Exploring Practitioners’ Meaning of “Ethics,” “Compliance,” and “Corporate Social Responsibility” Practices: A Communities of Practice Perspective

2017 ◽  
Vol 59 (3) ◽  
pp. 518-544 ◽  
Author(s):  
Angeli Weller

Companies seeking to effectively manage the ethical dimensions of their business have created formal and informal practices, including those with the labels “ethics and compliance” and “corporate social responsibility” (CSR). However, there is little research describing how practitioners who create and implement these practices understand their meaning and relationship. Leveraging a communities of practice theoretical perspective, this qualitative study proposes that these practices can be studied as artifacts of managerial learning. Thematic analysis of interviews with senior managers suggests that practices have diverse meaning, with only informal relationships between them in most cases. Theoretically, this research offers a new lens through which to view compliance and CSR practices as socially negotiated, contextual, and dynamic. Practically, it suggests that there may be new opportunities for learning if managers create practices through an intentional exploration of shared meaning.

2017 ◽  
Vol 71 (5) ◽  
pp. 668-691 ◽  
Author(s):  
Jochen Hoffmann

Organizations can be understood as sites of persistent tensions between equally legitimate claims. In other words, organizations may be paradoxical. However, paradoxes do not pre-exist as a matter of fact. This article investigates how dominant academic discourses either constitute or deny potential paradoxes of Corporate Social Responsibility. It follows the theoretical perspective of CCO – Communication Constitutes Organizations and, more specifically, a ventriloqual approach. Academics are like ventriloquists, they breath life into dummies who establish theoretical figures that may or may not support paradoxical thinking in organizational research. The qualitative meta-analysis shows that potential Corporate Social Responsibility paradoxes are primarily talked into nonexistence. Managerial ventriloquists reject Corporate Social Responsibility tensions in the interests of organizational consistency and harmony. Critical ventriloquists accept tensions, but assume their causes lie in gaps between rhetoric and practice. The preferred figure is not a paradoxical one, but that of organizational hypocrisy. Overall, non-paradoxical approaches dominate; they, in turn, ventriloquize their creators, thereby limiting the scope of future research. A communicative perspective is instead open to the constitution of Corporate Social Responsibility paradoxes. It enables practitioners to engage in a proactive management of organizational tensions and encourages scholars to reflect on the constituted nature of academic discourses.


2019 ◽  
Vol 27 (1) ◽  
pp. 5-20 ◽  
Author(s):  
David A. Waldman ◽  
Donald S. Siegel ◽  
Günter K. Stahl

We renew an exchange of letters from 2008 regarding the meaning of responsible leadership, which applies to senior executives of firms as they attempt to engage in corporate social responsibility. An interesting aspect to this discussion is that, depending on one’s theoretical perspective, responsible leadership can be defined in multiple, somewhat disparate ways. We use the terms strategist versus integrator to characterize the most common delineation of responsible leader orientations. While the strategist orientation implies the planning and use of corporate social responsibility initiatives for the direct targeting of return on investment, the integrator orientation involves senior leaders’ use of corporate social responsibility to serve the interests of a range of corporate stakeholders. Although a divergence of opinion is expressed in our letters, we concur in our conclusion that more research is necessary to better understand these diverse orientations and their effects on organizations.


2017 ◽  
Vol 27 (4) ◽  
pp. 541-567 ◽  
Author(s):  
Kate Grosser ◽  
Jeremy Moon ◽  
Julie A. Nelson

ABSTRACT:This article reviews a conversation between business ethicists and feminist scholars begun in the early 1990s and traces the development of that conversation in relation to feminist theory. A bibliographic analysis of the business ethics (BE) and corporate social responsibility (CSR) literatures over a twenty-five-year period elucidates the degree to which gender has been a salient concern, the methodologies adopted, and the ways in which gender has been analyzed (by geography, issue type, and theoretical perspective). Identifying significant limitations to the incorporation of feminist theory in these literatures, we discuss how feminist scholarship relating to behavior (through psychology and related fields), organizations (through feminist organization studies), and economics (through feminist economics) could be integrated. We suggest that a better integration of feminist theory would strengthen BE/CSR research, and point to new research directions and agendas arising from our approach.


Author(s):  
Usha Chauhan ◽  
Ruchi Garg ◽  
Ritu Chhikara

The purpose of this chapter is to make a combination of two concepts CSR and digital marketing and to find out the various challenges faced by practitioners for effective CSR communication. A total of 15 in-depth interviews were conducted in a leading automobile company. The interview transcripts were analyzed through thematic analysis. This chapter proposes different themes derived from the perceptions of the respondents and corporate reputation, public awareness, CSR efforts, profitability, CSR commitment, public image were found as the challenges faced by the practitioners. This chapter will provide insights to the practitioners on how to make effective CSR communication for further corporate reputation enhancement. It could also provide a platform for further debate between automobile controllers and significant stakeholders on how to tactically converse their CSR in the automobile concerns and enhance stakeholder commitment.


2018 ◽  
Vol 8 (1) ◽  
pp. 106-123 ◽  
Author(s):  
William Coffie ◽  
Francis Aboagye-Otchere ◽  
Alhassan Musah

Purpose The purpose of this paper is to examine the effect of corporate governance and degree of multinational activities (DMAs) on corporate social responsibility disclosures (CSRD) within the context of a developing country. Design/methodology/approach Using the annual report of 33 listed firms spanning from 2008 to 2013, the authors employed content analysis based on an adapted index score of CSRD developed by Hackston and Milne (1996) as applied in similar studies (e.g. Deegan et al., 2002; Hassan, 2014). Guided by the authors’ hypotheses, the authors model quantity and quality of CSRD (two separate econometric models) as functions of multinational activity and corporate governance. Findings The results show that the DMA has a positive association with both quality and quality of CSRD. The results also show that certain corporate governance characteristics such as board size (quality and quantity) as well as the presence of a social responsibility sub-committee of the board (quality) have a positive relationship with CSRD. However, increasing the number of non-executive directors (NEDs) may not necessarily improve the quantity or quality of disclosure. Research limitations/implications The study is limited by theory and geography. Theoretically, the study is based on the legitimacy theory and feels compelled to reiterate the importance of considering alternative theoretical perspective in future research. Again the study is limited geographically as the investigation is based on Ghana only and the authors suggest that future research be extended to other countries. Practical implications This study is important as it demonstrates the importance of providing quality of CSRD to stakeholders when the board of a firm has a sub-committee responsible for corporate social responsibility. Originality/value The results of the study extend the literature on CSRD by demonstrating a new evidence on how the degree of firm’s multinational activities together with corporate government mechanism affects both quantity and quality of CSRD in the context of unchartered developing country. The results support the theoretical view that companies engage in CSRD in attempt to legitimize their operations based on the pressure exerted on them and the mechanism put in place to respond to those pressures.


2020 ◽  
Vol 3 (2) ◽  
pp. 181-194
Author(s):  
Nufaisa Nufaisa ◽  
Binti Shofiatul Jannah

Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of  the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.


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