Improving CSR performance by hard and soft means: The role of organizational citizenship behaviours and the internalization of CSR standards

摘要

This study analyzes hard' (i.e. formal structures) and soft' (i.e. values) determinants of corporate social responsibility (CSR) performance, such as the effectiveness of management systems for CSR and the role of managers' organizational citizenship behaviours. Based on a sample of 130 Italian organizations that adopted management systems according to an international standard, this study shows that CSR performance depends on employees' commitment and the internalization of formalized CSR practices. The study also underlines the role of managers' organizational citizenship behaviours and the importance of leading by example in the substantial implementation of CSR practices. The integrative model proposed in the paper provides an overall picture of both the hard' and soft' factors that can explain the effectiveness of CSR management standards. The paper also contributes to the literature on the internalization and key success factors of certifiable management standards. Managerial implications of the main findings and avenues for future research are discussed.