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Journal of Business Ethics
Erschienen in: Journal of Business Ethics 1/2021

29.03.2020 | Original Paper

The role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation

verfasst von: Mohamed Karim Sorour, Mark Boadu, Teerooven Soobaroyen

Erschienen in: Journal of Business Ethics | Ausgabe 1/2021

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Abstract

Corporate social responsibility (CSR) research has mainly focused on understanding the antecedents and outcomes of CSR adoption. Yet, little is known about the organisational process of ‘CSR engagement’ and how this would affect organisational identity. We mobilise Basu and Palazzo’s cognitive and linguistic notions of sense-making and Brickson’s organisational identity orientation to frame how rural community banks (RCBs) in Ghana engage with CSR. Drawing from semi-structured interviews with RCB directors, managers and other stakeholders, we conceive of the CSR engagement process as one that allows for the communication and orientation of organisational identity through an ‘informal co-creation’ involving organisational actors and stakeholders. Our findings also emphasise the ‘cultural/political’ modes of justification put forward by RCBs in their CSR engagement. Lastly, we tentatively propose the notion of an ‘opaque context’ to highlight settings that are less concerned about public visibility (i.e. transparency and disclosure), and where the focus is instead on the direct interactions between organisations and stakeholders in a given social context.
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Nächster Artikel When is Sustainability a Liability, and When Is It an Asset? Quality Inferences for Core and Peripheral Attributes

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Fußnoten
1
However, we do not claim that an ‘opaque’ context is a characteristic of all developing countries (or that all developed countries are, by opposition, not opaque). Instead, we argue that there are national or sub-national settings (e.g. sectoral, regional) where the use and reliance on publicly disclosed reports are not prevalent. In the accounting literature, Belal and Cooper (2011) already highlighted that the absence of CSR reporting may be due to a lack of organisational resources, absence of legal requirements, lack of knowledge/awareness, poor performance and fear of bad publicity. Our proposed conception of ‘opaque context’ dovetails this work to emphasise settings where transparency and disclosure mechanisms would be inappropriate given the primacy of direct interactions between organisation and stakeholders.
 
2
Some specific details (financial amounts and name of schools) have been removed to maintain organisational anonymity.
 
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Metadaten
Titel
The role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation
verfasst von
Mohamed Karim Sorour
Mark Boadu
Teerooven Soobaroyen
Publikationsdatum
29.03.2020
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 1/2021
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-020-04481-w

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