“The Pyramid of Corporate Social Responsibility” which includes all four components in which
discretionary also later referred to philanthropic in his study (Carroll, 1991, 1999). This pyramid has been used
widely and it is one of the most recognized and most cited within the CSR literature. However, the order of the
CSR layers proposed by Carroll (1991) actually reveals how it is manifested in developed nations. Visser (2008)
has contended that the relative emphasis assigned to each component is different for developing countries such
as Malaysia in which economic responsibilities still get the highest priority, followed by philanthropy, then legal
and finally ethical responsibilities.