A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR)

Nicoleta Farcane, Delia Deliu and Eusebiu Bureană
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Nicoleta Farcane: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timişoara, 300115 Timişoara, Romania
Delia Deliu: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timişoara, 300115 Timişoara, Romania
Eusebiu Bureană: Department of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timişoara, 300115 Timişoara, Romania

Sustainability, 2019, vol. 11, issue 23, 1-19

Abstract: Starting from the research assumption that corporate social responsibility (CSR) values cannot be communicated efficiently, if they do not belong naturally to a company’s identity, this paper debates the prospect of applying Rokeach’s Value System (1973) to Continental corporation’s CSR values. Rokeach’s Value System (1973) is used to compare Continental data provided online and establish whether the ideal corporate values presented by the company are similar to the real values, with respect to the CSR values. We base our assessment of the level of integration of CSR into corporate identity on Maon et al.’s integrated model of CSR development (2010). Our analysis reveals that although the Continental corporation works with the CSR concept in a strategic and systematic manner, the set CSR values do not correspond to the real corporate values.

Keywords: corporate social responsibility; Rokeach’s Value System; corporate identity; corporate values (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (12)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:11:y:2019:i:23:p:6612-:d:290032

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