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 European Management Journal, 41, 3, 2023 DOI: 10.1016/j.emj.2022.04.001
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Final published version
Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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TY - JOUR
T1 - A structured framework to understand CSR decision-making
T2 - A case study of multiple rationales
AU - Brigham, Martin
AU - Kiosse, Paraskevi Vicky
AU - Otley, David
N1 - 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 European Management Journal, 41, 3, 2023 DOI: 10.1016/j.emj.2022.04.001
PY - 2023/6/30
Y1 - 2023/6/30
N2 - 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.
AB - 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.
KW - CSR initiatives
KW - Structured framework
KW - Instrumental
KW - Political
KW - Integrative
KW - Ethical
KW - First and second-order rationales
KW - Case study
U2 - 10.1016/j.emj.2022.04.001
DO - 10.1016/j.emj.2022.04.001
M3 - Journal article
VL - 41
SP - 345
EP - 353
JO - European Management Journal
JF - European Management Journal
SN - 0263-2373
IS - 3
ER -