An external perspective on CSR: What matters and what does not? |
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| Authors: | Marina Vashchenko |
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| Affiliation: | Organisation, Strategy and Accounting Section, Department of Management, Aarhus BSS, Aarhus University, Aarhus, Denmark |
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| Abstract: | The paper aims at investigating external factors influencing organizational corporate social responsibility (CSR)-related decision making. Two theoretical perspectives—stakeholder theory and institutional theory—have been applied to compile a list of external factors that might affect a company's CSR choices. As a result, a framework built on the government-related, society-related, and business-related groups of external factors is being suggested. This framework is used in the paper to answer (a) to what extent do different external factors influence CSR-related decisions in large Danish companies and (b) how has that influence changed over the years. The research takes a qualitative approach and is designed as a multiple-case study. Empirically, the paper relies on data collected from semi-structured interviews with CSR specialists and managers and presents a dynamic perspective on the pressure exercised by the external factors on CSR decisions and choices. |
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