Masoud’s revised pyramid of CSR

Abstract The purpose of this paper is to revisit and refine Masoud’s (2017) CSR pyramid by addressing structural limitations common to hierarchical CSR models and aligning the framework with contemporary developments in ESG disclosure, corporate digital responsibility, and post-pandemic stakeholder expectations. Using a normative–integrative theory-building design, the study conducts a structured conceptual review and critical synthesis of 102 peer-reviewed sources (1990–2024), documented through a PRISMA-style screening flowchart and a transparent methods table. The resulting revision specifies CSR as a four-dimensional, interdependent architecture comprising economic responsibilities (ER), glocal responsibilities (GR), governance responsibilities (GVR), and philanthropic responsibilities (PR). The model retains the pedagogical familiarity of a “pyramid” while replacing rigid hierarchy with simultaneity and feedback among responsibilities. It also accommodates ethical pluralism by incorporating faith-informed concepts (illustratively, Islamic notions such as Amanah, Adl, and Maslaha) in an inclusive, non-prescriptive manner alongside established global norms. The contribution is conceptual: the framework clarifies construct boundaries, integration logic, and positioning relative to political CSR, strategic CSR/CSV, stakeholder salience, and digital accountability, while refraining from causal or performance claims. Limitations include the study’s non-empirical scope, challenges of operationalising ethically plural constructs across contexts, and the strictly heuristic status of TCSR = ER + GR + GVR + PR, for which validated indicators and weights are not yet available. A research agenda is proposed to develop measurement architectures (including corporate digital responsibility metrics) and to test boundary conditions across sectors and governance regimes.