ThecurrentissueofM&Mcanbefoundat:www.managementmarketing.ro

Correspondence:MirelaPopa

mirela.popa@econ.ubbcluj.ro

Corporatesocialresponsibilityversuscorporatesocialirresponsibility

MirelaPopa

BabeBolyaiUniversity,ClujNapoca,Romania

IrinaSalanBabeBolyaiUniversity,ClujNapoca,Romania

Abstract:Corporatesocialresponsibility(CSR)hasbeenanintensivelyresearchedtopicin the last decades.More andmore scientistsmanifested interest in this concept andelaborated variousdefinitions. Gradually, CSR evolved froma theoretical concept to acomplex managerial tool used to build a companys reputation and enlarge itscompetitiveadvantage.Itwassoonamusthaveformoreandmorecompanies.Althoughonlylargecorporationsuseditatfirst,todayCSRispartofthebusinessstrategyofmanysmallandmediumsizecompaniesalso.Themorepopularitbecame,themoreitgrewincomplexity and the idea of corporate social irresponsibility arose. Corporate socialirresponsibility (CSI) refers to the dark side, as it investigates the wrongful anddamaging business decisions that managers might take. In this article we provide aviewpointontheconceptualizationofthetwotopicsandthedistinctionbetweenthem.Through an evaluation of the academic literature,we provide an explanatory view ofcorporate social responsibility and corporate social irresponsibility emphasizing theirmost popular definitions, historical development and relevance for companies. Theopinionsexpressed inthearticlecanbeuseful forbothacademiaandmanagersaswegivesuggestionsonfindingwaystoreduceCSIandenhanceCSR. Keywords: corporate social responsibility, corporate social irresponsibility, organizationalsocialresponsibility.Pleasecitethisarticleasfollowing:Popa,M.andSalan,I.(2014),Corporatesocialresponsibilityversus corporate social iresponsibility,Management&Marketing. Challenges for theKnowledgeSociety,Vol.9,No.2,pp.137146.IntroductionCorporatesocialresponsibility(CSR)hasbeenaverypopulartopicinthelastdecades. There are a large number of definitions of this concept in theliterature and, consequently there is also too little consensus regarding thebest one. We consider that CSR best describes the many ways in whichcompanieschoosetomanagetheirbusinessandconducttheireffortstocreateapositiveanddesirableimpactonsocietyingeneral(SalanandPopa,2013).Inthispaperweinvestigateboththepositiveeffortsregardingcorporatesocialresponsibilityandalsothelessdesirableeffectsimpliedbythecorporatesocialirresponsibilitythatmayexistifmanagersdonotpayenoughattentiontotheconsequences of their daytodaydecisions. In the first part of thepaperwe

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

138

M&M presentthemostcommonlyuseddefinitionsofCSRandalsosomeimportantcontributionsinthehistoryanddevelopmentoftheconcept.Then,corporatesocial responsibility is compared to corporate social irresponsibility. Thearticlebuildsuponseveraltrendsinthehistoryoftheseconcepts.Furtheron,we particularize both concepts with examples from the business world.Consequently, we compare and contrast some practical examples with thepurpose of devising some suggestions to enhance the positive behavior ofmanagers. Our work is useful both to managers and academia as it can befurtherdevelopedandempiricallytested.Corporatesocialresponsibility:definitionsandbriefhistoryThere are studies that underline the fact that people have a more positiveimageofafirmthatsupportsacause,forinstance83%ofU.S.respondentsfeelthiswayinastudymadebyEllenetal.,(2000).Thesameteamstatesthat86%of their U.K. respondentswould bemore likely to purchase from a companyassociatedwith a cause (idem). This is one facet ofwhat today is called thesocialresponsibilityofbusinesses.Eveniftherehavebeenmanypapersonthistopic, there is no agreed definition of corporate social responsibility(Armstrong and Green, 2013, p. 1926). In a sophisticated analysis of CSRdefinitions Matten and Moon (2008) conclude that the lack of commondefinitionforthisconceptisexplainedbythefactthat:(1)CSRisanumbrellatermforahighnumberofrelatedconcepts,and(2)CSRnaturallyevolvedovertime as value in business changes. We consider that CSR is still worthinvestigatingasitisacomplexconceptthathasbeentheorizedinanumberoffields such as economics, management, business ethics, political theory,sociologyandevenlegalphilosophy(Richter,2011).

