1. Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48. In this foundational model, "Ethical Responsibilities" (p. 41) are defined as activities and practices expected by society but not codified into law, which includes providing a higher level of benefits than legally required.
2. MIT Sloan School of Management. (2017). Corporate Social Responsibility (CSR). MIT OpenCourseWare, 15.S21. This courseware defines CSR as actions that appear to further some social good, beyond the interests of the firm and that which is required by law. Providing enhanced employee benefits fits this definition.
3. McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127. This article defines CSR as "actions that appear to further some social good, beyond the interests of the firm and that which is required by law" (p. 117), directly aligning with the scenario. https://doi.org/10.5465/amr.2001.4011987