Article2017

An external perspective on CSR: What matters and what does not?

68 citations0/0 files storedBusiness Ethics A European Review

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Corporate Identity and Reputation

Abstract

Abstract The paper aims at investigating external factors influencing organizational corporate social responsibility (CSR)‐related decision making. Two theoretical perspectives—stakeholder theory and institutional theory—have been applied to compile a list of external factors that might affect a company's CSR choices. As a result, a framework built on the government‐related, society‐related, and business‐related groups of external factors is being suggested. This framework is used in the paper to answer (a) to what extent do different external factors influence CSR‐related decisions in large Danish companies and (b) how has that influence changed over the years. The research takes a qualitative approach and is designed as a multiple‐case study. Empirically, the paper relies on data collected from semi‐structured interviews with CSR specialists and managers and presents a dynamic perspective on the pressure exercised by the external factors on CSR decisions and choices.

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References

1994Qualitative Data Analysis: An Expanded Sourcebook 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1980Qualitative research and evaluation methods 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2025The Coding Manual for Qualitative Researchers 2007Theory Building From Cases: Opportunities And Challenges 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields

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