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Daniel Korschun and Hoori Rafieian

The way that CSR is practiced by companies worldwide is evolving. A surprising change has been an increase in CSR programs that hit a political nerve among stakeholders. Current theory is limited in its ability to inform theorists on when a company might engage in such political CSR, and also how downstream consequences might develop. In this chapter, we identify three key dimensions of political CSR (i.e., investment, assertiveness, and international scope of engagement). We also provide a framework which identifies the values alignment of a political issue and the materiality of the political issue as antecedents, and explains political CSR’s consequences in terms of company performance and public policy. Finally, the framework notes situational contingencies at the macro-, meso-, and micro-levels.