Not all CSR initiatives are created equally: the theoretical implications

Abstract

Purpose The purpose of this conceptual paper is twofold: to investigate the nature of corporate social responsibility (CSR) initiatives, and to discuss the effects that several factors have on CSR outcomes by drawing on concepts from organization theory. Design/methodology/approach A qualitative approach is used, wherein the authors review the extant literature on CSR theory with the goal of expanding upon theoretical perspectives underlying this area of research. Findings The findings show that both initiation and implementation influence CSR outcomes, and that these processes vary based on the degrees of centralization and routineness. In addition, the “fit” between the problems and the processes used influences the benefits of CSR. In short, the authors show that not all CSR initiatives are created equally. Research limitations/implications This paper does not address the potential magnitude of fit, only the direction of fit, and does not consider other factors that would play a role in successful initiation and implementation. It does not consider nor estimate the costs associated with different approaches to CSR activities. Lastly, it does not consider the history of an organization when discussing various CSR structures. Originality/value This study enriches CSR literature by filling the gap in the extant CSR literature and by proposing a more holistic view to CSR initiatives. The authors offer six propositions that purport the effects that various factors – (de)centralization, fit, CSR–human resources synergies, transformational leadership and pride – have on a company’s CSR activities and recruitment efforts.

Evolution and assessment of corporate social performance through the lens of top category journals: a theoretical structural analysis

“…Literature has observed a shift only from the CSR–CSP–financial performance link (Campopiano et al ., 2023) to the association between CSP and environmental components (Torrent-Sellens et al ., 2023), business sustainability links (Aftab et al ., 2022), peers’ common goals or cross-ownerships (Xiang et al ., 2022; Fu, 2023) and behavioural outcomes to heterogeneous stakeholders groups and private investors social accountability requirements (Chourou et al ., 2022; Rouault and Albertini, 2022). Various other green or product innovations and practices (Nord et al ., 2022; Fu, 2023), supply chain sustainability links (Acquah et al ., 2020), and the role of hybrid organizations (Maine et al ., 2022), business innovations with the help of technology (Rodríguez-Espíndola et al ., 2022), and use of several dynamic capabilities’ models have been identified in the last few years (Peng et al ., 2023; Hyun et al ., 2023). In recent years, a major focus of these studies has been measuring resource effectiveness and utilization, value co-creation, and emergence to achieve social sustainability and business performance.…”

Environmental corporate social responsibility initiatives and the attitude-intention-behavior gap in green consumption

“…Corporate social responsibility (CSR) is identified as an important concept in marketing discipline (Thanh Binh, 2022; Nord et al , 2022; Vu et al , 2021), while the topic related to CSR received extensive investigation in the pro-environmental literature (Zeng et al , 2022; Ali and Kaur, 2021; Latif et al , 2022). However, the aspect of consumer social responsibility received a scant attention in previous research (Duong et al , 2022; Vu et al , 2021), especially in emerging economies (Yeo et al , 2018), while consumer social responsibility could be aroused by firms’ CSR activities and practices (Kim and Park, 2020).…”

Does female representation on corporate boards boost the strengthening of internal control in socially responsible firms?

“…Indeed, it is the identification of Investment Management and Financial Innovations, Volume 19, Issue 4, 2022 http://dx.doi.org/10.21511/imfi.19 (4).2022. 24 synergistic or antagonistic relationships between various elements of management and governance of a firm that can contribute to increasing the efficiency of this activity (Nord et al, 2022;Zaman et al, 2021).…”