Not all CSR initiatives are created equally: the theoretical implications

Walter R. Nord, K. Doreen MacAulay and Jessica Lindsay Kelso

Social Responsibility Journal, 2022, vol. 19, issue 7, 1218-1232

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.

Keywords: Corporate social responsibility; Organization theory; Centralization; Decentralization; Corporate social performance; Corporate financial performance (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-07-2021-0293

DOI: 10.1108/SRJ-07-2021-0293

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