To read this content please select one of the options below:

Adoption of corporate social responsibility – incorporating a stakeholder perspective

Bo Enquist (Service Research Center, Karlstad University, Karlstad, Sweden)
Mikael Johnson (Service Research Center, Karlstad University, Karlstad, Sweden)
Per Skålén (Service Research Center, Karlstad University, Karlstad, Sweden)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 1 September 2006

7102

Abstract

Purpose

The aim of the present paper is to study what effect CSR has had on the practice of organizations.

Design/methodology/approach

Since the effects of CSR on practice are an understudied topic the paper adopts a single case study design and studies Swedbank. Theoretically the paper approaches the problematic from the perspective of neo institutional theory and stakeholder theory.

Findings

If CSR approaches colonize organisational practice, a fundamental shift from a shareholder strategy, to a social harmony strategy may be experienced, i.e. that the current focus on shareholder needs in contemporary organizations is balanced with the needs of other stakeholders. CSR adoption is surprisingly high at Swedbank and the paper thus argues that CSR might change the practice of organizations toward social harmony.

Research limitations/implications

The case study design does not make possible empirical generalizations. Therefore, further research should focus on generalizing the findings. Further research might also conduct case studies by using the adoption framework in other empirical settings.

Originality/value

The paper offers new insight on of the adoption of CSR in organizations and connects this issue to stakeholder theory. Additionally, framing the adoption of CSR from an institutional perspective is also novel.

Keywords

Citation

Enquist, B., Johnson, M. and Skålén, P. (2006), "Adoption of corporate social responsibility – incorporating a stakeholder perspective", Qualitative Research in Accounting & Management, Vol. 3 No. 3, pp. 188-207. https://doi.org/10.1108/11766090610705399

Publisher

:

Emerald Group Publishing Limited

Copyright © 2006, Emerald Group Publishing Limited

Related articles