Corporate Social Responsibility: Deconstructing a Conceptual Muddle

This study aims at deconstructing a conceptual muddle surrounding the concept of corporate social responsibility (CSR) that results when the concept is used. To achieve this aim, the study adopted the analytical approach commonly used in analytical philosophy, and “deconstruction of conceptual muddle”. The study concludes that there is a conceptual muddle related to the many concepts used, synonymously or differently with (CSR). There is also a conceptual muddle due to (CSR) emergence, its advantages and disadvantages. In addition, conceptual muddle noted due several index selected for measurement (CSR). The main conceptual muddle resulted from the failure to define “corporate responsibility”, whether corporate responsibility towards maximizing the profits of their shareholders, or towards society and environment.