Drawing on the recent discussion about the role information intermediaries play in affecting corporate responsibility adoption, we analyze the representation of CR issues in a business infomediary distributed by a leading business organization. The explicit task of the business infomediary is to promote a competitive national business environment. This paper contributes to research on CR, by providing new knowledge on the current CR discourse within the business community, and research on infomediaries, by introducing a distinction between watchdog-oriented and business-oriented infomediaries. (...) The findings show that the business infomediary promotes green practices and constructs a national business identity in terms of environmental business when responsible practices are voluntary. We argue that as business-oriented infomediaries shape the meaning of CR according to their own interests, signifiers that refer to the positive contributions of business become preferred in the articles. (shrink)

ABSTRACT:This article aims to enhance understanding of employee anonymous online dissent (EAOD), a controversial phenomenon in contemporary digital environments. We conceptualise and scrutinise EAOD as a communicative and interactional process among four key actors: dissenting employees, online outlet administrators, audiences, and targeted organisations. This multi-actor, dialectical process encompasses actor-related tensions that may generate unethical consequences if single voices are not brought out and confronted. Appropriating a Habermasian ethical and discursive lens, we examine and disentangle three particular challenges emerging from the (...) EAOD process: lack of accountability and potential opportunism; equal participation and resolution of actor-related tensions; and organisational participation and internalisation of dissent. We show that EAOD can initiate plural dialogue that helps co-construct and balance different voices within an informal and noninstitutionalised context for interaction and public deliberation. We conclude our inquiry by offering reflections on practical implications and a research agenda for further investigation. (shrink)

In this article, we first provide evidence that Scandinavian contributions to stakeholder theory over the past 50 years play a much larger role in its development than is presently acknowledged. These contributions include the first publication and description of the term “stakeholder”, the first stakeholder map, and the development of three fundamental tenets of stakeholder theory: jointness of interests, cooperative strategic posture, and rejection of a narrowly economic view of the firm. We then explore the current practices of Scandinavian companies (...) through which we identify the evidence of relationships to these historical contributions. Thus, we propose that Scandinavia offers a particularly promising context from which to draw inspiration regarding effective company-stakeholder cooperation and where ample of examples of what is more recently referred to as “creating shared value” can be found. We conclude by endorsing the expression “Scandinavian cooperative advantage” in an effort to draw attention to the Scandinavian context and encourage the field of strategic management to shift its focus from achieving a competitive advantage toward achieving a cooperative advantage. (shrink)

Strategic leadership and corporate sustainability have recently come together in conspicuously explicit fashion through the emergence of top management team positions with dedicated corporate sustainability responsibilities. These TMT positions, commonly referred to as “Chief Sustainability Officers,” have found their way into the upper echelons of many of the world’s largest corporations alongside more traditional TMT positions including the CEO and CFO. We explore this phenomenon and consider the following two questions: Why are corporate sustainability positions being installed to the TMT?What (...) effects do corporate sustainability TMT positions have at their organizations? We consider these questions through strategic leadership and neoinstitutional theoretical frameworks. Through the latter, we also engage with Weberian considerations of bureaucracy. We find that the reasons why corporate sustainability TMT positions are installed can be in response to a crisis at the corporation for which its legitimacy is challenged. We also find the corporate sustainability TMT position can be installed proactively in an effort to realize external opportunities that may have otherwise gone unrealized without concerted attention and coordination afforded by a strategic level position. Regarding effects, we determine the position can relate to the establishment of bureaucratic structures dedicated to corporate sustainability within the corporation through which formalized processes and key performance indicators to drive corporate sustainability performances are established. In the face of our finding that many corporate sustainability TMT positions are being removed despite having only relatively recently been introduced to their respective TMTs, we find that the successful implementation of bureaucratic machinery can help considerations to sustainability extend beyond the tenure of a corporate sustainability position within the TMT. (shrink)

The paper introduces the communication view on Corporate Social Responsibility (CSR), which regards CSR as communicatively constructed in dynamic interaction processes in today’s networked societies. Building on the idea that communication constitutes organizations we discuss the potentially indeterminate, disintegrative, and conflictual character of CSR. We hereby challenge established mainstream views on CSR such as the instrumental view, which regards CSR as an organizational instrument to reach organizational aims such as improved reputation and financial performance, and the political-normative view on CSR, (...) which highlights the societal conditions and role of corporations in creating norms. We argue that both the established views, by not sufficiently acknowledging communication dynamics in networked societies, remain biased in three ways: control-biased, consistency-biased, and consensus-biased. We discuss implications of these biases and propose a future research agenda for the communication view on CSR. (shrink)

