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Causal maps and the performance measurement of CSR related intangibles: a case study

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  • Cristiana Parisi
  • Kai N. Hockerts

Abstract

This paper uses a longitudinal case study to investigate the possible use of causal maps in the process of performance management and measurement of corporate social responsibility's (CSR) related intangibles. An inductive theory building methodology (Glaser and Srauss, 1967; Eisenhardt, 1989; Van de Ven, 1992) is adopted taking an open-ended fieldwork approach towards the research question. In choosing our case study, the pharmaceutical industry was targeted as notable for relevant CSR investment; within the sector, we chose a traditional industry leader, Novo Nordisk, because of its outstanding corporate social performance. The mapping process at Novo Nordisk produced a qualitative record of the company's perceived competitive advantages, related to managing CSR related intangibles. This allowed the strategic direction to be developed as a network of statements about intentions, their importance and how they are to be implemented and measured was created.

Suggested Citation

  • Cristiana Parisi & Kai N. Hockerts, 2011. "Causal maps and the performance measurement of CSR related intangibles: a case study," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 8(3), pages 290-309.
    • Handle: RePEc:ids:ijlica:v:8:y:2011:i:3:p:290-309
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    Cited by:

    1. Kai Hockerts, 2015. "A Cognitive Perspective on the Business Case for Corporate Sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 24(2), pages 102-122, February.

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