Skip to main content
Erschienen in: Journal of Business Ethics 3/2018

09.01.2016

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

verfasst von: Ulf H. Richter, Felix F. Arndt

Erschienen in: Journal of Business Ethics | Ausgabe 3/2018

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

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.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Anhänge
Nur mit Berechtigung zugänglich
Fußnoten
1
Switzerland is generally acknowledged in Europe as a conservative environment where changes occur slowly, and usually considerably later than in more progressive European countries.
 
2
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.
 
Literatur
Zurück zum Zitat Agle, B. R., Mitchell, R. K., & Sonnenfeld, J. A. (1999). Who matters to Ceos? An investigation of stakeholder attributes and salience, corpate performance, and Ceo values. Academy of Management Journal, 42(5), 507–525.CrossRef Agle, B. R., Mitchell, R. K., & Sonnenfeld, J. A. (1999). Who matters to Ceos? An investigation of stakeholder attributes and salience, corpate performance, and Ceo values. Academy of Management Journal, 42(5), 507–525.CrossRef
Zurück zum Zitat Basu, K., & Palazzo, G. (2008). Corporate social responsibility: A process model of sensemaking. Academy of Management Review, 33(1), 122–136.CrossRef Basu, K., & Palazzo, G. (2008). Corporate social responsibility: A process model of sensemaking. Academy of Management Review, 33(1), 122–136.CrossRef
Zurück zum Zitat Brickson, S. L. (2005). Organizational identity orientation: Forging a link between organizational identity and organizations’ relations with stakeholders. Administrative Science Quarterly, 50(4), 576–609.CrossRef Brickson, S. L. (2005). Organizational identity orientation: Forging a link between organizational identity and organizations’ relations with stakeholders. Administrative Science Quarterly, 50(4), 576–609.CrossRef
Zurück zum Zitat Brickson, S. L. (2007). Organizational identity orientation: The genesis of the role of the firm and distinct forms of social value. Academy of Management Review, 32(3), 864–888.CrossRef Brickson, S. L. (2007). Organizational identity orientation: The genesis of the role of the firm and distinct forms of social value. Academy of Management Review, 32(3), 864–888.CrossRef
Zurück zum Zitat Calton, J. M., & Payne, S. L. (2003). Coping with paradox multistakeholder learning dialogue as a pluralist sensemaking process for addressing messy problems. Business and Society, 42(1), 7–42.CrossRef Calton, J. M., & Payne, S. L. (2003). Coping with paradox multistakeholder learning dialogue as a pluralist sensemaking process for addressing messy problems. Business and Society, 42(1), 7–42.CrossRef
Zurück zum Zitat Chapman, S. (2004). Advocacy in action: extreme corporate makeover interruptus: denormalising tobacco industry corporate schmoozing. Tobacco control, 13(4), 445.CrossRef Chapman, S. (2004). Advocacy in action: extreme corporate makeover interruptus: denormalising tobacco industry corporate schmoozing. Tobacco control, 13(4), 445.CrossRef
Zurück zum Zitat Chen, S., & Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(1), 299–317.CrossRef Chen, S., & Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(1), 299–317.CrossRef
Zurück zum Zitat Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92–117. Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92–117.
Zurück zum Zitat Crane, A., Matten, D., & Moon, J. (2004). Stakeholders as citizens? Rethinking rights, participation, and democracy. Journal of Business Ethics, 53(1–2), 107–122.CrossRef Crane, A., Matten, D., & Moon, J. (2004). Stakeholders as citizens? Rethinking rights, participation, and democracy. Journal of Business Ethics, 53(1–2), 107–122.CrossRef
