政治理论:根据这一理论，企业处于一个强大的社会地位，有权以最负责任的方式使用资源。这一理论还包括企业宪政、社会契约完整和企业公民三个主要途径。企业宪政是一个概念，它认为企业对社会的一切责任和各自的权力都是社会权力通过组织所占据的结果。另一种方法表明，社会形成的契约是一种将社会和公司联系在一起的关系。这种合同的基础是组织对社会的责任，组织在社会上可以获得一个强大的形象和利润(Brammer, S。， He, H.和Mellahi, K。,,2015)。企业公民的方法还认为，组织与对其所处环境负有一定社会责任的公民是一样的。
The theory of instrumental view: As per this theory, firms act as instruments for wealth generation. Every social activity, therefore of an organization needs to be geared in a way that it drives profit. The theory is of the belief that CSR is a medium that can be utilized for furthering wealth creation cause through the organization. It further applied 3 key approaches inclusive of shareholder value maximization, competitive advantage attendance and cause related marketing. The initial approach states that investment in the social environment needs to be done to attain advantage in competitive terms (Peloza, J., Ye, C. and Montford, W. J., 2015). Another approach states that firms need to focus over their competencies and natural or physical resources. The third approach states focus for organizations on using social acts to improve their position competitively within that market to in turn contribute towards wealth improvement for stakeholders.
Political theory: As per this theory, firms are at a strong societal status that has entitlement of using resources in the most responsible sense. Such theory further has 3 key approaches inclusive of constitutionalism of corporate, social contract integrity and citizenship of corporate. Constitutionalism of corporate is a concept that argues that all the responsibilities towards the society and the respective authorities are consequence of power in the society which has been occupied through organizations. Another approach indicates that contract formed socially is a relationship binding societies and firms together. Such a contract has its basis over organizational duties towards society over which the organization can obtain a strong image and profit (Brammer, S., He, H. and Mellahi, K.,, 2015). The approach of corporate citizenship also argues that organizations are same as the citizens who have certain social responsibility for the environment in which they are present.