Micro-processes of Moral Normative Engagement with CSR Tensions: The Role of Spirituality in Justification Work

Abstract

Although CSR scholarship has highlighted how tensions in CSR implementation are negotiated, little is known about its normative and moral dimension at a micro-level. Drawing upon the economies of worth framework, we explore how spirituality influences the negotiation of CSR tensions at an individual level, and what types of justification work they engage in when experiencing tensions. Our analysis of semi-structured interview data from individuals who described themselves as Buddhist and were in charge of CSR implementations for their organizations shows that spirituality influences how they compromise among competing moral values by identifying two forms of justification work: compartmentalizing work and contextualizing work, which help spiritual practitioners minimize moral dissonance.

Tensions in the strategic integration of corporate sustainability through global standards: Evidence from Japan and South Korea

“…The findings illustrate how the normative and embedded tradition of CS not only continues to dominate in less scrutinized contexts, such as East Asia, but it also shows the main reasons why tensions with global standards emerge in these contexts. Hence, these findings provide a platform for additional conversations on the normative foundation of CS to understanding tensions and how global standards can be effectively managed in developing a business strategy that can allow for environmental and social change (Hahn et al, 2018; Shin, Vu, et al, 2021).…”

“…Hahn et al (2015), more specifically, emphasize that Western MNCs, and especially North American MNCs, experience tensions when operating in contexts where the understanding of environmental and social contribution varies (Epstein et al, 2015;Gao & Bansal, 2013). By contrast, this which remains neglected in the literature on CS (Fontana, 2020;Shin, Vu, et al, 2021). Much CS literature in Japanese (Eweje & Sasaki, 2015;Goto & Sueyoshi, 2020;Nakamura, 2011) and Korean…”

“…This article advances the contextual literature on CS in Japan and Korea by providing a renewed understanding of the influence of corporate culture on how CS managers respond to their tensions when tasked with the strategic integration of global standards. More specifically, this article brings the level of the implementer into the analysis, which remains neglected in the literature on CS (Fontana, 2020; Shin, Vu, et al, 2021). Much CS literature in Japanese (Eweje & Sasaki, 2015; Goto & Sueyoshi, 2020; Nakamura, 2011) and Korean MNCs (Lee, 2007; Park et al, 2015) is centered on providing a macro‐level outlook.…”

“…Both in Japanese (Eweje & Sasaki, 2015) and Korean MNCs (Park et al, 2015), CS managers are key because they are tasked with the implementation of such standards. As covered in the following sub‐sections, much evidence on CS in these contexts draws on national and macro analyses but often excludes the level of the implementers (Fontana, 2020; Shin, Cho, et al, 2021; Shin, Vu, et al, 2021).…”

Bring Your Non-self to Work? The Interaction Between Self-decentralization and Moral Reasoning

“…The mechanism of skillful means enables practitioners to recognize the contextual and processual dimensions of self-decentralization in interpreting moral actions and intentions in the interplay between agency and context to avoid negative emotions affecting moral judgments (Cowan & Yazdanparast, 2019 ). In other words, skilful means enacts practitioners’ awareness in avoiding over-attachment to any spiritual or Buddhist practice and acknowledge context-sensitivity (e.g., Shin et al, 2021 ; Vu & Burton, 2021 ) since Buddhist practices are not passive but need to be seen in context: “If you cling to it, if you fondle it, if you treasure it, if you are attached to it, then you do not understand that the teaching is similar to a raft, which is for crossing over, and not for getting hold of” (Conze, 1954 , p. 223).…”