A structured framework to understand CSR decision-making: A case study of multiple rationales

Martin Brigham; Paraskevi Vicky Kiosse; David Otley

doi:10.1016/j.emj.2022.04.001

A structured framework to understand CSR decision-making: A case study of multiple rationales

Martin Brigham
, Paraskevi Vicky Kiosse
, David Otley

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Abstract

The organisational justifications made for CSR-related decisions and actions are examined over time using a structured framework premised on instrumental, political, integrative and ethical as well as first and second-order rationales. Using material from semi-structured interviews and drawing on documentary sources, we find that the decision-making processes underlying CSR-related initiatives were complex and multi-layered with varied patterns of motivation and justification that was modified over time. While an instrumental rationale was always apparent, political, integrative and ethical rationales were also important in the context of first and second-order rationales. The paper provides a framework to help understand the justification of CSR initiatives in a structured way and has implications for both theory and practice.

Original language	English
Pages (from-to)	345-353
Number of pages	9
Journal	European Management Journal
Volume	41
Issue number	3
Early online date	5/04/2022
DOIs	https://doi.org/10.1016/j.emj.2022.04.001
Publication status	Published - 30/06/2023

User-defined Keywords

CSR initiatives
Structured framework
Instrumental
Political
Integrative
Ethical
First and second-order rationales
Case study

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10.1016/j.emj.2022.04.001

CSR paper 30032022
This is the author’s version of a work that was accepted for publication in European Management Journal. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in European Management Journal, 41, 3, 2023 DOI: 10.1016/j.emj.2022.04.001
Accepted author manuscript, 360 KBLicence: CC BY-NC-ND: Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

https://www.sciencedirect.com/science/article/pii/S0263237322000573

Prince's Trust Accounting for Sustainability Research Project
Brigham, M. (Principal Investigator), Otley, D. (Principal Investigator) & Kiosse, V. (Co-Investigator)
1/09/09 → 31/12/10
Project: Research

Cite this

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abstract = "The organisational justifications made for CSR-related decisions and actions are examined over time using a structured framework premised on instrumental, political, integrative and ethical as well as first and second-order rationales. Using material from semi-structured interviews and drawing on documentary sources, we find that the decision-making processes underlying CSR-related initiatives were complex and multi-layered with varied patterns of motivation and justification that was modified over time. While an instrumental rationale was always apparent, political, integrative and ethical rationales were also important in the context of first and second-order rationales. The paper provides a framework to help understand the justification of CSR initiatives in a structured way and has implications for both theory and practice.",

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AB - The organisational justifications made for CSR-related decisions and actions are examined over time using a structured framework premised on instrumental, political, integrative and ethical as well as first and second-order rationales. Using material from semi-structured interviews and drawing on documentary sources, we find that the decision-making processes underlying CSR-related initiatives were complex and multi-layered with varied patterns of motivation and justification that was modified over time. While an instrumental rationale was always apparent, political, integrative and ethical rationales were also important in the context of first and second-order rationales. The paper provides a framework to help understand the justification of CSR initiatives in a structured way and has implications for both theory and practice.

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KW - Structured framework

KW - Instrumental

KW - Political

KW - Integrative

KW - Ethical

KW - First and second-order rationales

KW - Case study

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A structured framework to understand CSR decision-making: A case study of multiple rationales

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Projects

Prince's Trust Accounting for Sustainability Research Project

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