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Strategic and moral motivation for corporate social responsibility

  • Ven van de, B.
  • Graafland, J.J.

This article examines the relationship between management’s view on corporate social responsibility (CSR) and firms’ actual CSR efforts. It focuses on the practices of 111 Dutch firms with respect to five stakeholder groups—employees, supplies, customers, competitors and society at large—and their use of organisational instruments. We find that the moral (intrinsic) motive, which holds that CSR is a moral duty of companies towards society, induces a stronger involvement in CSR than the strategic (extrinsic) motive, which holds that CSR contributes to the financial success of the company in the long run. This particularly applies to ethical aspects of employee relations and the use of instruments to integrate CSR in the company’s organisation. With respect to consumer relations, the strategic and moral motives are equally important. As for relations with suppliers and competitors and society at large, we do not find a significant relationship between management’s strategic and moral view on CSR and actual CSR performance.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 20278.

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Date of creation: 2006
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Handle: RePEc:pra:mprapa:20278
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  1. Graafland, J.J., 2002. "Modelling the trade-off between profits and principles," MPRA Paper 20752, University Library of Munich, Germany.
  2. Samuel Bowles, 1998. "Endogenous Preferences: The Cultural Consequences of Markets and Other Economic Institutions," Journal of Economic Literature, American Economic Association, vol. 36(1), pages 75-111, March.
  3. Graafland, J.J. & Eijffinger, S.C.W. & Smid, H., 2004. "Benchmarking of corporate social responsibility: Methodological problems and robustness," MPRA Paper 20771, University Library of Munich, Germany.
  4. Georg Kirchsteiger & Ernst Fehr & Simon Gächter, 1997. "Reciprocity as a contract enforcement device: experimental evidence," ULB Institutional Repository 2013/5911, ULB -- Universite Libre de Bruxelles.
  5. Landon, Stuart & Smith, Constance, 1997. "The Use of Quality and Reputation Indicators by Consumers: The Case of Bordeaux Wine," MPRA Paper 9283, University Library of Munich, Germany.
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