Corporate social responsibility as management idea: Between universal applicability and context dependency

IF 3 2区 社会学 Q2 BUSINESS Competition & Change Pub Date : 2023-03-20 DOI:10.1177/10245294231164699
Lutz Preuss
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引用次数: 1

Abstract

The international spread of the concept of corporate social responsibility (CSR) has ignited a debate whether CSR is universally applicable or context dependent. To shed new light on this question, I propose to treat CSR as a management idea that consists of nested levels of abstraction, namely relatively abstract ‘management rhetorics’, within which more prescriptive ‘management models’ reside, which contain concrete ‘management techniques’. I then analyse the global diffusion of one CSR management technique, a CSR guidance document by UK-based business association Business in the Community (BITC), which suggests that companies could address CSR as four material areas: Workplace, Environment, Marketplace and Community. Following its life-cycle through the innovation, diffusion, institutionalization, dormancy and rebirth stages allows me to identify forms of horizontal diffusion, that is, diffusion among peers within a particular sector or country, and vertical diffusion, that is, between organizations that stand in a hierarchical relationship to each other. At each stage of the life-cycle, the success of the management technique seems to be aided by factors that treat the management technique as universally applicable. In themselves, all of these claims to universal applicability are easily countered by a more critical reading of the argumentation; yet, it is the way in which the nested levels influence each other, that is, the management technique feeding into management models and management rhetorics, that tends to give the notion of universal applicability of CSR its persuasiveness.
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企业社会责任作为管理理念:在普遍适用性与情境依赖性之间
企业社会责任(CSR)概念在国际上的传播引发了一场关于企业社会责任是普遍适用还是取决于具体情况的争论。为了阐明这个问题,我建议将企业社会责任视为一种管理理念,它由嵌套的抽象层次组成,即相对抽象的“管理修辞”,其中包含更规范的“管理模型”,其中包含具体的“管理技术”。然后,我分析了一种企业社会责任管理技术的全球传播,这是一份由英国商业协会社区商业(BITC)发布的企业社会责任指导文件,该文件建议公司可以将企业社会责任作为四个重要领域:工作场所、环境、市场和社区。通过创新、扩散、制度化、休眠和重生的生命周期,我可以确定水平扩散的形式,即在特定部门或国家内的同行之间的扩散,以及垂直扩散的形式,即在彼此处于等级关系的组织之间。在生命周期的每一个阶段,管理技术的成功似乎都得到了将管理技术视为普遍适用的因素的帮助。就其本身而言,所有这些普遍适用性的主张都很容易被对论证进行更批判性的解读所反驳;然而,这是嵌套的层次相互影响的方式,也就是说,管理技术融入管理模型和管理修辞,这往往赋予企业社会责任普遍适用性的概念其说服力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
7.20
自引率
7.70%
发文量
37
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