Abstract
In this paper, we attempt to refine the concept of corporate citizenship. Traditionally, research on corporate citizenship has paid greater attention to corporateduties, leaving corporate rights relatively unattended in the corporate citizenship literature. However, some scholars have recently explored corporate citizenship as the corporation’s implementation of both of its respected rights and duties. Others have conceptualized the corporate citizenship concept with a specific focus on the corporation’s expansion of its new duties and rights. Integrating existing conceptualizations of corporate citizenship, we propose a refined definition of corporate citizenship as a dynamic process by which corporations implement and expand their respective corporate rights and duties.