Some of the pioneers of this field, according to Cochran (2007), wereColumbia professor Adolf A. Berle andHarvard professorMerrick Doddwhodebated the nature of CSR in the Harvard Law Review in the early 1930s.WhereasBerlecontendedthatmanagerswereresponsibleonlyforthefirmsshareholders,Doddarguedthatmanagershadawiderrangeofresponsibilities(Cochran,2007,p.449). Otherauthorsargue thatHowardBowen (1953) isthe father of the CSR movement, and Archie B. Carrol (1979) might beconsideredhis sonbecause,more thananyother academic, hemadeCSRhislifeswork(MurphyandSchlegelmilch,2013).

Corporatesocialresponsibilityhashadmorethan60yearstoevolve froman ambiguous concept to a powerfulmanagement tool thatmanagers use togain certain advantages. Surprisingly, this term is a generous one thatencompasses various overlapping areas, such as corporate citizenship,stakeholdertheory,businessethics,andcorporatesustainability(FreemanandHasnaoui, 2011). Others assign even more terms to delimitate the clusterconcept of CSR, such as corporate environmental and social responsibility,corporate socialperformance,philanthropy, sustainabledevelopmentand thetriple bottom line (Windsor, 2013, p. 1939). Friedman (1970), on the otherhand, considers CSR as the extension of the firms efforts to maximize

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

139

Corporatesocial

shareholderswealthwhileconformingto thebasicrulesofsociety.ThemostfrequentlymentionedparadigmregardingCSR is theone connecting it to theidea of doing good, consequently researchers often define CSR as therequirement of corporations to make additional contributions to the wellbeingofsociety(CarrolandShabana,2010,p.85).

Today corporate social responsibility can be viewed as an organizationsattemptstoachieveabalancebetweentheeconomic,environmentalandsocialimperatives without foregoing the expectations of shareholders, and givesomething back to thewider community (Gossling and Vocht, 2007).Mainly,corporatesocialresponsibilitiesaretheorganizationsobligationtobestservesociety(Schermerhorn,2012).Actinginasociallyresponsiblemannerrequiresnot only respecting legal requirements, but also going beyond them throughvoluntaryinvestmentsinhumancapital,inenvironmentalmanagementandinrelationship with all stakeholders. There is a commonly accepted belief thatCSRincludesalltheresponsibilitiesbusinesseshavetosocietythatgobeyondshareholder wealth maximization (Font et al., 2012) which are, as Carroll(1979)wrote,legal,ethical,discretionaryand,addedlater,philanthropicones.

Even though CSR has proved over and over its longterm advantages forcompanies,therearestillcertainauthorsthatareagainstCSRpractices,namingthemharmfulbothattheleveloftheindividualandinrelationtotheeconomyas a whole (Henderson, 2009). Some reasons against CSR refer to: (1) costsincurred by investing in different social programs (which limit profitmaximization),(2)thelackofknowledgeorofskilledhumanresourcestobesthandleCSR,(3)lackofconsistentlegalregulationsconcerningsocialactions.

Moreover, CSR could be done strictly with the government help and theinvolvement of nonprofit organizations, but we disagree and consider it isimportant thatmore andmore companies engage inCSRactivities andadapttheir CSR strategy to the risk level the organization iswilling to take. In thissense,astrategicauditonthesocialinvestmentscanbeelaborated.EvenifCSRseen as a strategic tool was first available only to big corporations, it hasprovenitsutilityanditcanbeusedandappliedbyanycompanyregardlessofthe size or sector of activity (for example: state organizations or other nonprofit organizations). Under this condition the term organizational socialresponsibility(OSR)canbeused.

