Two Faced CSR: Why are Firms Socially Inconsistent? (WITHDRAWN)

Abstract

This conceptual paper addresses why firms behave inconsistently in Corporate Social Responsibility (CSR). Having acknowledged from the literature the existence of inconsistency of CSR, we therefore coin the term as “CSi” (corporate social inconsistency). By CSi we refer to the firms’ simultaneous adoption of CSR and corporate socially irresponsibility (CSiR). We propose an integrated multilevel framework and argue that CSi is the result of firms’ “willing to do” (firms’ CSR willingness), “able to do” (resources and capabilities) and “need to do” (institutional and stakeholder pressure). By drawing on behavioural ethics, resource based theory and institutional and stakeholder theory and integrating these theories with firms’ internal resources, capability, management values and ethics, we develop four propositions to explain why firms can become socially inconsistent. This paper will contribute to CSR literature by introducing the concept of CSi, identifying its dimensions and investigating the drivers that can lead to CSi. We will also derive practical implications for managers, investors and analysts from our CSi framework to enhance their understanding of a firm’s reliability and trustworthiness in socially responsible matters. Additionally, it will raise managers’ awareness to avoid ‘window-dressing’ in their firms’ engagement in CSR.