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2017 | 8 | nr 2 | 3--16
Tytuł artykułu

Institutional Isomorphism and Corporate Social Responsibility : Towards a Conceptual Model

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Purpose: The paper proposes the conceptual framework for understanding the impact of corporate social responsibility (CSR) on companies viewed as the source of institutional pressure. According to the neo-institutional approach the response to institutional change leads to the organizational isomorphism, which means that companies adopt new rules and design and in result become similar following the same managerial practice. The adoption of new designs and practice represents the case of the diffusion and institutionalization of change in formal organization structure. Methodology/approach: The study is of theoretical character. It adopts the contribution proposed by the neo-institutional theory and CSR literature. Findings: The paper ties diffusion process of different CSR modes - defensive, charitable, promotional, strategic, systemic - and strategies with three isomorphism mechanisms - mimetic, coercive and normative. Further the study outlines future research opportunities. Practical implications: We argue that the most mature CSR practice represented by systemic mode is institutionalized from within organization through normative isomorphic pressures rather than as a result of coercive power or mimetic efforts. (original abstract)
Rocznik
Tom
8
Numer
Strony
3--16
Opis fizyczny
Twórcy
  • Warsaw School of Economics, Poland
  • Warsaw School of Economics, Poland
Bibliografia
  • Aoki, M. (2007), "Endogenizing Institutions and Institutional Changes", Journal of Institutional Economics, Vol. 3 No. 1, pp. 1-39. DOI: 10.1017/S1744137406000531
  • Aprile, R., Magnaghi, E. (2012), "Integrated reporting: a theoretical perspective on this critical issue", paper presented at The 8th Interdisciplinary Workshop on "Intangibles, Intellectual Capital & Extra-Financial Information", 27-28 September 2012, Grenoble, France.
  • Becker-Olsen, K.L. (2014), "The CSR Conundrum: Understanding Consumer Response to Corporate Social Responsibility", in: Hill, R.L., Langan, R. (Eds.), Handbook of Research on Marketing and Corporate Social Responsibility, Edward Elgar Publishing, Cheltenham, pp. 149-174.
  • Berger, P. L., Luckmann, T. (1967), The Social Construction of Reality, New York: Doubleday, New York.
  • Bondy, K. (2009), "Isomorphism in the Practice of Corporate Social Responsibility: Evidence of an Institution and its Decline", University of Bath School of Management Working Paper Series, No. 10, pp. 1-43.
  • Boons, F.M., Lüdeke-Freund, F. (2013), "Business Models for Sustainable Innovation: State-of-the art and Steps Towards a Research Agenda", Journal of Cleaner Production, Vol. 45, pp. 9-19.
  • Brown, J., Dillard, J. (2014), "Integrated Reporting: On the Need for Broadening Out and Opening Up", Accounting, Auditing & Accountability Journal, Vol. 27 No. 7, pp. 1120-1156. DOI: 10.1108/AAAJ-04-2013-1313
  • Carroll, A.B. (1979), "Three-Dimensional Conceptual Model of Corporate Performance", The Academy of Management Review, Vol. 4 No. 4, pp. 497-505.
  • Charan, R., Freeman, R.E. (1980), "Planning for the Business Environment of the 1980s", Journal of Business Strategy, Vol. 1 No. 2, pp. 9-19. DOI: 10.1108/eb038895
  • Chhabra, E. (2014), "Corporate Social Responsibility: Should It Be A Law?", Forbes, available at: https://www.forbes.com/sites/eshachhabra/2014/04/18/corporate-social-responsibility-should-it-be-a-law/
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171496724

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