4 Zur Rhetorik im Kontext von Corporate Social Responsibility (CSR)

Core charitable purpose and voluntary CSR activities in charity organisations: do they conflict?

“…Corporate social responsibility is a broad and imprecise term which incorporates numerous concepts (Camilleri, 2017), and consequently, there is no universally accepted definition (Carroll and Buchholtz, 2009;Pedersen, 2015). However, Dahlsrud's (2008: p. 6) content analysis research concluded that although different phrases were used: "the definitions are predominantly congruent".…”

“…voluntary". And, Pedersen (2015) suggested that definitions should be multidimensional (covering social and welfare issues), voluntary (not prescribed by law) and reflect stakeholder requirements. Furthermore, the ethical and philanthropic aspects of Carroll's pyramid reflect voluntary, additional or discretionary activities as desired by business and by society, as opposed to required (Carroll, 1991;Carroll and Buchholtz, 2009).…”

“…Executives also exert significant influence on CSR activity (Waldman et al, 2006) if they place personal value on social good and view CSR as a moral duty, contributing to a firm's decision to invest in this area or not (Brønn and Vidaver-Cohen, 2009). Pedersen andNeergaard (2009, p. 1261) concurred: "If managers do not give priority to CSR and are willing and able to allocate the necessary human and financial resources to social and environmental improvements, CSR will tend to remain at the rhetorical level and an add-on to the everyday business practices. "…”

“…Barriers to CSR may be considered to potentially act as negative motivating factors and some authors identified a significant number of barriers to, and motivations for, CSR activity in forprofit organisations (Laudal, 2011;Shen et al, 2015: Govindasamy andSuresh, 2017). A composite model which largely summarises the factors identified elsewhere was developed by Pedersen (2015), who proposed four barriers impacting the operationalisation of CSR: commitment, consciousness, capacity and consensus issues, and these will be used in the empirical research below.…”

How healthy are employee-related CSR initiatives: a mapping and discussion of applying health-related employee benefits as part of companies' CSR programs

“…The concept is said to have first appeared in the 1950s when Bowen (1953) introduced the social responsibilities of businessmen. In subsequent years, there were heated debates on whether the business of business is just that: business (Friedman, 1970), or whether the responsibilities of business also included responsibility for the environment and the societies in which businesses operate, often referred to as the people, planet and profit approach or the triple bottom line (Elkington, 1994;Pedersen, 2015). Today, it is commonly agreed that the responsibility of business does indeed go beyond just following minimum legal requirements; the European Commission, for example, defines CSR very broadly as "the responsibility of enterprises for their impact on society" (European Commission, 2011), and also that explicit communication about such responsibilities is expected and required (Cook and Farrell, 2023;Crane and Glozer, 2016;Andersen et al, 2017;Schmeltz, 2014;Weder et al, 2019).…”