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In addition, he rearranged Carroll's (1999) CSR pyramid and replaced discretionary responsibilities with philanthropic responsibilities.
Discretionary responsibilities include those business activities that are not mandated by law, and they are not expected from businesses in an ethical sense (Carroll 1979).
Consequently, from the basis of Carroll's (1991) conceptualisation, CSR has been defined by Maignan et al. (1999, p. 459) as "the extent to which businesses meet the economic, legal, ethical and discretionary responsibilities imposed on them by their stakeholders".
Practically, some examples where organizations meet their discretionary responsibilities include, when they provide day-care centres for working mothers, by committing themselves to philanthropic donations, or by creating pleasant work place aesthetics (Carroll 1979).
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The three-dimensional model of CSR postulated by Carroll incorporates four layers which he labelled economic, legal, ethical and discretionary (philanthropic) responsibilities (see Fig. 2), as a reflection of the fact that "the history of business suggests an early emphasis on the economic and then legal aspects and a later concern for the ethical and discretionary aspects" (Carroll, 1979, p.500).
Within the International Pyramid model of CSR, philanthropy is given the lowest priority since the discretionary nature of such responsibilities means that most companies will attend to them after having ensured that they have discharged the others.
In return, the Europeans will take a greater responsibility for "discretionary" missions in and around Europe: those conducted in the name of human rights (such as the one in Libya), or to rebuild war-torn societies (such as those in the Balkans).
In this paper, we address the issue of how supervisors allocate their discretionary time between these two responsibilities.
As a consequence, the philanthropic responsibility is more discretionary or voluntary on business's part.
When it comes to our discretionary financial decisions, we hold full responsibility.
Another category of corporate responsibility is related to discretionary, voluntary or philanthropic issues.
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