CSR research is generally based on the assumption that responsible behaviour is compatible with the legal framework and classical strategic approach of the firm. Yet, could this hypothesis be restrictive? This paper shows that some recent practical innovations in the USA have had to pull out of CSR framework to provide a new constructive approach to social and environmental impact. These are new legal provisions in corporate law that redraw the firms' purpose and legal context. Such innovations lead us to think that management science research should study the coupling between "strategic attention" and legal contracts to consider new forms of collective action. [ABSTRACT FROM AUTHOR]