Last but not least, according to Gond and Moon (2011) corporate socialresponsibilityisusuallyassociatedto:(1)businessresponsibilityforsocietyassome companies decide to invest in CSR out of the wrong reasons such ascompensatingforanegativeoutcome;(2)businessresponsibilitytosocietyastheoverallorganizationalaccountabilityandstrongCSRpolicyaremeans forachievingcompetitiveadvantage;(3)responsiblebusinessconductreflectedinallareaofacompany;(4)themanagementofcorporationsocietyinterfaceasCSRismorethanawayofgivingbacktosociety.ThefirstideahintstowardsanirresponsibleuseofCSR,oneinwhichthedoinggoodisusedtocoversomedoingbad inotherareasor that firmsmaybe toldor forcedtotakeactionsthat seem socially responsible to some people, but are regarded as socially

aksystemHighlight

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

140

M&M irresponsible by others (Armstrong and Green, 2013). Consequently,we findthe need to elaborate on the matter of the way in which companies actirresponsibly.Corporatesocialirresponsibility:definitionandbriefhistoryThesimplestandmostrelevantwaytodescribetheconceptofcorporatesocialirresponsibilityistheoneusedbyHerzigandMoon(2013).TheylinkittoCSRsayingthatthisreferstothebusinessresponsestotheexpectationsofsociety,and according to them CSI is the failure of businesses to meet theseexpectations(HerzigandMoon,2013,p.1870).LangeandWashburn(2012)relate corporate social irresponsibility to concepts such as corporateculpability and undesirability. Irresponsibility, in its various forms such ascorruption, bribery, environmental degradation, and social injustice, is mostfrequently found in poorer regions, those with fewer social resources oreducational opportunities (SanchezRunde et al., 2013, p. 690). In trying todefine corporate social irresponsibility other authorspoint tomore complexinterlinks with responsibility. Devinney (2009) argues that althoughstakeholderstendtopenalizeunethicalbehavior,thisdoesnotmeantheywillreward the ethical ones. Other authors take matters a little bit further andexplainthefactthatthebenefitsofCSRcanalsomotivateorganizationstohidetheircontroversialCSIactivitiesbydivertingattentionof thestakeholders tolessimportantactivities(Perksetal.,2013,p.1882).Table1.SummaryofCSIresearch

Author, year Conceptualization of CSIArmstrong, 1977 A socially irresponsible act is a decision to accept an alternative that is

thought by the decision maker to be inferior to another alternative when the effects upon all parties are considered (p. 185).

Ferry, 1962 Irresponsibility is generally understood the antithesis of responsibility. Brammer and Pavelion, 2005; Lange and Washburn, 2012

CSI is understood in terms of what stakeholders consider to be socially irresponsible behavior.

Jones et al., 2009 CSI is about being reactive as opposed to proactive in addressing corporate issues and the ways and means by which they relate to wider society (p. 304).

Greenwood, 2007 Corporate irresponsibility occurs when the strategic management of stakeholders does not remain responsibly-neutral (p. 324).

Christensen and Murphy, 2004 Via Examples: tax avoidance.deMaCarty, 2009 Via examples: criminal fraud, price-fixing, bid rigging, bribery, and tax evasion. Fox, 1996 Via examples: unnecessary worker injuries, environmental degradation,

resource waste, and contribution to economic inequality. Frooman, 1997 Via examples: false advertising, environment pollution, hazardous products,

product recalls, safety violation, and price-fixing. Ireland, 2010 Via examples: corporate malfeasance, reckless risk taking, opportunistic

behavior, ruthless pursuit of shareholders value. Karme, 1981 Via examples: auto theft.Source:adaptedafterLinHiandMuller,2013,pp.19301931.

