In a time when corporate governance seems to be rooted in detailed control systems, where codes of conduct are perceived to give meaning to daily activities and where a global organization parallels a unified actor, it might seem odd to approach CSR from a sensemaking perspective. Still, we believe that much can be learned from such an approach. Research has proven over and over again that a one-sided structure-based approach of stimulating responsible behaviour is missing its goal. Our understanding of CSR can gain considerably from a sensemaking perspective, because it attracts attention to some dubious assumptions behind CSR that are too often taken for granted. For example, it is often stated that CSR is based on shared values, without questioning by whom these values are shared or how a shared meaning of values originates in an organization. Approaching CSR from a sensemaking perspective models CSR as an evolutionary process where many different agents act and react upon each other (Weick 1995). In other words, sensemaking is about how people construct their own reality. Poole & McPhee (1983: 195) refer to this as a duality between people and organizations: ‘People create, maintain, and control organizations, yet organizations attain a life of their own and often overshadow, constrain and manipulate their members . . . The explanation of this complex relationship is one of the great goals of organizational studies and also one of its greatest problems’. This special issue aims to present some insights into this problematic relationship as far as it relates to the concept of CSR. Approaching CSR from a sensemaking perspective means focusing on the dynamic and social processes underlying the development of CSR in organizations. It also means focusing on people’s motivations for acting in a responsible or irresponsible way (Fisscher et al. 2003). This kind of research is generally more qualitative in character, and based on ‘why’ and ‘how’ questions rather than on ‘what’ questions. To give some examples of the application of the Respectively: Assistant Professor, Faculty of Business, Public Administration and Technology, University of Twente, Enschede, The Netherlands; and Professor of Business Ethics, Nyenrode Business University, Breukelen, The Netherlands.