The manager of today is increasingly seen as a professional person who must exer cise independent judgments in deciding what

combination of profit-making and con tributing to community well being will preserve future opportunity for his compa ny and the business system of which it is a part. However, there is absence of u nanimity of agreement as to what level of social responsibility a business shoul d shoulder. This difficulty seriously, militates against a simple response model . Some typical business responses to social responsibility can be identified and grouped under various analytical models. These models include: 2.7 MODELS OF CORPORATE SOCIAL RESPONSIBILITY (CSR) 2.7. 1. ACKERMAN'S MODEL CSR Ackerman (1973) prescribed a response model with three phases. Phase One A corporation's top managers learn of an existing social problem. The chief exec utive officer merely acknowledges the problem by making a written or oral statem ent of the company's policy towards it. Phase Two The corporation hires staff specialists or engages outside consultants to study the problem and to suggest ways of dealing with it. Up to this point, the compan y has limited itself to declaring its intentions and formulating its plans.

Phase Three At the implementation stage, the corporation now integrates the policy into its' ongoing operations. Unfortunately, implementation often comes slowly, often onl y after the government of public opinion forces the corporation to act. By that time, the corporation has lost initiative. Ackerman advises managers to act early in the life cycle of any social issue in order to enjoy the largest amount of managerial discretion ever the outcome. 2.7.2 PROTECTIONS AND POST'S MODEL Preston E Lee and Post E James (1975) postulated Preston and Post's model for ma nagerial response to social issues. Preston and Post claim that when managers encounter a social problem, they do no t merely examine their own consciences in deciding what to do about it - but als o have to examine the law - the state and local, including rulings by courts and regulatory agencies and have to consider public opinions. The Preston and Post model has become what is presently called the Regulatory mo del. The practice is that business should continue their traditional activities unfettered with the proviso that operate within the bound of the law. Corporations operating under the regulatory model would obey all the laws and re gulations of the land very rigidly. They would respect the norms and culture of their environment. They would engage in equitable business practices without dec eption or fraud. In this case, if the law of the land requires Standard Board la bels for instance, to be fixed on their products, they would accordingly comply. If pollution is illegal, they would not engage in pollution or if they do will be prepared to pay the stipulated legal fines or face the legal consequences

2.7.3. CARROLS'S MODELS Archiie (1984) prescribes models for managerial response to social problems. The

models are put under the following heading: a) REACTIVE MODEL The company only responds to social issue, after it has challenged the company goals. The company's decisions on social responsibility are reactions to proble ms of the society, which managers see to be potential to affect the realization of the company's goal of maximizing profit? b) DEFENSIVE MODEL The company acts to ward off a social responsibility challenge. The defensive mo del tries to resist social responsibility demands. It attempts to justify or rat ionalize the classical business objective of maximizing profit. The model takes great pains of the ideological level to explain what social responsibility ought to be and why it ought to be so. The defensive model reveals the consequences of losses business organizations an d maintains that profits are a prerequisite for survival and growth. It argues that managers, trustees as they are, have no authority to spend shareh olders' investments recklessly. If they do, the argument continues, they are not only irresponsible but also thieves. C) PROACTIVE MODEL The company anticipates the demands of the society that have not yet been made. The model prescribes that management should search for what is potential of beco ming social demand; solve- it before society even makes demand for it. d) A CCOMMODATION MODEL The company brings itself in line with government requirements and public opinio n. The accommodation response model regards social responsibility as an importan t social input in decision-making process of the business. The viewpoint under t his response strategy attempts to study the trend and magnitude of demands and p uts these against business resources. It then decides and accepts a level of oth er social responsibility, it can afford without jeopardizing its survival and gr owth objectives.

e) DECEPTIVE MODEL Decep tive model mainly attempts to deceive the public. It pretends to underta ke some social development projects while the cost is passed to the customers in the form of higher prices or lower dividends to the shareholders. Deceptive model corrupts public officials and prevents them from enacting otherw ise good laws. The deceptive model may award scholarships which would be highly publicized and on the other hand re fuse to pay its workers, good wages. The deceptive model is common with business owners now want to cover up for thei r initial capital, which might have been fraudulently. The major problem with th e managerial response model is that they neither indicate the appropriate magnit ude of social concern nor suggest how a company should weigh its responsibility against its other responsibilities.