InTable1we illustrateda summaryofCSI researchover theyearsand it

becomesclearthatthemostfacilewaytounderstandwhatirresponsiblemeansisthroughtheuseofexamples.SoinordertodefineCSI,wecanagreeuponthefactthatthereisaconnectionoftheconcepttounethicalbehaviorandtofailing

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

141

Corporatesocial

expectations.Some frequentlyseenexamplesofCSI refer todiscrimination inthe work place, unfair treatment of employees, violation of human rights,providing falseor incompleteproduct information to customers, fraudof anykind, pricefixing strategies, cheating business partners, damaging theenvironment,andthelistcouldgoon.Someofthefamousbigcompaniesthatwere associatedwhich such violations and bad behavior are: Enron, ProcterandGamble,Unilever, Siemens, andwe can findmanymore ifwe search theweb.CSRversusCSIThe bad behavior encountered in the managerial practice has increased thefocus on CSR strategies seen as a solution to compensate for the harmdone.CSR was developed around 1950s and 1960s when the United States ofAmericawitnessedthebirthofthemodernactivistmovement(Cochran,2007).Alongwiththistherewasarisinginterestfortheenvironment,thesocialandthe consumermovement which dramatically shaped the business world andchanneled it towardCSRbyattractingunwantedmediaattention tounethicalbehavior.ForcorporationssuchastheAtlanticRichfield,CSRemergedinitiallyasareactiontothebiggestthreatthecompanywasfacedwith,alongwiththewhole oil industry, and it simply was a reaction to the crisis posed by thecontingencesoftheoilbusiness(Brown,2008).

InpracticeCSRandCSIareverymuchconnected. Ifweconsidertheearly1960sinUSA,weobservethebirthofCSRthatarose,atleastinitially,notasamodelexampleoforganizationalproactivity,butratherasreactions tocrises.Corporate social responsibility was triggered by the public opinion, thedecreasing favorable public perception of major corporations, among of awholerangeofothereconomically,socially,culturallyandpoliticallydominantinstitutions(idem).Outofnecessity,companiesbackinthosedaysfoundinCSRactivities away to compensate forwrongdoing, to react and save themselvesfromthethreatsofthetime.

Moreover, inpracticethingswerevieweda littlebitdifferentcomparedtothe advancements made by the theoretical researches. The assumption thatCSR programs were a managerial intention to do well is wrong. We cannotstress enough the fact that authors show that in practice the origin ofcorporate social responsibility programs was not broad and deep ethicalidealism,butareactiontoimmediateandprobablecrisis:notonlythethreattocorporateoperation,butthelongertermparalysis(Brown,2008,p.2).Somecompanies even say that CSR is their social license to operate, and we arereferringhere toLundinPetrolium,agiant fromSweden.The samecompanydeclares that they do not engage in CSR for windowdressing purposes andunderlinethelongtermbenefitsofsuchstrategy(Isakssonetal.,2014,p.64).

In this global market place companies must find ways to reduce andeliminateCSI,asit iseasierandeasierforwrongdoingstocometolightwiththe help of social media and the Internet. All in all, we can still encounterinstancesofcorporatesocial irresponsibilityinpractice,andtheexamplesare

aksystemHighlight

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

142

M&M tobefoundeverywhere,ineveryindustrysector.Forinstance,wecanmentionheretheBritishPetroleumexampleofthebigoilspillin2010thatgeneratedahuge loss forthecompanyandwhosetremendousconsequencesstillcost thecompanyenormoussumsofmoney.OrwecanconsiderthecaseofthefashioncompanyTommyHilfigerwhosenamewaswronglyassociatedwithchildlaborin sweatshops in Burma. Due to the involvement of a group of activists theapparelproducerssalesdroppedandsufferedfinancialconsequencesforbeingperceivedasanunethicalcompany(Isakssonetal.,2014,p.65).OntheotherhandwecaninvoketheexampleofPrimark(anIrishfashionretailer)ofgoodCSR, as they invest largeamountofmoney to theirCSRcampaignsanduseastrategicapproachtoverycarefullyselectinghighlyethicalproviders.Table2.CSIversusCSR

CSI view CSR viewEnvironmental degradation and pollution are inevitable and little precaution is taken.

