes in corporate social responsibility, and results of socially oriented actions. Based on the research goals, we referred to the conceptual methods that aimed at theory building; we have used a methodology which combines inductive approach (creation of a mental model based on direct observation of the phenomena and on the analysis of the significant literature) and deductive approach (analytical explicitation of the mental model and identification of the logical relationships between concepts). In defining conceptual framework this paper applied an analysis perspective of integrative, multilevel and systemic type which included: the identification and evaluation of antecedents, elements and consequences; the study of cause-effect relationships, moderator effects and mediator effects. The conceptual induction refers to the integration of occurrences and instances to infer the nature and the working of the system. The induction process is related, on the one hand, to the long experience of the two researchers in the direct observation of the firms’ social aspects, and on the other hand, to the analysis of significant literature on CSR. This process contributed to define the mental model which the conceptual framework is based on. However, induction stops with the mental model and deduction begins with the conceptual framework and its ramifications and predictions. The deductive process is connected to the detailed explicitation of mental model; this process is realized by the development of the conceptual framework based on the identification of the propositions (logical relationships between concepts). In this phase, the literature analysis was used as a preliminary validation (theoretical or empirical) of the propositions.
关键词：Corporate social responsibility; corporate social performance; strategic management; strategic control; performance measurement; multilevel conceptual framework " />
