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Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?

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  • Madeleine Feder

    (Heinrich Heine University Duesseldorf)

  • Barbara E. Weißenberger

    (Heinrich Heine University Duesseldorf)

Abstract

Within their day-to-day decision-making, managers face various decision-making scenarios that include CSR-related aspects. However, there is no certainty, that managers will consider these aspects while weighing up their options. This paper examines top-level managers’ intentions to engage in CSR-related activities as they determine the extent of potential management control problems that might result from managerial behavior that deviates from corporate expectations in these decision-making scenarios. According to the theory of planned behavior, intention is determined by three psychological constructs, namely attitude, subjective norm, and perceived behavioral control. We conduct two vignette surveys to examine the effect of the theory’s constructs on corporate CSR-related activities among German firms. Top-level managers participated in our study by completing an online questionnaire. Our results show that attitude towards CSR-related activities has a strong impact on the intentions to engage in certain activities. Furthermore, perceived behavioral control also influences top-level managers’ intentions to engage in CSR-related activities. However, the influence of subjective norm is not supported. Our findings provide important suggestions for the design of effective management control systems that set an important basis for long-term behavior, which is in line with corporate CSR-related goals and strategic objectives. Furthermore, our findings are relevant to governmental agencies, which seek to support the integration of CSR into corporate (core business) activities.

Suggested Citation

  • Madeleine Feder & Barbara E. Weißenberger, 2019. "Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 95-126, April.
    • Handle: RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00275-y
    DOI: 10.1007/s00187-019-00275-y
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    2. Pfajfar, Gregor & Shoham, Aviv & Małecka, Agnieszka & Zalaznik, Maja, 2022. "Value of corporate social responsibility for multiple stakeholders and social impact – Relationship marketing perspective," Journal of Business Research, Elsevier, vol. 143(C), pages 46-61.
    3. Kim T. Baumgartner & Carolin A. Ernst & Thomas M. Fischer, 2022. "How Corporate Reputation Disclosures Affect Stakeholders’ Behavioral Intentions: Mediating Mechanisms of Perceived Organizational Performance and Corporate Reputation," Journal of Business Ethics, Springer, vol. 175(2), pages 361-389, January.
    4. Edward T. Vieira, Jr. & Susan Grantham & Susan D. Sampson, 2021. "Corporate Social Responsibility and Its Reporting From a Management Control System Perspective," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 19(2 (Summer), pages 127-144.
    5. Matthias Gotsch & Carsten Gandenberger & Luisa Serafimov & Mathias Miemiec, 2023. "Top‐down and bottom‐up strategies for the implementation of corporate social responsibility: A qualitative survey of an international IT services company," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1645-1663, July.
    6. Stephan Blaha & Wim Lambrechts & Jelle Mampaey, 2021. "Twalk Your Talk: On the (Non)-Formative Influence of Corporate Social Responsibility Communication on Supply Chain Sustainability Measures," Sustainability, MDPI, vol. 13(17), pages 1-21, August.

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    More about this item

    Keywords

    CSR engagement; Management control systems; Management control instruments; Managerial intentions; Theory of planned behavior;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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