Adoption of corporate social responsibility – incorporating a stakeholder perspective

Bo Enquist, Mikael Johnson and Per Skålén

Qualitative Research in Accounting & Management, 2006, vol. 3, issue 3, 188-207

Abstract: Purpose - The aim of the present paper is to study what effect CSR has had on the practice of organizations. Design/methodology/approach - Since the effects of CSR on practice are an understudied topic the paper adopts a single case study design and studies Swedbank. Theoretically the paper approaches the problematic from the perspective of neo institutional theory and stakeholder theory. Findings - If CSR approaches colonize organisational practice, a fundamental shift from a shareholder strategy, to a social harmony strategy may be experienced, i.e. that the current focus on shareholder needs in contemporary organizations is balanced with the needs of other stakeholders. CSR adoption is surprisingly high at Swedbank and the paper thus argues that CSR might change the practice of organizations toward social harmony. Research limitations/implications - The case study design does not make possible empirical generalizations. Therefore, further research should focus on generalizing the findings. Further research might also conduct case studies by using the adoption framework in other empirical settings. Originality/value - The paper offers new insight on of the adoption of CSR in organizations and connects this issue to stakeholder theory. Additionally, framing the adoption of CSR from an institutional perspective is also novel.

Keywords: Corporate social responsibility; Stakeholder analysis; Organizational culture; Banks; Sweden (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:11766090610705399

DOI: 10.1108/11766090610705399

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