摘要：This study, first, aims to trace the evolutionary path of definitions and perspectives on corporate social responsibility (CSR) particularly during the last fifty years or so and then examine the Nepalese financial service and manufacturing sector managers’ strategic and moral views on CSR. Besides, it also seeks to measure the CSR performance of companies and examine the relationship between management views on CSR and actual CSR performance. The study finds that the trend on CSR thinking has moved from philanthropy to better stakeholder relations and competitive/strategic advantage of organizations and even nations. In Nepalese context, however, the moral view on CSR is stronger than strategic view on CSR. Likewise, the actual CSR efforts are not as greener as the views are. Responsibility towards government seems to be highest and the responsibility towards society is the lowest in both the sectors. Analysis also reveals that overall CSR performance of companies is much more correlated to the moral view on CSR than to the strategic view on CSR. In this context, the government, pressure groups and other stakeholders are also required to further encourage socially responsible corporate behaviour for more equitable and just society. Key words : Corporate social responsibility;strategic view; Moral view; CSR performance; Financial service sector; Manufacturing sector; Nepal Economic Journal of Development Issues Vol. 11 & 12 No. 1-2 (2010) Combined Issue Page:9-20 Uploaded date : 10 April, 2012
关键词：Corporate social responsibility;strategic view;Moral view;CSR performance;Financial service sector;Manufacturing sector;Nepal