Environmental degradation and pollution are not inevitable and should not be tolerated, and it is important to raise awareness and commit to action.

Employees are a resource to be exploited. Employees are a resource to be valued. Minimal community consultation and involvement.

Maximum community consultation and involvement.

Only basic, and sometimes reluctant, compliance with legislation pertaining to CSR.

Compliance with, as well as policy and practical actions that go beyond the minimum legislative requirements for CSR.

Ethical issues are on the periphery. Ethical issues are central to the organization. New technologies should be developed and introduced to the market.

New technologies should be developed, tested, evaluated and only introduced to market if they do not cause harm.

Treating suppliers and customers unfairly. Working fairly with suppliers and customers. Sustainability defined in terms of business survival.

Sustainability defined in terms of business, environment and community survival and mutual growth.

Profit is the sole purpose of the business and must be achieved at any cost.

Profit is one of many purposes of the business and should be achieved, but not at any cost.

Source:MurphyandSchlegelmilch,2013.In table 2, we present some corporate social irresponsible views and the

positivespintotheresponsibleapproach.Weconsiderthisapproachasbeinguseful as it is not enough to simply state a list of wrongdoings, it is alsoimportanttooffersolutionsonhowirresponsiblebehaviorcanbereduced.

It is a fact thatmore andmore companies behave irresponsibly. A recentstudydevelopedonRomaniansmallandmediumsizecompaniesshowedthatwhenitcametodefiningCSRmanagersreferredtoitasbeingagoodcitizenorasdoingtherightthing(SalanandPopa,2013).Also,thesamestudyshowedthat business managers were most concerned with surviving on the marketthan theywere onbuilding a strongCSRpolicy. CSRoccurswhen companiesaccept social responsibility and integrate it into their core business strategy(London,2012,p.221). In the lasttwodecades, inRomaniawecan identifyasmall number of organizations that knowhow andwant to undertake socialresponsibilities.Most companies understandwrongly the concept ofCSR andsticktosmallphilanthropicactivities,voluntaryprogramsandsmalldonations.Even if some Romanian companies invest in CSR from time to time the

aksystemHighlight

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

143

Corporatesocial

campaigns aremoreoftennot sufficiently elaborated to attract the real longtermbenefits. CSRmustnotbemistaken for strictlyphilanthropy, charity, ordonation. A socially responsible organization should follow all stakeholdersinterests, includingthosefortheenvironmentandsociety ingeneral.AnotherstudythatunderlinesCSRandCSIinthebusinessworldistheoneconductedin2011bythemembersoftheNationalAssociationofCorporateDirectorsontheprioritiesof theircompanies.Theresultsof theirsurveyshowedthe fact thatcorporate social responsibility ranked among the first priorities of the boardonlyfor1.5%oftherespondents(Crespin,2012).SuggestionsonhowtoreducecorporatesocialirresponsibilityOne important source of corporate social irresponsibility is managerialunethical behavior; consequently others copy the phenomenon as peoplesubmit to authority. In the decision making process managers must avoidethical lapses. These are the result of decision making that contradicts theindividuals beliefs and the companies policies. Ethical lapses aremost oftengeneratedbyincrediblepressurefromoutsidetheorganization,butalsofromtheinside.

