This chapter explains the notion of a “calculus” has the sense of a reasoning framework or approach drawing on logical propositions. It examines some basic considerations in corporate social responsibility (CSR) theorizing including key debates that may affect development of this proposed responsibility calculus. The chapter also explains how the proposed responsibility calculus can contribute development-oriented CSR. The idea of a multidimensional responsibility calculus is abstract, even enhanced by testable logical propositions and hypothetical illustrations. The chapter describes an example the countries of Eastern Europe where the multinational enterprises (MNEs) are quite often from the European Union (EU) which is geographically adjacent to Eastern Europe. Three key questions concerning CSR are whether: CSR is good or bad business practice; CSR has a global definition or involves local variations across countries; and MNEs, typically from advanced countries, have special and higher responsibilities when operating in developing countries.