Based on the fact that firms have different philosophies of responsiveness to CR issues (Carroll, 1999: 282), researchers described more detailed stages (also called “strategies”) of CR coming either from CR research (Carroll, 1979: 502; Dunphy, Griffiths & Benn 2003/2007; Epstein, 2008a: 64–66; Gminder et al., 2002; Hart, 1997; Hart & Milstein, 2003; Marrewijk, 2003: 102f; Mirvis & Googins, 2006; Tuzzolino & Armandi, 1981: 25; Zadek, 2004)32or from business ethics (Logsdon & Yuthas, 1997: 1214; Sridhar & Cumburn, 1993: 732). Each of these frameworks covers a set of three to six stages ranging from denial or compliance towards pro-active and transformative CR approaches. The former stages are about reducing risks and improving internal organisational processes and efficiency; today's companies mostly remain on this type of stages (Hart & Milstein, 2003: 64). The latter stages expand responsibilities along the entire value chain and also address a company's products and services. Table 5 on the following page merges the results of the latter authors into a scheme with six stages.
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