One goodway to reduce unethical/bad behavior is to reduce the chancesthat managers will make irresponsible decisions by offering them tasksconsistentwithresponsiblebehavior(ArmstrongandGreen,2013).Onewaytodo that is to constantly remind them their obligations towards the fairtreatment of all stakeholders. Another instrument used to reduceirresponsibility is the companys Code of Ethics. But this has been arguedsometimes as not being themost effectivemethod. For instance, Jondle et al.(2014,p.30)arguethatcreatingformalcodesofethicsandconductingethicstrainings is necessary, but insufficient as ethical behavior is promoted andfacilitatedbyanethicalbusinessculture.Consequently,otherformalmeasurescan be taken: naming an ethical officer, creating an ethics committeeestablishing a guide to give clear directions in ethical decision making,encouraging and protecting whistle blowers, developing ethics and CSRtraining programs. Also, it is important to use social audits for periodicallymeasuringandreportingperformanceofdifferentareasofCSR.

Besidestheseinternalwaystoenhancepositiveconducttherearealsosomeexternalonestoo.OnemethodtoreduceCSIisforthepublicopiniontospreadtheinformationaboutthemisconductandtoseverelypenalizeanyCSIact.Wecan easily accomplish this through the use and access to Internet andconsequently to socialmedia sites and fast information sharing. For instancethereisasitethatannuallygivesawardsfortheworstbehaviorinbusiness.In 2014 they gave the Public Eye Awards for worst record in terms ofenvironmentalpollutionandhumanrightsviolationtoGazpromandGapbasedonvotesreceivedfromthereaders(ThePublicEyeAwards,2014).Otherwebpages, on the other hand,monitor the good acts andmakes a ranking of thecompanies with the best CSR reputation: CSR RepTrack100 by ReputationInstitute, The Ethisphere Institute, Covalence EthicalQuote, The Corporate

aksystemHighlight

aksystemHighlight

aksystemHighlight

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

144

M&M Responsibility Index,TheDowJonesSustainabilityGroupIndexetc.Thiskindofexposurecanmotivatecompaniestoskipthefirstrankandbepresentinthesecond one that is to avoid irresponsible behavior and invest in responsibleone.

Scientists have not been able to clearly prove the connection betweeninvesting in CSR and increased financial performance. Margolis and Walsh(2003) for example studied 127 papers published between 1972 and 2002tryingtoestablishhowmanyof themmanagedtoprovethatcorporatesocialresponsibility investments contribute to the companys performance. Theirconclusionwasthathalfofthepaperstheyexaminedfailedtoempiricallyshowsuchaconnectionand13paperswereemphasizingvariousstronglimitationsconcerningreliabilityandvalidity.Despiteallthesefacts,manycompaniesstillinvest in CSR for the longterm benefits and the competitive advantage thisgenerates.Forexample,accordingtotheSocialInvestmentForum(2006)therewere$2.29 trillion inassets sociallymanaged in2005 in theUnitedStatesofAmerica.Consequently,webelievetherearealwaysnewwaystobefoundandimplemented in order to reshape CSR investments and strategies in order toreduceCSIinpractice.Moreover,therearestudiesthatshowthatfirmsthatdomoreharmtendtodomoregood(Ellenetal.,2000).ConclusionsCorporate social responsibility is considered to coexist with corporate socialirresponsibilitythroughoutthebusinessworld,asmanagersdecisions/actionsaresometimesinvoluntarilyplacedbetweenthemoralandtheimmoral.Inanidealworldimmoralbehavior,harmfuldecisionsandunpleasantconsequenceswould not exist. We strongly believe that the iron law of responsibilitydescribedbyKeithisrelevantinthecontemporarybusinessenvironmentalso.The previously mentioned law explains that the social responsibility ofbusiness should be proportional to its power; the greater the power, thegreater the CSR involvement should be (Murphy and Schlegelmilch, 2013, p.1808). Unfortunately, it does not say anything regarding the level ofirresponsibilitythatsomemanagerscannotrefrainfrom.

Allinall,thisviewpointonCSRandCSIlacksempiricaltesting.Butweareconfident that, as our paper provides a theoretical framework, an empiricalresearchcanbeundertakenaroundit.Also,weidentifiedagapofknowledgeasCSR versusCSI practiceswerenot analyzed inRomanian companies and thiscouldrepresentagoodfurtherresearchdirection.

