**1. Introduction**

CSR has become a commonly used concept referring to the process by which organizations describe their commitment and contribution to society through the management of economic, social and environmental impacts of their operations. As a dynamic concept, CSR continues to grow in importance and significance which prevents a universal definition of CSR especially when considering the specificity of the context in which it occurs.

Over the last decade, societal issues have been increasingly considered by various stakeholders when making decisions. In response, firms have started to implement CSR initiatives to meet society's demands. In fact, debates around CSR have been developed to focus more on its operationalization, motives and strategies than on the concept itself. Actually, by definition CSR refers to the moral conviction according to which firms have a moral duty towards society in which they operate. In the light of the moral perspective, CSR is therefore driven by intrinsic motives such as moral rules and personal values considering CSR as an end rather than a mean.

However, recent scandals have stimulated academics to focus on the idea of a strategic CSR and the concrete motives underlying the CSR attitude that is still

considered as a puzzle. Attention has been paid to understand why or why not firm act in a socially responsible way. As result, besides the CSR moral dimension, prior studies have also considered, the strategic dimension according to which CSR is a means and an instrument driven by extrinsic motives to achieve firm's goals. I In the light of the CSR strategic dimension, the literature distinguish the substantive CSR actions from the symbolic ones according to the degree of implementation and the goal alignment with the various stakeholders and describe the divergence between those actions as greenwashing strategies.

Whether an end or a means, substantively or symbolically implemented, CSR was explored through this book chapter in order to pinpoint the CSR attitude, looking first at the evolution of the CSR concept and the absence of a universal definition and then determining the motives that drive this socially responsible behavior. In particular, it established a clear distinction between intrinsic and extrinsic motives. Then it dealt with CSR as a moral duty exploring the Kantian moral philosophy and presenting the CSR moral dimension. Finally we described the CSR strategic idea by exploring the CSR substantive and symbolic strategies and the divergence between them called greenwashing strategy. The chapter concludes with a presentation of a comprehensive conceptual model of CSR.
