Timo Meynhardt, Peter Gomez

• Carroll shaped the corporate social responsibility (CSR) discourse into a four-dimensional pyramid framework, which was later adapted to corporate citizenship and sustainability approaches. The four layers of the pyramid— structured from foundation to apex as economic, legal, ethical, and philanthropic (or discretionary) responsibilities—drew considerable managerial attention. An important criticism of the economic foundation of the Carroll pyramid concerns the identification and ordering of the four dimensions, which are inadequately justified theoretically. The authors of this article propose an alternative approach that builds on the public value concept, which integrates a microfoundation of psychological research into basic human needs. Drawing on their Swiss Dialogue process, the authors argue that a four-dimensional pyramid does have heuristic value for managers. The advantage of this alternative pyramid logic is that it may be contingently adapted to different cultural contexts, because it allows adaptive internal reordering.