At the endof our paperwewould like to underline an idea expressed byWindsor (2013) saying that controlling irresponsibility in practice is moreimportantthanpromotingCSRandespeciallymanagersmustunderstandthis.We strongly agree with his statement as the effects of corporate socialirresponsibilitycansometimesbedevastating,andwecantakeintoaccounttheexample of British Petroleum oil split. Or, they can permanently affect andreshape the business environment, which is the wellknown and intensivelyfamouscaseoftheEnronfraudintheUnitedStates.Furthermore,whenasked

aksystemHighlight

aksystemHighlight

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

145

Corporatesocial

about engaging in CSR practices some companies state that they lack theresources to get involved inmore CSR campaigns, that iswhywe see fit formanagerstoengageinCSIactivitiesthatarelesscostlyandveryeffective.

Managers in the position to influence their teams must understand thatthey are the ones that inspire others through establishing in their field ofactivity a set of values, standards and clear, realistic and appealingexpectations. Consequently, it is fundamental that managers explain toeverybodythatassumingamoralbehaviorandCSRactivitiesisexpectedandrewarded.Inthiswaytheycanenhancetheeconomicandsocialperformance,andcreatefeelingsoftrust,fulfillmentandsatisfaction.

ReferencesArmstrong, J.S. and Green, K.C. (2013) Effects of corporate social responsibility and

irresponsibilitypolicies,JournalofBusinessResearch,Vol.66,pp.19221927.Brown, R.E. (2008) Sea change: Santa Barbara and the eruption of corporate social

responsibility,PublicRelationsReview,Vol.34,pp.18.Carroll, A.B. (1979) A three dimensional conceptual model of corporate social

performance,AcademyofManagementReview,Vol.4,pp.497505.Carroll, A.B. and Shabana, K.M. (2010) The business case for corporate social

responsibility:Areviewofconcepts,researchandpractice,International JournalofManagementReviews,Vol.12,pp.85105.

Cochran,P.L.(2007)Theevolutionofcorporatesocialresponsibility,BusinessHorizon,Vol.50,pp.449454.

Crespin,R.(2012)WhereCSRfitsontheboardagenda,NACDdirectorship,RetrievedMarch28th,2014,fromhttp://www.directorship.com/wherecsrfitsontheboardsagenda.

CSR RepTrack100 by Reputation Institute (n.d.), available at: www.reputationinstitute.com(accessedApril3rd,2014)

Devinney,T.M.(2009)Isthesociallyresponsiblecorporationamyth?Thegood,thebadand the ugly of corporate social responsibility, The Academy of ManagementReview,Vol.23,No.2,pp.4456.

Ellen,P.S.,Mohr,L.A. andWebb,D.J. (2000) Charitableprogramsand the retailer:Dotheymix?,Journalofretailing,Vol.76,pp.395406.

Font,X.,Walmsley,A.,Cogotti,S.,McCombes,L.andHausler,N.(2012)Corporatesocialresponsibility:Thedisclosureperformancegap,TourismManagement,Vol.33,pp.15441553.

Freeman,I.andHasnaoui,A.(2011)Themeaningofcorporatesocialresponsibility:Thevisionoffournations,JournalofBusinessEthics,Vol.100,pp.419443.

Friedman, M. (1970) Money and Income: Comment on Tobin, Quarterly Journal ofEconomics,Vol.84,pp.318327.

Gond, J.P. and Moon, J. (2011) Corporate social responsibility in retrospect andprospect. Exploring the life cycle of an essentially contested concept. In Gond,J.P.and Moon, J. (Eds.) Corporate social responsibility: Critical perspectives inbusinessandmanagementreprintedinICCRResearchPaperSeries.Nothingham:InternationalCenterforCorporateSocialResponsibility.