Zurück zum Zitat Drumwright, M. (1996). Company advertising with a social dimension: The role of noneconomic buying criteria. Journal of Marketing, 60, 71–87.CrossRef Drumwright, M. (1996). Company advertising with a social dimension: The role of noneconomic buying criteria. Journal of Marketing, 60, 71–87.CrossRef
Zurück zum Zitat Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532–550. Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532–550.
Zurück zum Zitat Gardberg, N. A., & Fombrun, C. J. (2006). Corporate citizenship: Creating intangible assets across institutional environment. Academy of Management Review, 31(2), 329–346.CrossRef Gardberg, N. A., & Fombrun, C. J. (2006). Corporate citizenship: Creating intangible assets across institutional environment. Academy of Management Review, 31(2), 329–346.CrossRef
Zurück zum Zitat Gilbert, D. U., & Rasche, A. (2008). Opportunities and problems of standardized ethics initiatives—a stakeholder theory perspective. Journal of Business Ethics, 82(3), 755–773.CrossRef Gilbert, D. U., & Rasche, A. (2008). Opportunities and problems of standardized ethics initiatives—a stakeholder theory perspective. Journal of Business Ethics, 82(3), 755–773.CrossRef
Zurück zum Zitat Grayson, K., & Rust, R. (2001). Interrater reliability assessment in content analysis. Journal of Consumer Psychology, 10(12), 71–73.CrossRef Grayson, K., & Rust, R. (2001). Interrater reliability assessment in content analysis. Journal of Consumer Psychology, 10(12), 71–73.CrossRef
Zurück zum Zitat Griffin, J. J., & Dunn, P. (2004). Corporate public affairs: Commitment, resources, and structure. Business and Society, 43(2), 196–220.CrossRef Griffin, J. J., & Dunn, P. (2004). Corporate public affairs: Commitment, resources, and structure. Business and Society, 43(2), 196–220.CrossRef
Zurück zum Zitat Grolin, J. (1998). Corporate legitimacy in risk society: the case of Brent Spar. Business Strategy and the Environment, 7(4), 213–222.CrossRef Grolin, J. (1998). Corporate legitimacy in risk society: the case of Brent Spar. Business Strategy and the Environment, 7(4), 213–222.CrossRef
Zurück zum Zitat Habermas, J. (2001). The postnational constellation: Political essays (M. Pensky, Trans.). Cambridge, MA: MIT Press. Habermas, J. (2001). The postnational constellation: Political essays (M. Pensky, Trans.). Cambridge, MA: MIT Press.
Zurück zum Zitat Hastings, M. (1999). A new operational paradigm for oil operations in sensitive environments: An analysis of social pressure, corporate capabilities and competitive advantage. Business Strategy and the Environment, 8, 267–280.CrossRef Hastings, M. (1999). A new operational paradigm for oil operations in sensitive environments: An analysis of social pressure, corporate capabilities and competitive advantage. Business Strategy and the Environment, 8, 267–280.CrossRef
Zurück zum Zitat Herriott, S. R., Levinthal, D., & March, J. G. (1985). Learning from experience in organizations. The American Economic Review, 75, 298–302. Herriott, S. R., Levinthal, D., & March, J. G. (1985). Learning from experience in organizations. The American Economic Review, 75, 298–302.
Zurück zum Zitat Hiss, S. (2009). From implicit to explicit corporate social responsibility. Business Ethics Quarterly, 19(3), 433–451.CrossRef Hiss, S. (2009). From implicit to explicit corporate social responsibility. Business Ethics Quarterly, 19(3), 433–451.CrossRef
Zurück zum Zitat Holder-Webb, L., Cohen, J. R., Nath, L., & Wood, D. (2009). The supply of corporate social responsibility disclosures among US firms. Journal of Business Ethics, 84(4), 497–527.CrossRef Holder-Webb, L., Cohen, J. R., Nath, L., & Wood, D. (2009). The supply of corporate social responsibility disclosures among US firms. Journal of Business Ethics, 84(4), 497–527.CrossRef
