Exploring Practitioners’ Meaning of “Ethics,” “Compliance,” and “Corporate Social Responsibility” Practices: A Communities of Practice Perspective

Abstract

Companies seeking to effectively manage the ethical dimensions of their business have created formal and informal practices, including those with the labels “ethics and compliance” and “corporate social responsibility” (CSR). However, there is little research describing how practitioners who create and implement these practices understand their meaning and relationship. Leveraging a communities of practice theoretical perspective, this qualitative study proposes that these practices can be studied as artifacts of managerial learning. Thematic analysis of interviews with senior managers suggests that practices have diverse meaning, with only informal relationships between them in most cases. Theoretically, this research offers a new lens through which to view compliance and CSR practices as socially negotiated, contextual, and dynamic. Practically, it suggests that there may be new opportunities for learning if managers create practices through an intentional exploration of shared meaning.