Maturity of CSR Implementation at the Organizational Level—From Literature Review to a Comprehensive Model

Katarzyna Piwowar-Sulej, Magdalena Rojek-Nowosielska, Agnieszka Sokołowska-Durkalec and Urszula Markowska-Przybyła
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Magdalena Rojek-Nowosielska: Department of Strategic Management, Wroclaw University of Economics and Business, Komandorska 118/120, 53-345 Wrocław, Poland
Agnieszka Sokołowska-Durkalec: Department of Enterprise Studies, Wroclaw University of Economics and Business, Komandorska 118/120, 53-345 Wrocław, Poland
Urszula Markowska-Przybyła: Department of Enterprise Studies, Wroclaw University of Economics and Business, Komandorska 118/120, 53-345 Wrocław, Poland

Sustainability, 2022, vol. 14, issue 24, 1-17

Abstract: This paper fills the gap in the studies addressing the problem of corporate social responsibility (CSR) concept implementation maturity in an organization approached holistically. It is based on an integrative literature review covering 104 publications indexed in WoS and Scopus. The literature review shows that the maturity of the implementation of CSR at the organizational level is rarely the subject of assessment. The authors dealing with CSR maturity focus their deliberations on such specific areas of enterprise functioning as IT, operational management, supply management, product design and project management. Other authors place CSR among different areas that should be taken into account while determining the maturity of implementation of Industry 4.0 or organizational reputation management. The most commonly used measurement is the five-point scale of the levels typical for CMMI. The theoretical models presented in the source literature are rarely subject to empirical operationalization. This study offers a four-dimensional CSR maturity model that can be used to assess the maturity level of the CSR concept implementation in different types of organizations and also to analyze and compare the maturity levels of different organizations. The dimensions are areas, stakeholders, actions and participation. There are five levels of CSR maturity and only the achievement of the fifth levels in all four dimensions proves the highest level of CSR. The usefulness of the model was determined by eight experts (practitioners working in different organizations) with the use of the “sum-score decision rule”. Both practical and theoretical implications result from this model.

Keywords: CSR; maturity model; maturity measurement; stakeholders; advancement; conceptual framework (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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