Gossling, T. and Vocht, C. (2007) Social role conceptions and CSR policy success,JournalofBusinessEthics,Vol.74,No.4,pp.363372.

Henderson,D. (2009) MisguidedCorporateVirtue: theCaseAgainstCSR,and theTrueRoleofBusinessToday,EconomicAffairs,Vol.29,No.4,pp.1115.

Vol.9No.2Summer,pp.137146,ISSN18420206|Management&Marketing.ChallengesfortheKnowledgeSociety

146

M&M Herzig, C. andMoon, J. (2013) Discourses on corporate social ir/responsibility in thefinacialsector,JournalofBusinessResearch,Vol.66,pp.18701880.Isaksson,L.,Kiessling,M.andHarvey,M. (2014) Corporatesocial responsibility:Why

bother?,OrganizationalDynamics,Vol.43,pp.6472.Jondle, D., Ardichvili, A. and Mitchell, J. (2014) Modeling Ethical Business Culture:

Development of the Ethical Business Culture Survey and Its Use to Validate theCEBCModelofEthicalBusinessCulture,JournalofBusinessEthics,Vol.119,No.1,pp.2943.

Jones, B., Bowd, R. and Tench, R. (2009) Corporate irresponsibility and corporateresponsibility: Competeing realities, Social Responsibility Journal, Vol. 5, No. 3,pp.300310.

Lange, D. andWashburn, N.T. (2012) Understanding attributions of corporate socialirresponsability,AcademyofManagementReview,Vol.29,No.4,pp.300326.

LinHi, N. and Muller, K. (2013) The CSR bottom line: Preventing corporate socialresponsibility,JournalofBusinessResearch,Vol.66,pp.19281936.

London, M. (2012) CSR partnership initiatives: Opportunities for innovation andgenerativelearning,OrganizationalDynamics,Vol.41,pp.220229.

Margolis, J.D. and Walsh, J.P. (2003) Misery loves companies: Rethinking socialinitiativesbybusiness,AdministrativeScienceQuarterly,Vol.48,pp.268305.

Matten,D.andMoon,J.(2008)ImplicitandExplicitCSR:Aconceptualframeworkforacomparativeunderstandingofcorporatesocialresponsibilityandmarketing:Anintegrative framework, Journal ofAcademy ofMarketing Science, Vol. 32, No. 1,pp.319.

Murphy, P.E. and Schlegelmilch, B.B. (2013) Corporate social responsibility andcorporatesocialirresponsibility:Introductiontoaspecialtopicsection,JournalofBusinessResearch,Vol.66,pp.18071813.

Perks, J.K., Farache, F., Shukla,P. andBerry,A. (2013) Communicating responsibilitypracticing irresponsibility in CSR advertisements, Journal of Business Research,Vol.66,pp.18811888.

Richter, U. (2011) Drivers of Change: A MultipleCase Study on the Process ofInstitutionalization of Corporate Responsibility Among Three MultinationalCompanies,JournalofBusinessEthics,Vol.102,No.2.

Salan,I.andPopa,M.(2013)TheCorporateSocialParadoxesinRomania,ManagerialChallenges of the Contemporary Society Conference Proceedings, ClujNapoca:Risoprint,Vol.6,pp.97101.

SanchezRunde, C.J., Nardon, L. and Steers, R.M. (2013) The Cultural Roots of EthicalConflictsinGlobalBusiness,JournalofBusinessEthics,Vol.116,No.4,pp.689701.

Schermerhorn,J.R.(2012)ExploringManagement,Ohio:JohnWileyandSons.SocialInvestmentForum(2006)2005repostonsociallyresponsible investingtrends in

theUnitedStates:10yearsreview,RetrievedJanuary4th,2014.ThePublicEyeAwards(2014)www.publiceye.ch.,RetrievedApril2nd,2014.Windsor, D. (2013) Corporate social responsibility and irresponsibility: A positive

theoryapproach,JournalofBusinessResearch,Vol.66,pp.19371944.