Zurück zum Zitat Hsu, K. T. (2012). The advertising effects of corporate social responsibility on corporate reputation and brand equity: Evidence from the life insurance industry in Taiwan. Journal of business ethics, 109(2), 189–201.CrossRef Hsu, K. T. (2012). The advertising effects of corporate social responsibility on corporate reputation and brand equity: Evidence from the life insurance industry in Taiwan. Journal of business ethics, 109(2), 189–201.CrossRef
Zurück zum Zitat Isabella, L. A. (1990). Evolving interpretations as a change unfolds: How managers construe key organizational events. Academy of Management Journal, 33(1), 7–41.CrossRef Isabella, L. A. (1990). Evolving interpretations as a change unfolds: How managers construe key organizational events. Academy of Management Journal, 33(1), 7–41.CrossRef
Zurück zum Zitat Jahdi, K. S., & Acikdilli, G. (2009). Marketing communications and corporate social responsibility (CSR): marriage of convenience or shotgun wedding? Journal of Business Ethics, 88(1), 103–113.CrossRef Jahdi, K. S., & Acikdilli, G. (2009). Marketing communications and corporate social responsibility (CSR): marriage of convenience or shotgun wedding? Journal of Business Ethics, 88(1), 103–113.CrossRef
Zurück zum Zitat Joutsenvirta, M. (2011). Setting boundaries for corporate social responsibility: Firm–NGO relationship as discursive legitimation struggle. Journal of Business Ethics, 102(1), 57–75.CrossRef Joutsenvirta, M. (2011). Setting boundaries for corporate social responsibility: Firm–NGO relationship as discursive legitimation struggle. Journal of Business Ethics, 102(1), 57–75.CrossRef
Zurück zum Zitat Kaptein, M., & Van Tulder, R. (2003). Toward effective stakeholder dialogue. Business and Society Review, 108(2), 203–224.CrossRef Kaptein, M., & Van Tulder, R. (2003). Toward effective stakeholder dialogue. Business and Society Review, 108(2), 203–224.CrossRef
Zurück zum Zitat Lindorff, M., Jonson, E. P., & McGuire, L. (2012). Strategic corporate social responsibility in controversial industry sectors: The social value of harm minimisation. Journal of Business Ethics, 110(4), 457–467.CrossRef Lindorff, M., Jonson, E. P., & McGuire, L. (2012). Strategic corporate social responsibility in controversial industry sectors: The social value of harm minimisation. Journal of Business Ethics, 110(4), 457–467.CrossRef
Zurück zum Zitat Maitland, I. (1985). The limits of business self-regulation. California Management Review, 27(3), 132.CrossRef Maitland, I. (1985). The limits of business self-regulation. California Management Review, 27(3), 132.CrossRef
Zurück zum Zitat Maon, F., Lindgreen, A., & Swaen, V. (2010). Organizational stages and cultural phases: a critical review and a consolidative model of corporate social responsibility development. International Journal of Management Reviews, 12(1), 20–38.CrossRef Maon, F., Lindgreen, A., & Swaen, V. (2010). Organizational stages and cultural phases: a critical review and a consolidative model of corporate social responsibility development. International Journal of Management Reviews, 12(1), 20–38.CrossRef
Zurück zum Zitat Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an extended theoretical conceptualization. Academy of Management Review, 30(1), 166–179.CrossRef Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an extended theoretical conceptualization. Academy of Management Review, 30(1), 166–179.CrossRef
Zurück zum Zitat Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424.CrossRef Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: a conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424.CrossRef
