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  • CSR paper 30032022

    Rights statement: This is the author’s version of a work that was accepted for publication in European Management Journal. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Physics Reports, 373, 4-5, 2022 DOI: 10.1016/S0370-1573(02)00269-7

    Accepted author manuscript, 360 KB, PDF document

    Embargo ends: 5/04/24

    Available under license: CC BY-NC-ND: Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

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A structured framework to understand CSR decision-making: A case study of multiple rationales

Research output: Contribution to Journal/MagazineJournal articlepeer-review

E-pub ahead of print
<mark>Journal publication date</mark>5/04/2022
<mark>Journal</mark>European Management Journal
Number of pages9
Publication StatusE-pub ahead of print
Early online date5/04/22
<mark>Original language</mark>English

Abstract

The organisational justifications made for CSR-related decisions and actions are examined over time using a structured framework premised on instrumental, political, integrative and ethical as well as first and second-order rationales. Using material from semi-structured interviews and drawing on documentary sources, we find that the decision-making processes underlying CSR-related initiatives were complex and multi-layered with varied patterns of motivation and justification that was modified over time. While an instrumental rationale was always apparent, political, integrative and ethical rationales were also important in the context of first and second-order rationales. The paper provides a framework to help understand the justification of CSR initiatives in a structured way and has implications for both theory and practice.

Bibliographic note

This is the author’s version of a work that was accepted for publication in European Management Journal. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Physics Reports, 373, 4-5, 2022 DOI: 10.1016/S0370-1573(02)00269-7