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Journal of Business Ethics

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09-01-2016

Cognitive Processes in the CSR Decision-Making Process: A Sensemaking Perspective

Authors: Ulf H. Richter, Felix F. Arndt

Published in: Journal of Business Ethics | Issue 3/2018

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Abstract

Applying the sensemaking perspective in the field of corporate social responsibility (CSR) is a recent but promising development. Using an in-depth exploratory case study, we analyze and discuss the CSR character of British American Tobacco (BAT) Switzerland. Our findings indicate that BAT Switzerland does not follow traditional patters of building CSR. BAT Switzerland can be classified as a “legitimacy seeker,” characterized mainly by a relational identity orientation and legitimation strategies that might provide pragmatic and/or cognitive legitimacy. We conclude that understanding the cognitive processes underlying the CSR decision-making process is of fundamental value when analyzing and changing the CSR approach of a firm. We discuss boundary conditions of the CSR character framework and expand it by differentiating between process and product legitimacy, as both perspectives have important but possibly different implications for the firm.

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Switzerland is generally acknowledged in Europe as a conservative environment where changes occur slowly, and usually considerably later than in more progressive European countries.

One of the consequences was that BAT Switzerland shows a relatively homogeneous picture with regards to responses of different interviewees and the information available on the local website.

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Title: Cognitive Processes in the CSR Decision-Making Process: A Sensemaking Perspective
Authors: Ulf H. Richter
Felix F. Arndt
Publication date: 09-01-2016
Publisher: Springer Netherlands
Published in: Journal of Business Ethics / Issue 3/2018
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-015-3011-8

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