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The institutionalisation of unaccountability: loading the dice of corporate social responsibility discourse

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TLDR
In this paper, an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain is presented, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints.
Abstract
This paper reports on an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain. It is found, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints. However, this polyphony can be contrasted sharply with the institutional outcomes of these processes. Institutional outcomes represent the viewpoints of only a subset of the actors involved in the stakeholder consultation processes. It is consequently inferred that stakeholder consultation processes serve problematic functions: on one level, these processes legitimise dominant discourses on CSR by giving the impression that the latter are the outcome of a democratic dialogue that is free from power relations; on another level, these processes themselves show to heretic social actors the futility of their heresy and thus encourage those actors to actively adopt the dominant discourse. We conclude that business capture of Corporate Social Responsibility is ingrained into institutional processes in that domain. This raises serious questions regarding the potential for civil society actors to engage with and move the signifier of Corporate Social Responsibility in a more challenging direction.

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W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting

TL;DR: In this paper, the authors identify and isolate the concept of the "triple bottom line" (TBL) as a core and dominant idea that continues to pervade business reporting, and business engagement with sustainability.
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Organized hypocrisy, organizational façades, and sustainability reporting

TL;DR: The authors argue that contradictory societal and institutional pressures, in essence, require organizations to engage in hypocrisy and develop facades, thereby severely limiting the prospects that sustainability reports will ever evolve into substantive disclosures.
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Corporate social responsibility governance, outcomes, and financial performance

TL;DR: In this article, the authors investigated the mediation effect of CSR outcomes on the relationship between CSR governance and financial performance and found that whether companies implement CSR Governance successfully to generate good CSR outcome plays an important role influencing companies' financial performance.
Journal ArticleDOI

Integrated reporting: On the need for broadening out and opening up

TL;DR: In this article, the authors introduce research from science and technology studies that seeks to broaden out and open up appraisal methods and engagement processes in ways that highlight divergent framings and politically contentious issues, in an effort to develop empowering designs for sustainability.
Journal ArticleDOI

Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges

TL;DR: In this article, the authors provide a thematically-driven review of CSR communication literature across five core sub-disciplines, identifying dominant views upon the audience and CSR purpose, as well as pervasive theoretical approaches and research paradigms.
References
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Journal ArticleDOI

Institutionalized Organizations: Formal Structure as Myth and Ceremony

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TL;DR: In this article, the authors present a comprehensive review of the literature on content analysis in the field of qualitative research, focusing on the role of focus groups and focus groups in the research process.
Posted Content

The New Institutionalism in Organizational Analysis

TL;DR: In this article, the authors discuss points of convergence and disagreement with institutionally oriented research in economics and political science, and locate the "institutional" approach in relation to major developments in contemporary sociological theory.
Book

The New Institutionalism in Organizational Analysis

TL;DR: In this paper, the authors discuss points of convergence and disagreement with institutionally oriented research in economics and political science, and locate the "institutional" approach in relation to major developments in contemporary sociological theory.
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