ABSTRACT
This book chapter introduces a CSR typology for scrutinizing CSR interventions in developing countries. The typology considers the relatedness of CSR to core business, the target of CSR activities (society, internal operations or expanding operations) and the benefits expected (reputation, operational efficiency or enhancing economic and societal interest) as well as the approach (outside-in, inside-out or a combination of both), classifying the main types of CSR emerging from different combinations of the above into Philanthropy; CSR Integration, or CSR Innovation. Using this typology, a careful analysis of the CSR activities of large Indian and Arab companies is carried out and striking differences documented in relation to the CSR 72approaches adopted in these two developing country contexts. Based on the analysis, CSR seems to be advancing in the Indian context beyond philanthropy towards the more strategic and innovative models of CSR, while Arabic companies predominantly continue to practise pure philanthropic giving. In the context of development-oriented CSR, it is important for businesses operating in Arab contexts to gradually shift away from pure philanthropy towards more strategic and innovative forms of CSR engagement.
