Abstract
Purpose. A review of the literature revealed an absence of a commonly accepted definition of corporate social responsibility (CSR) and operational aspects of CSR. The purpose of this Delphi study was to explore the views of corporate experts in the field of CSR in the United States to define CSR and operational aspects for driving, implementing, and integrating CSR process. Methodology. This study utilized survey questionnaire questions posed as to what should be or could be for defining and operationalizing CSR initiatives. Responses were coded, themed, and aligned with ISO 26000-10 core subjects. Findings. Study findings resulted in consensus for an aggregated definition and operational aspects of CSR, which reflected the continuing evolution of CSR as a holistic enterprise/stakeholder model rather than an organizational silo model, with one exception. Consensus was not achieved as to an agreed-upon existing model of CSR. Conclusions. CSR processes in today's environment were informed by stakeholders, guided by the organization's CSR unit, and embedded in the organization's policies and practices. Recommendations. There was recognition among corporate leaders for the need to identify models of CSR, which achieve government and consumer demands for greater transparency. Industry identified a need for defined, tiered, and equitable measures of CSR efforts to optimize net-positive value accruing to both the organization and stakeholders.