Factors influencing the attitude towards corporate social responsibility: some empirical evidence from Italy

Abstract

PurposeThe purpose of this paper is to illustrate the results of research work aimed at investigating the approaches to corporate social responsibility (CSR) by Italian companies, and at analysing the emerging analogies and differences in the light of some explanatory contingent variables.Design/methodology/approachCase study methodology was used for the empirical analysis, due to the objectives and the exploratory nature of the research. The results of the empirical analysis were then used to build an explanatory model of the correlationships between contingent (exogenous) variables and endogenous parameters (i.e. CSR approaches descriptive variables).FindingsThe results of the empirical analysis show that there are some industry‐specific aspects, which seem to influence the choices of top management of the interviewed companies. Other relevant context factors seems to be the size and the degree of internationalisation of a company, as well as factors linked to a predominant value system (named “corporate DNA”) and the level of integration between CSR strategy with the overall competitive strategy.Research limitations/implicationsOwing to the research methodology used for the empirical analysis, and the relatively low number of case studies, results cannot be generalised. This was the first stage of a larger research project. Next steps will include both more extensive empirical analysis to test the relevance of the most important correlationships that have been identified, as well as more thorough analysis on industry‐specific issues (through case studies).Practical implicationsThe paper is useful both for scholars/academics dealing with CSR, and for managers of companies that operate in the analysed industries.Originality/valueThe paper makes a contribution to the understanding of the different behaviour of companies with regard to CSR issues. In particular, it focuses on Italian companies, and tries to make a first systematisation of the empirical findings according to a contingent approach. It provides also an interesting basis for a cross‐country analysis.