Zurück zum Zitat Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83, 340–363.CrossRef Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83, 340–363.CrossRef
Zurück zum Zitat Mirvis, P., & Googins, B. (2006). Stages of corporate citizenship. California Management Review, 48(2), 104–126.CrossRef Mirvis, P., & Googins, B. (2006). Stages of corporate citizenship. California Management Review, 48(2), 104–126.CrossRef
Zurück zum Zitat Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886. Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886.
Zurück zum Zitat O’Higgins, E. R. (2010). Corporations, civil society, and stakeholders: An organizational conceptualization. Journal of Business Ethics, 94(2), 157–176.CrossRef O’Higgins, E. R. (2010). Corporations, civil society, and stakeholders: An organizational conceptualization. Journal of Business Ethics, 94(2), 157–176.CrossRef
Zurück zum Zitat Paine, L. S. (1994). Managing for organizational integrity. Harvard Business Review, 72(2), 106–117. Paine, L. S. (1994). Managing for organizational integrity. Harvard Business Review, 72(2), 106–117.
Zurück zum Zitat Palazzo, G., & Richter, U. (2005). CSR business as usual? The case of the tobacco industry. Journal of Business Ethics, 61(4), 387–401.CrossRef Palazzo, G., & Richter, U. (2005). CSR business as usual? The case of the tobacco industry. Journal of Business Ethics, 61(4), 387–401.CrossRef
Zurück zum Zitat Palazzo, G., & Scherer, A. G. (2006). Corporate legitimacy as deliberation: A communicative framework. Journal of Business Ethics, 66(1), 71–88.CrossRef Palazzo, G., & Scherer, A. G. (2006). Corporate legitimacy as deliberation: A communicative framework. Journal of Business Ethics, 66(1), 71–88.CrossRef
Zurück zum Zitat Petrick, J. A., & Quinn, J. F. (2001). The challenge of leadership accountability for integrity capacity as a strategic asset. Journal of Business Ethics, 34(3–4), 331–343.CrossRef Petrick, J. A., & Quinn, J. F. (2001). The challenge of leadership accountability for integrity capacity as a strategic asset. Journal of Business Ethics, 34(3–4), 331–343.CrossRef
Zurück zum Zitat Rasche, A., De Bakker, F. G., & Moon, J. (2013). Complete and partial organizing for corporate social responsibility. Journal of Business Ethics, 115(4), 651–663.CrossRef Rasche, A., De Bakker, F. G., & Moon, J. (2013). Complete and partial organizing for corporate social responsibility. Journal of Business Ethics, 115(4), 651–663.CrossRef
Zurück zum Zitat Rasche, A., & Esser, D. E. (2006). From stakeholder management to stakeholder accountability. Journal of Business Ethics, 65(3), 251–267.CrossRef Rasche, A., & Esser, D. E. (2006). From stakeholder management to stakeholder accountability. Journal of Business Ethics, 65(3), 251–267.CrossRef
Zurück zum Zitat Ring, P. S., & Rands, G. P. (1989). Sensemaking, understanding, and committing. In A. H. Van de Ven, H. Angle, & M. S. Poole (Eds.), Research on the management of innovation: The Minnesota Studies (pp. 337–366). New York: Ballinger/Harper Row. Ring, P. S., & Rands, G. P. (1989). Sensemaking, understanding, and committing. In A. H. Van de Ven, H. Angle, & M. S. Poole (Eds.), Research on the management of innovation: The Minnesota Studies (pp. 337–366). New York: Ballinger/Harper Row.
Zurück zum Zitat Sackmann, S. A. (1992). Culture and subcultures: An analysis of organizational knowledge. Administrative Science Quarterly, 37(1), 140–161.CrossRef Sackmann, S. A. (1992). Culture and subcultures: An analysis of organizational knowledge. Administrative Science Quarterly, 37(1), 140–161.CrossRef
Zurück zum Zitat Schwenk, C. R. (1984). Cognitive simplification processes in strategic decision-making. Strategic Management Journal, 5(2), 111–128.CrossRef Schwenk, C. R. (1984). Cognitive simplification processes in strategic decision-making. Strategic Management Journal, 5(2), 111–128.CrossRef
