Causal maps and the performance measurement of CSR related intangibles: a case study

Abstract

This paper uses a longitudinal case study to investigate the possible use of causal maps in the process of performance management and measurement of corporate social responsibility’s (CSR) related intangibles. An inductive theory building methodology (Glaser and Srauss, 1967; Eisenhardt, 1989; Van de Ven, 1992) is adopted taking an open-ended fieldwork approach towards the research question. In choosing our case study, the pharmaceutical industry was targeted as notable for relevant CSR investment; within the sector, we chose a traditional industry leader, Novo Nordisk, because of its outstanding corporate social performance. The mapping process at Novo Nordisk produced a qualitative record of the company’s perceived competitive advantages, related to managing CSR related intangibles. This allowed the strategic direction to be developed as a network of statements about intentions, their importance and how they are to be implemented and measured was created.