A stakeholders' attributions approach to integrating normative, descriptive, and instrumental corporate social responsibility

Abstract

AbstractAlthough there is an extensive body of research that empirically examines the antecedents and outcomes of corporate social responsibility (CSR), much less attention has been accorded to theory development that would suggest why firms engage in CSR, when, and how these initiatives pay off. In this paper, we propose an integrated model of the relationships among the ethical base for engaging in CSR, the pragmatic reality of business–society relationships, and firm strategic outcomes (e.g., normative, descriptive, and instrumental CSR, respectively). Specifically, we consider that a firm's ethical approach to CSR informs the actions and practices through which the firm pragmatically interacts with society. We argue that stakeholders interpret a firm's social performance as reaffirming, repairing, reinforcing, or reducing their perceptions of the firm's reputation—leading to attributions of trust/suspicion that affect firm outcomes. We conclude with the implications of our framework for future research and managerial practice.