Institutional theory‐based research on corporate social responsibility: Bringing values back in

Risi, David; Vigneau, Laurence; Bohn, Stephan; Wickert, Christopher

doi:10.1111/ijmr.12299

Cited by 47 publications

(27 citation statements)

References 172 publications

(242 reference statements)

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“…In this regard, our model of CSR implementation as coordinated enactment could be enriched with a focus on values. Such a focus promises further development of the model as values shed light on a company's CSR actions and interactions with its various stakeholders (Risi et al, 2022) and support the development of insights relevant to both CSR research and practice (Risi, 2022).…”

Section: Limitations and Implications For Future Researchmentioning

confidence: 99%

Coordinated Enactment: How Organizational Departments Work Together to Implement CSR

Risi

Wickert²,

Ramus

2022

Business & Society

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Research on the implementation of corporate social responsibility (CSR) has revealed the critical role of CSR departments vis-à-vis functional departments. While both CSR and functional departments influence CSR implementation, the question of how they work together remains underexamined. We address this question by mobilizing and merging two complementary yet separate perspectives on CSR implementation: “coordination” and “enactment.” Building on a comparative case study involving seven large Swiss financial institutions that have established CSR departments and implemented CSR to varying extents, we inductively derive six courses of actions conducing to CSR implementation, involving both coordination and enactment. We distinguish between four courses of actions in the CSR departments ( centralizing, coalescing, orchestrating, and consulting) and two courses of actions in the functional departments ( decentralizing and tailoring). As our data suggest that coordination and enactment work in tandem, we capture these insights in a model of CSR implementation as coordinated enactment. Our research contributes to the literature by explaining how CSR departments and functional departments enact and simultaneously coordinate CSR at a particular implementation stage, thus illuminating how and why the variance in CSR implementation occurs.

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Section: Limitations and Implications For Future Researchmentioning

confidence: 99%

Coordinated Enactment: How Organizational Departments Work Together to Implement CSR

Risi

Wickert²,

Ramus

2022

Business & Society

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“…Second, based on previous literature, we find that entrepreneurs' political status plays an important role in corporate environmental practices, and positively moderates the positive relationship between government pressure and corporate eco-innovation. Institutional theory has previously noted the role of the government in shaping corporate nonmarket strategies [ 36 , 37 ]. In this study, we have expanded the political status of entrepreneurs.…”

Section: Discussionmentioning

confidence: 99%

The “Booster” of Corporate Eco-Innovation: Government Pressure Perceived by Chinese Private Firms

2022

Journal of Environmental and Public Health

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This study explores the relationship between perceived government pressure for environmental regulation and corporate eco-innovation. Based on the questionnaire data of Chinese private firms in 2016, this study explores the role of government pressure perceived by private firms in corporate environmental innovation, and the moderating effects of foreign ownership and entrepreneurs’ political status. The results show that there is a positive relationship between perceived government environmental regulatory pressure and corporate eco-innovation, and this relationship can be strengthened by foreign ownership and entrepreneurs’ political status. These findings provide a new strategic motivation for firms to undertake eco-innovation, i.e., the environmental regulatory pressure released by the government can urge firms to undertake strategies as an external “booster.”

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“…The institutional theory perspective has been adopted by numerous researchers in various CSR-related contexts according to a systematic literature review by Risi et al (2023). The adoption of this theory has been extended to CSRR research in areas such as examining the key players involved in institutionalizing CSRR in Fortune Global 500 companies (Xu and Woo, 2023).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…The institutional theory perspective has been adopted by numerous researchers in various CSR-related contexts according to a systematic literature review by Risi et al . (2023).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Revised guidelines for sustainability reporting: readability and assurance

Bakry,

Azhar,

Kishan

2023

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PurposeIn 2015, Bursa Malaysia Berhad (BMB) issued the first edition of the Sustainability Reporting Guide (SRG 1.0) to aid Malaysian public listed companies (PLCs) in preparing corporate social responsibility reporting (CSRR). After receiving users' commentaries, BMB issued the second edition of SRG (SRG 2.0) in 2018. Given the major amendments in CSRR regulatory guidelines, there is a need to analyze the readability of CSRR in light of the new guide and to investigate the combined effects of SRG 2.0 and the assurance of CSR information on the readability of CSRR.Design/methodology/approachThis study employs two readability indices to compare the readability of CSRR ex-ante and ex-post the implementation of SRG 2.0 across a sample of Malaysian PLCs that maintained their market capitalization among the top 100 companies.FindingsThe practical findings of the multivariate regression revealed that the readability of CSRR is reduced after the introduction of SRG 2.0. Meanwhile, the readability of CSRR is positively influenced by combining the effect of SRG 2.0 and CSRR assurance.Practical implicationsThis study provides empirical evidence that the amendment to CSRR has made CSR reports more challenging to read and thus reduces their communicative value. Therefore, in their quest to mandate more CSRR information from companies, regulators might need to consider advocating that such data is reported in a readable manner. This study also shows the influential role of CSR information assurance in enhancing the readability of CSRR.Originality/valueThis study helps assess the readability of CSRR among Malaysian companies after the adoption of SRG 2.0. It also contributes to the literature on CSRR, as the readability of such reporting within the context of Malaysia has not been widely examined in previous studies.

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Institutional theory‐based research on corporate social responsibility: Bringing values back in

Cited by 47 publications

References 172 publications

Coordinated Enactment: How Organizational Departments Work Together to Implement CSR

Coordinated Enactment: How Organizational Departments Work Together to Implement CSR

The “Booster” of Corporate Eco-Innovation: Government Pressure Perceived by Chinese Private Firms

Revised guidelines for sustainability reporting: readability and assurance

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