Walking and talking corporate social responsibility: Implications of firm size and organizational costs

TY - JOUR

T1 - Walking and talking corporate social responsibility: Implications of firm size and organizational costs

AU - Wickert, Christopher

AU - Scherer, Andreas

AU - Spence, Laura

PY - 2016

Y1 - 2016

N2 - In this paper we address two interrelated research gaps in the Corporate Social Responsibility (CSR) literature. The first results from a lack of understanding of different patterns of CSR engagement with respect to CSR talk (impression management and the creation of symbolic images and documentation) and CSR walk (substantive implementation of CSR policies, structures and procedures). Related to this, the second gap concerns limited knowledge about the influence of firm size on CSR engagement. We develop a conceptual model that explains differences in CSR talk versus walk based on organizational cost and firm size. This allows us to theorize the antecedents of what we call the large firm implementation gap (large firms tend to focus on communicating CSR symbolically but do less to implement it into their core structures and procedures) and vice versa the small firm communication gap (less active communication and more emphasis on implementation). Our model expands a new theoretical understanding of CSR engagement based on as yet underemphasized firm-level antecedents of CSR, and opens up several new avenues for future, and in particular comparative, research.

AB - In this paper we address two interrelated research gaps in the Corporate Social Responsibility (CSR) literature. The first results from a lack of understanding of different patterns of CSR engagement with respect to CSR talk (impression management and the creation of symbolic images and documentation) and CSR walk (substantive implementation of CSR policies, structures and procedures). Related to this, the second gap concerns limited knowledge about the influence of firm size on CSR engagement. We develop a conceptual model that explains differences in CSR talk versus walk based on organizational cost and firm size. This allows us to theorize the antecedents of what we call the large firm implementation gap (large firms tend to focus on communicating CSR symbolically but do less to implement it into their core structures and procedures) and vice versa the small firm communication gap (less active communication and more emphasis on implementation). Our model expands a new theoretical understanding of CSR engagement based on as yet underemphasized firm-level antecedents of CSR, and opens up several new avenues for future, and in particular comparative, research.

KW - firm size

KW - Corporate Social Responsibility (CSR)

KW - CSR implementation

KW - CSR cost

KW - CSR engagement

U2 - 10.1111/joms.12209

DO - 10.1111/joms.12209

M3 - Article

SN - 0022-2380

VL - 53

SP - 1169

EP - 1196

JO - Journal of Management Studies

JF - Journal of Management Studies

IS - 7

ER -