Zurück zum Zitat Smith, N. C. (2003). Corporate social responsibility: Whether or how? California Management Review, 45(4), 52–76.CrossRef Smith, N. C. (2003). Corporate social responsibility: Whether or how? California Management Review, 45(4), 52–76.CrossRef
Zurück zum Zitat Spence, D. P. (1982). Narrative truth and historical truth. New York: Norton. Spence, D. P. (1982). Narrative truth and historical truth. New York: Norton.
Zurück zum Zitat Suchman, M. (1995). Managing legitimacy and institutional approaches. Academy of Management Review, 20(3), 571–610. Suchman, M. (1995). Managing legitimacy and institutional approaches. Academy of Management Review, 20(3), 571–610.
Zurück zum Zitat Svendsen, A. (1998). The stakeholder strategy: Profiting from collaborative business relationships. San Francisco: Berrett-Koehler Publishers. Svendsen, A. (1998). The stakeholder strategy: Profiting from collaborative business relationships. San Francisco: Berrett-Koehler Publishers.
Zurück zum Zitat Tyler, T., Dienhart, J., & Thomas, T. (2008). The ethical commitment to compliance: Building value-based cultures. California Management Review, 50(2), 31.CrossRef Tyler, T., Dienhart, J., & Thomas, T. (2008). The ethical commitment to compliance: Building value-based cultures. California Management Review, 50(2), 31.CrossRef
Zurück zum Zitat Ulmer, R. R., & Sellnow, T. L. (2000). Consistent questions of ambiguity in organizational crisis communication: Jack in the Box as a case study. Journal of Business Ethics, 25(2), 143–155.CrossRef Ulmer, R. R., & Sellnow, T. L. (2000). Consistent questions of ambiguity in organizational crisis communication: Jack in the Box as a case study. Journal of Business Ethics, 25(2), 143–155.CrossRef
Zurück zum Zitat Vining, A. R., Shapiro, D. M., & Borges, B. (2005). Building the firm’s political (lobbying) strategy. Journal of Public Affairs, 5(2), 150–175.CrossRef Vining, A. R., Shapiro, D. M., & Borges, B. (2005). Building the firm’s political (lobbying) strategy. Journal of Public Affairs, 5(2), 150–175.CrossRef
Zurück zum Zitat Weick, K. E. (1993). The collapse of sensemaking in organizations: The Mann Gulch disaster. Administrative Science Quarterly, 38, 628–652.CrossRef Weick, K. E. (1993). The collapse of sensemaking in organizations: The Mann Gulch disaster. Administrative Science Quarterly, 38, 628–652.CrossRef
Zurück zum Zitat Weick, K. E. (1995). Sensemaking in organizations (Vol. 3). London: Sage. Weick, K. E. (1995). Sensemaking in organizations (Vol. 3). London: Sage.
Zurück zum Zitat Yin, R. K. (1989). Case study research: Design and methods. Newbury Park, CA: Sage Publications. Yin, R. K. (1989). Case study research: Design and methods. Newbury Park, CA: Sage Publications.
Zurück zum Zitat Yu, X. (2008). Impacts of corporate code of conduct on labor standards: A case study of reebok’s athletic footwear supplier factory in China. Journal of Business Ethics, 81, 513–529.CrossRef Yu, X. (2008). Impacts of corporate code of conduct on labor standards: A case study of reebok’s athletic footwear supplier factory in China. Journal of Business Ethics, 81, 513–529.CrossRef
Zurück zum Zitat Zadek, S. (2004). The path to corporate responsibility. Harvard Business Review, 82(12), 125–132. Zadek, S. (2004). The path to corporate responsibility. Harvard Business Review, 82(12), 125–132.
Metadaten
Titel
Cognitive Processes in the CSR Decision-Making Process: A Sensemaking Perspective
verfasst von
Ulf H. Richter
Felix F. Arndt
Publikationsdatum
09.01.2016
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 3/2018
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-015-3011-8

Weitere Artikel der Ausgabe 3/2018

Journal of Business Ethics 3/2018 Zur Ausgabe