Most studies of corporate social responsibility (CSR) have focused on the organisational level, while the individual level of analysis has been treated as a 'black box' when researching antecedents of CSR engagement or disengagement. This article offers insights into a small and medium-sized enterprise (SME) that is recognised as a pioneer in CSR. Although the extant literature suggests that the owner-manager is crucial in the implementation of CSR, this study reveals that employees drive CSR. The employees in the focal firm voluntarily joined forces based on their shared perception of moral responsibility for CSR and they developed strict targets to be achieved by 2030. Despite their strong ethical and moral perspective when enacting CSR, they disengaged from their moral responsibility for CSR in various contexts. This paper contributes to the theory of moral decoupling by uncovering a novel context of disengagement-'visionary procrastination'. Visionary procrastination is suggested to be a particularly relevant context of disengagement when individuals perceive moral responsibility for CSR. Moreover, by delivering insights into the antecedents of employee-initiated CSR on the organisational level, this study adds to the growing body of literature on the micro-foundations of CSR.

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In efforts to achieve the Sustainable Development Goals, social entrepreneurship has gained popularity as a vehicle for positive change in developing countries. The multiplicity of stakeholders, diverging sociocultural contexts and the hybrid mission complicate the process of legitimacy construction for social entrepreneurs as a basis for the acquisition of scarce resources. This study investigates how social entrepreneurs operating in Sub‐Saharan Africa and Asia tackle this challenge of bridging conflicting directions in discursive interaction with their European funders. We conduct a multimodal discourse analysis to uncover discursive strategies for legitimacy construction by combining linguistic data from interviews with visual data from social media accounts. Legitimacy construction, and thus resource acquisition, centers on three aspects which interlink pragmatic, cognitive and moral legitimacy: developing innovative solutions, mobilizing private‐sector efficiency, and contributing to local empowerment. Presenting these aspects as mutually reinforcing overcomes contradictions between social and business logics and provides an expanded space for legitimacy construction of social entrepreneurship. Discursively constructing legitimacy around a ‘glorified version of social entrepreneurship’ mobilizes resources but downplays the risk of being an entrepreneur in the Global South, contributing to increasing corporatization of social purpose organizations.