Corporations have increasingly been called on to assume responsibilities for paying fairer shares of tax, while, at the same time, governments have been repeatedly urged to develop more effective corporate tax systems to tackle tax avoidance. Therefore, institutional attributions of tax responsibility for companies seem to have features of both explicit and implicit corporate social responsibility (CSR). However, given that we lack a clear understanding of which form or forms of CSR in relation to tax are expected of companies and (...) how exactly this might be changing, we examine the evolution in institutional expectations of explicit and implicit CSR for corporate taxation. Drawing on a longitudinal content analysis of 992 news media articles from the United Kingdom between 2000 and 2021, we find that institutional expectations of corporate tax responsibility have followed a process of continuous and non-linear hybridization characterized by a pendulum-like trajectory of explicitization followed by implicitization. We discuss the implications of these findings for the theory and practice of corporate tax responsibility and the framework of explicit/implicit CSR. (shrink)

This study aims to contribute to the understanding of business news coverage of corporate social responsibility within a comparative international context by investigating two business newspapers, The Wall Street Journal from the United States and The Financial Times from the United Kingdom. Drawing on the news framing research and the implicit and explicit CSR framework of Matten and Moon, this content analysis shows that business news coverage of CSR in the United States and in the United Kingdom differs in terms (...) of news framing, motive attributions of CSR as a concept, motive attributions of referenced companies in relation to CSR, general tone toward the concept of CSR, and the general tone toward referenced companies in relation to CSR. Most significantly, findings suggest that business news plays different roles in constructing and legitimizing CSR in the two countries. In the United States, CSR’s legitimacy and its conceptual positivity may be more implied through the coverage of singular events or actors, whereas in the United Kingdom, CSR’s illegitimacy and its conceptual negativity may be more exposed for further discussion through the coverage of larger societal contexts. Other theoretical as well as practical implications are also discussed. (shrink)

Scandinavia is routinely cited as a global leader in corporate social responsibility and sustainability. In this article, we explore the foundation for this claim while also exploring potential contributing factors. We consider the deep-seated traditions of stakeholder engagement across Scandinavia including the claim that the recent concept of “creating shared value” has Scandinavian origins, institutional and cultural factors that encourage strong CSR and sustainability performances, and the recent phenomenon of movement from implicit to explicit CSR in a Scandinavian context and (...) what this may entail. In sum, we depict the state of the art in CSR and sustainability in Scandinavia. We intend for this to serve as a basis to help establish a globally recognized research paradigm dedicated to considering CSR and sustainability in a Scandinavian context. (shrink)

Adopting a communication as constitutive of organization (CCO) perspective on ethics and corporate social responsibility (CSR) invites us to create the conditions of a dialogue, discussion, or debate between various stakeholders, who can then try to confront their respective positions on a given issue, and possibly come to a decision regarding how a situation should be evaluated and/or responded to. As shown in this article, getting human stakeholders to voice their concerns about a specific situation is a way not only (...) to rationally confront multiple viewpoints on what should be done about it (à la Habermas) but also to allow elements of this situation to reveal themselves in a discussion. This is why any ethical decision has to experience a form of undecidability and surprisability. When beliefs and opinions can be called into question, it means that participants are ready to become attentive to what a situation might surprisingly call for. Communication is therefore a matter of ventriloquism, as human participants should also be considered the means by which elements of a situation manage to express themselves in a discussion, dictating specific courses of action over others. This concretely means that multiple voices can be heard in such a scene: not only the voices of the human stakeholders who speak to each other but also the voices of facts, principles, future generations, ecosystems, populations that are made to say things through these various turns of talk. (shrink)

ABSTRACT:Sustainability standards are important governance tools for addressing social and environmental challenges. Yet, such tools are often criticized for being either too open-ended or too restrictive, thereby failing to contribute significantly to the development of sustainable practices. Both dimensions of the critique, however, miss the point. While all standards in principle combine elements of openness and closure, both of which are necessary to keep the sustainability agenda relevant and adaptive, sustainability standards often operate in contexts that favor closure. In this (...) article, we draw on a research tradition that views communication as constitutive of organization to emphasize the significance of communicative mechanisms that stimulate organizational openness in the application of standards. With the notion of “license to critique,” we present a managerial philosophy designed to involve managers and employees, mobilize and develop their knowledge about sustainability and bring it forward for the benefit of both the organization and the environment. (shrink)

In this article, we develop a conceptual framework to understand how a company’s CSR identity becomes defined as a political activity destabilizing the strong identity–image relations. We draw on theories of political CSR and organizational identity–image relations to study how CSR emerges as a corporate political activity in a context where the corporate CSR work is first appreciated and later critiqued by the public in the wake of socio-political events. We analyse the micro-organizational processes in the context of macro-political level (...) changes, and we refer to this as the ‘identity–image dynamics of political CSR’. Concretely, we describe in two vignettes how IKEA’s declared ‘apolitical and neutral’ CSR identity becomes entangled with national and international socio-political events that critically challenge the corporate engagement prior national understandings of citizenship rights. In this process, IKEA’s CSR identity becomes defined as a political and non-neutral activity. Our article contributes by bringing attention to the organizational level dynamics of political CSR by offering a conceptualization of how global and local socio-political events may disturb the alignment between CSR identity and image and challenge the corporate CSR work beyond managerial control. (shrink)