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Content in the Context of Welfare Configurations: A Comparative Institutional Analysis of Self-Reporting on Corporate Social Responsibility
University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Criminology, Social Work.ORCID iD: 0000-0002-7094-7297
2019 (English)In: Social Responsibility Journal, ISSN 1747-1117, E-ISSN 1758-857XArticle in journal (Refereed) Epub ahead of print
Abstract [en]

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) content in the context of four differing national institutional arrangements for welfare. An analysis is presented on howself-reported CSR differs in content across two western welfare states (the UK and Sweden) and two emerging economies in southern Africa (South Africa and Mauritius).

Design/methodology/approach – This paper is based on a qualitative content analysis of the CSR self-reporting of 40 companies. This involved 10 of the largest companies incorporated in four countries, namely, Sweden, the UK, South Africa and Mauritius. The content is categorised into communityinvolvement, socially responsible production and socially responsible employee relations. For each category, an analysis is provided of the reported issues (the question of what), the geographic focus of reported issues (the question of where) and ways of working with these issues (the question of how), aswell as the extent of reporting and level of reporting (the question of how much).

Findings – The study shows that companies place focus on aspects, issues and localities in ways that differ between countries and can be understood in relation to current institutional arrangements for welfare. The content of self-reported CSR can be both complementing and mirroring the welfarearrangements. Differences in self-reported CSR agendas are particularly evident between the two western welfare states on the one hand and the two emerging economies on the other, as these represent two distinct contexts in terms of welfare arrangements.

Originality/value – This paper contributes to research on the institutional embeddedness of CSR in three ways: first, by going beyond measures of country differences in terms of extent of CSR to consider differences in CSR content; second, by focusing on the social aspects of CSR and placingthese differences in relation to welfare configurations; and third, by contributing with empirical findings on how CSR content differs across national settings and across the established/emerging economy divide.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2019.
Keywords [en]
Institutions, Corporate social responsibility, Emerging economies, Embeddedness, Welfare, Institutional complementarity, Qualitative content analysis
National Category
Sociology (excluding Social Work, Social Psychology and Social Anthropology)
Research subject
Sociology
Identifiers
URN: urn:nbn:se:hig:diva-23197DOI: 10.1108/SRJ-07-2017-0121OAI: oai:DiVA.org:hig-23197DiVA, id: diva2:1061314
Note

The article was part of the PhD thesis as a submitted article. This post refers to the published article.

Available from: 2016-11-28 Created: 2017-01-02 Last updated: 2019-11-28Bibliographically approved
In thesis
1. Contextualising Constructions of Corporate Social Responsibility: Social Embeddedness in Discourse and Institutional Contexts
Open this publication in new window or tab >>Contextualising Constructions of Corporate Social Responsibility: Social Embeddedness in Discourse and Institutional Contexts
2016 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. Nonetheless, both are constructed and reproduced by companies in relation to context-specific social institutions, including norms and conventions shaping company engagement in social issues. Using a neo-institutionalist theoretical framework, the thesis examines constructions of social responsibility in discourse and within institutional contexts, across regions that are not often compared in the research terrain: two West European welfare states (Sweden and the UK) and two emerging African economies (South Africa and Mauritius). The purpose of the thesis is to add to the literature on CSR and SRI with a sociologically informed perspective that is comparative and connects institutional theory with social constructionism and a Foucauldian perspective on power. The thesis analyses how perceptions of CSR and SRI are constructed in relation to the social institutions that encase companies’ engagement with social issues, such as national level welfare configurations and the institution of financial investments. The main argument in this thesis is that CSR and SRI need to be seen as contextually constructed, in discourse and practice, in ways that draw the boundaries and set the conditions for company engagement with social issues.

The thesis comprises three articles. Article 1 is a content analysis of company self-reporting on CSR and the article examines how the content given to CSR relates to broader welfare configurations and as such differs in four national settings across the divide between emerging African economies and Western welfare states. Article 2 is a discourse analysis that examines interpretative repertoires occurring in company self-reporting across the same set of four countries. The interpretative repertoires are analysed as discursive practices where power intersects with the production of knowledge on CSR. Article 3 focuses on SRI and examines responsible investing as a form of institutional work that institutional investors engage in. Based on an interview study with institutional investors in Sweden, the article analyses institutional work as a process that has the effect of both institutional creation and maintenance and it connects these institutional processes to the construction of meaning on SRI. In its entirety the thesis contributes a sociological perspective on how prevailing understandings of corporate social responsibility come into being and are reproduced.

Place, publisher, year, edition, pages
Stockholm: Stockholm University, 2016. p. 37
Series
Stockholm Studies in Sociology. New series, ISSN 0491-0885 ; 64
Keywords
corporate social responsibility; CSR; institutional theory; Foucault; context; embeddedness; institutions; new institutionalism; institutional complementarity; discursive institutionalism; institutional work; responsible investment; SRI; social constructionism; discourse; power; qualitative content analysis; self-reporting; abductive approach; interpretative repertoires
National Category
Social Sciences Interdisciplinary
Identifiers
urn:nbn:se:hig:diva-23142 (URN)978-91-7649-630-5 (ISBN)978-91-7649-631-2 (ISBN)
Public defence
2017-01-20, William-Olssonsalen, Geovetenskapens hus, Svante Arrhenius väg 14, Stockholm, 10:00 (English)
Opponent
Supervisors
Available from: 2017-01-02 Created: 2016-12-22 Last updated: 2018-03-13Bibliographically approved

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