This study compares differences between corporate social responsibility (CSR) and corporate social irresponsibility (CSI) relating to nature,criteria,and outcomes.Drawing on existing CSR literature,this paper proposes a definition of CSI and develops a CSI pyramid.The pyramid includes four levels: the un-philanthropic,unethical,illegal,and uneconomic level.Following that,this paper discusses effects of CSR and CSI on organizational performance separately.In addition,the study explores drivers of CSR from the perspectives of managers’ morality and managers’ perceived stakeholder salience,as well as the influential factors of organizational characteristics (i.e.,firm ownership,firm size,organizational life cycle,and firm age) on managers’ decision-making concerning CSR.This investigation generates six propositions as hypotheses for testing in future CSI research.This paper contributes to CSR/CSI research by discussing its concept and nature,by illustrating the criteria of CSI,and by identifying key factors,which may determine managers’ decision-making concerning CSI.