“…However, the literature does not explain why the gradual institutionalization of CSR in MNCs does not necessarily reinforce the function of CSR managers and, counterintuitively, may even lead to their marginalization. For example, the corporate social responsiveness literature, which emerged in the 1970s, considered how external pressures translate into internal strategies and procedures that make organizations more or less responsive to social issues (e.g., Ackerman, ; Ackerman and Bauer, ; for a recent overview see Acquier et al, ). Interestingly, and in line with our empirical observations, Ackerman and Bauer () propose that full institutionalization of CSR might require CSR managers ‘to agree to relinquish their position as driver and take a more back‐seat role supporting division‐level action’ (Acquier et al, , p. 233).…”