Organizational Drivers of Corporate Social Responsibility: Disentangling Substance from Rhetoric

摘要

When a particular way of acting becomes expected, businesses adapt. Thus it is with corporate social responsibility (CSR): some firms support it vocally, some in substantive actions, and some both. What drives these different choices and actions. A broad literature survey suggests six hypotheses regarding organizational influences on rhetoric versus performance: age, size, slack (extra) resources, founder control, nonbusi-ness board members, financial performance. A sample drawn from Fortune 500 companies' data and reports found that size, slack, founder control, and board members from nonbusinesses affect rhetorical claims for CSR, and that founder control, organizational age, financial performance, and nonbusiness board members with ties to firms that practice CSR were positively related to a firm's actual practice of CSR. Also, firms that publicly espouse CSR are more likely to practice it than those making no such claims.