Moral licensing and corporate social responsibility: A systematic literature review and a research agenda

Feldmann, Johanna; Halfina, Jenny; Heyn, Noa Victoria Josefine; Körber, Lea Marie; Bouzzine, Yassin Denis; Lueg, Rainer

doi:10.22495/jgrv11i1siart9

Cited by 5 publications

(1 citation statement)

References 41 publications

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“…Hence, our proposed conceptual framework might help to better understand the antecedents of organizational misconduct and enriches the ample research on the relationship between CSR and irresponsibility (Kang et al , 2016; Kotchen & Moon, 2012; Price & Sun, 2017; Riera & Iborra, 2017; Strike et al , 2006). Accordingly, future research should consider the moral licensing effect when examining the antecedents of organizational misconduct (Feldmann et al , 2022).…”

Section: Discussionmentioning

confidence: 99%

CSR, moral licensing and organizational misconduct: a conceptual review

Bouzzine

Lueg

2022

OMJ

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Purpose The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach To this end, the authors conduct a conceptual review and develop a framework illustrating how moral credits and moral credentials (moral licensing) may institutionalize irresponsibility and lead to subsequent misconduct. Findings The authors propose a conceptual framework that describes the relationship between past CSR and organizational misconduct by the means of moral licensing. Based on initial literature-based findings, this paper provides confirmatory evidence for the authors’ framework and illustrates that past CSR might be used as a moral licensing tool that eventually fosters the occurrence of organizational misconduct. Research limitations/implications The authors propose future researchers account for the moral licensing effect when examining the antecedents of misconduct and explore the potential moderators of this effect. Practical implications The authors recommend that organizations establish management control systems that specifically address the issue of moral licensing when evaluating CSR initiatives. The authors also propose that organizations should adhere to a consistent CSR strategy that potentially fosters the selection of moral leaders who are not prone to moral licensing. Originality/value To the best of the authors’ knowledge, this paper is the first to connect corporate social responsibility, moral licensing and organizational misconduct from a conceptual perspective.

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Section: Discussionmentioning

confidence: 99%

CSR, moral licensing and organizational misconduct: a conceptual review

Bouzzine

Lueg

2022

OMJ

Self Cite

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Does Renewable Energy Renew the Endeavor in Energy Efficiency?

Awaysheh

Chen

2022

SSRN Journal

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Impact factors on the adoption of corporate social responsibility: Empirical evidence from an emerging market

Tran¹

2023

CGOBR

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The adoption of corporate social responsibility (CSR) practices has been recognized as a significant contributor to the success of companies. Companies that engage in CSR initiatives can achieve positive outcomes that align with economic, social, and environmental goals while maintaining a long-term perspective (Nimani et al., 2022). CSR has become an increasingly important issue for businesses in Vietnam, and several factors have been identified as significant predictors of CSR adoption by Vietnamese-listed enterprises. This study examines the impact of the size of the enterprise, corporate governance, owner structure, board gender diversity, business industry, innovation, and knowledge of environmental, social, and governance (ESG) issues on CSR adoption. The study finds that the size of the enterprise is positively related to CSR adoption. Additionally, corporate governance structures that prioritize stakeholder interests tend to promote greater CSR adoption, while a diverse ownership structure and a higher representation of women on corporate boards also positively influence. Companies in certain industries tend to adopt CSR more readily. Moreover, the study highlights the positive impact of innovation and knowledge of ESG issues on CSR practices. These findings provide valuable insights into the factors that contribute to CSR adoption and suggest that targeted interventions may be necessary to encourage more widespread adoption of CSR practices. Further research is needed to explore these factors in greater depth and to develop effective strategies for promoting CSR adoption in Vietnam.

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Moral licensing and corporate social responsibility: A systematic literature review and a research agenda

Cited by 5 publications

References 41 publications

CSR, moral licensing and organizational misconduct: a conceptual review

CSR, moral licensing and organizational misconduct: a conceptual review

Does Renewable Energy Renew the Endeavor in Energy Efficiency?

Impact factors on the adoption of corporate social responsibility: Empirical evidence from an emerging market

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