Accountability by design? Exploring design characteristics of corporate social responsibility standards

André Martinuzzi,Norma Schönherr,Heike Vogel-Pöschl,Florian Findler

doi:10.1108/sampj-07-2020-0257

Abstract

PurposeWhile corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards are designed for accountability. In the analysis, this paper investigates design characteristics related to accountability across different standard types, namely, principle-based, reporting, certification and process standards.Design/methodology/approachThis study reviews the design characteristics of 50 CSR standards in a systematic and comparative fashion. This paper combines qualitative deductive coding with exploratory quantitative analyses methods to elucidate structural variance and patterns of accountability-related design characteristics across the sample.FindingsThis study finds that the prevalence of design characteristics aimed at fostering accountability varies significantly between different types of standards. This paper identifies three factors related to the specific purpose of any given standard that explain this structural variation in design characteristics, namely, implementability, comparability and measurability.Practical implicationsNon-compliance limits the effectiveness and legitimacy of CSR standards. The systematic exploration of patterns and structural variation in design characteristics that promote accountability may provide valuable clues for the design of more effective CSR standards in the future.Social implicationsBetter understanding the role of design characteristics of CSR standards is critical to ensure they contribute to greater corporate accountability.Originality/valueThis study strives to expand the current understanding of the design characteristics of CSR standards beyond individual cases through a systematic exploration of accountability-related design characteristics across a larger sample.

Highlights

Firms affect billions of people across the world through their products, operations and value chains
The design characteristics contributing to this component refer to the degree to which the sustainability issues addressed by a standard are well specified and the outcomes related to these sustainability issues can be quantitatively measured
This study explores the accountability mechanisms embedded in the design of corporate social responsibility (CSR) standards as antecedents of compliance within firms (Auld and Gulbrandsen, 2010; Behnam and MacLean, 2011; May, 2007)

Summary

Introduction

Firms affect billions of people across the world through their products, operations and value chains. They have been recognized as a major driver of sustainable development (Martinuzzi and Schönherr, 2019; Schönherr et al, 2017; Lenssen and Blowfield, 2012; Dyllick and Muff, 2016). CSR standards have emerged as one of the most prevalent instruments for supporting firms in becoming more accountable for the social and environmental sustainability of their operations (Blankenbach, 2016; Christensen et al, 2019; Derkx and Glasbergen, 2014; Leipziger, 2017, 2003). There is evidence pointing towards the frequent failure of firms to implement CSR standards effectively (Michelon et al, 2016; Fransen and Kolk, 2007)

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