The factors that really drive CSR integration

摘要

There must have been a point when corporate social responsibility (CSR) really arrived, the moment when businesses genuinely bought into the idea that there were benefits and some kudos to be gained by acting in ways that were perceived as ethically sound. Of course, to paraphrase Tolstoy, all firms who truly embrace CSR have the same belief in it, but they will go about integrating CSR after their own fashion. Perhaps one similarity does lie in the way that CSR tends to assume an increasingly strategic integration. However, there have only been a few studies analyzing just why organizations report different levels of social responsibility. We need a better understanding of the drivers and rationale of CSR behavior and of the factors that condition levels of integration and the alignment between business strategy and its CSR counterpart.