Vourvachis,2009, In search of explanations for CSR (full).pdf (7.61 MB)
In search of explanations for corporate social reporting
This study investigates motivations for Corporate Social Reporting (CSR). Considering
that CSR remains a largely unregulated phenomenon, calls for normative and empirical
research contributing to its theorisation are increasing. However, most frequently single
theoretical interpretations are offered, which ignore the potential variety of explanations
for the practice in diverse contexts. Concerns are also often expressed over the use of
Content Analysis (CA) in CSR research. Although authors generally agree on the
decisions with regard to sampling, they do not agree on the measurement units, and there
is also a lack of studies reviewing issues pertaining to the context in CA.
Thus, this study aims to contribute to the CSR literature by (a) introducing a framework
that synthesises the relationships between the theoretical explanations for the
phenomenon, and (b) reviewing the use of CA in CSR research, with a focus on CA
decisions regarding sampling, recording and context. In pursue of the theoretical
objective (a), a number of frequently employed theoretical explanations are reviewed
and amalgamated in a revisited legitimacy theory framework, which identified three
prime potential drivers for CSR. These include an ethics-focus approach, where
legitimacy is achieved by discharging accountability to all identified stakeholders, and
two image-focus approaches, where organisations are either interested in maintaining
their legitimacy by retaining a positive image, or in opportunistically extending their
legitimacy and image. To investigate the applicability of these suggestions, a case study design is adopted,
whereby the reactions of five aviation organisations to major legitimacy threats in the
form of air crashes are examined. The organisations considered are British Airways, Air
France, American Airlines, Singapore Airlines and Scandinavian Airlines. Considering
the methodological objective (b) of the study and the fact that the nature of the research,
thus, requires measuring the levels of CSR, a mixed-method CA is employed, which
(building on a systematic review of the literature) considers not only the variations in the
ii
measured levels of CSR prior to, and following, the accidents, but also what is actually
stated in the disclosures. The study finds little support for the ethics-focus approach. The majority of the
quantitative and qualitative evidence indicates instead that CSR is most often externally
driven. Organisations appear to primarily engage with it to ensure they are seen as acting
legitimately, in order to minimise existing and potential image threats and maintain
profitability. The study, contrary to the literature, also finds that the recording units
employed were not consistent in their findings and thus suggests that future studies
should consider a variety of recording units. As regards the context, the organisations
appear to adopt a ‘pecking order’ disclosure approach with regard to their reporting
media, reporting their substantive positive CSR news via the AR to their most ‘critical
stakeholders’, whilst disclosing their substantive negative CSR news in the more
‘ephemeral’ stand-alone reports, which potentially have smaller audience.
History
School
- Business and Economics
Department
- Business
Publisher
© Petros VourvachisPublisher statement
This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/Publication date
2009Notes
Thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy at Kingston University London, 2009EThOS Persistent ID
uk.bl.ethos.507570Language
- en