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Is Normative or Strategic CSR Better? The Impact of Corporate Social Responsibility on Social Evaluations

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Listed:
  • Min Huang
  • Mengyao Li
  • Siwei Zhu
  • Dong Wang

Abstract

Building on the literature on optimal distinctiveness, this study explores the differential impacts of normative versus strategic corporate social responsibility (CSR) practices on social evaluations. We argue that normative CSR, which entails conformity in the scope of CSR, mitigates negative social evaluations, whereas strategic CSR, which emphasizes differentiation in CSR practices, enhances positive social evaluations. Additionally, we examine the moderating factors influencing these relationships. Using the case of corporate social activities of Chinese listed firms during the period from 2006 to 2019, our results show that the mitigating effect of normative CSR on negative evaluations is more pronounced in firms with higher reputational risk. Conversely, the relationship between strategic CSR and positive social evaluations is stronger among firms with lower levels of peers' strategic CSR. Furthermore, we demonstrate that negative and positive social evaluations serve as mechanisms through which normative and strategic CSR, respectively, influence market outcomes. These findings contribute to the optimal distinctiveness theory and advance research on CSR strategy.

Suggested Citation

  • Min Huang & Mengyao Li & Siwei Zhu & Dong Wang, 2026. "Is Normative or Strategic CSR Better? The Impact of Corporate Social Responsibility on Social Evaluations," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(2), pages 1247-1262, April.
    • Handle: RePEc:wly:buseth:v:35:y:2026:i:2:p:1247-1262
    DOI: 10.1111/beer.12836
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