Clicca qui per scaricare

La corporate social responsibility tra isomorfismo e decoupling. Un’analisi empirica su un campione di imprese quotate in Borsa
Titolo Rivista: ESPERIENZE D'IMPRESA 
Autori/Curatori: Claudio Nigro, Miriam Petracca 
Anno di pubblicazione:  2015 Fascicolo: Lingua: Italiano 
Numero pagine:  21 P. 115-135 Dimensione file:  363 KB
DOI:  10.3280/EI2015-001006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


Il presente lavoro ha lo scopo di analizzare la presenza di condotte isomorfe e di processi di decoupling in un campione di imprese quotate sul mercato borsistico italiano. Esso si sviluppa a partire dall’evoluzione del concetto di CSR e dal ruolo della comunicazione, all’interno della quale gli elementi costitutivi della CSR possono essere ricondotti ad un insieme di topic nell’agenda strategica d’impresa. Il lavoro procede con un tentativo di rilettura del fenomeno attraverso la cornice teorica del neo-istituzionalismo, con lo scopo, che ci auguriamo, di enucleare nuovi costrutti cognitivi che arricchiscano la discussione sul tema fornendo nuovi spunti alla riflessione. Il lavoro si chiude con una ricerca empirica, volta ad indagare la presenza di condotte isomorfiche e processi di decoupling finalizzati, in maniera prevalente, ancorché esclusiva, a generare legittimità sociale prima che migliori performance d’impresa.


Keywords: Corporate Social Responsibility, Corporate Social Disclosure, isomorfismo, decoupling, legittimità

  1. Adams C.A., Frost G.R. (2006). Accessibility and functionality of the corporate web site: implications for sustainability reporting. Business Strategy and the Environment, 15, 4: 275-87.
  2. Adams C.A., Hill W.Y., Roberts C.B. (1998). Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour?”. British Accounting Review, 30: 1-21.
  3. Ashworth R., Boyne G., Delbridge R. (2007). Escape from the iron cage? Organizational change and isomorphic pressures in the Public Sector. Journal of Public Administration Research & Theory, 19, 1: 165-187.
  4. Banerjee S.B. (2008). Corporate social responsibility: the good, the bad and the ugly. Critical Sociology, 34, 1: 51-79.
  5. Barnett M.L. (2007). Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsibility. Academy of Management Review, 32, 3: 794-816.
  6. Barney J.B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17, 1: 99-120.
  7. Bowen H.R. (1953). Social responsibilities of the businessman. New York: Harper & Row.
  8. Boxenbaum E., Jonsson S. (2008). Isomorphism, diffusion and decoupling. In Greenwood R., Oliver C., Sahlin K., Suddaby R. (Eds). The Sage Handbook of Organizational Institutionalism. London: Sage, 78-98.
  9. Brammer S., Pavelin S. (2004). Voluntary social disclosures by large UK companies. Business Ethics: A European Review, 13, 2-3: 86-99.
  10. Branco M.C., Rodrigues, L.L. (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal Of Business Ethics, 83: 685-701. Carpenter V.L., Feroz E.H. (2001). Institutional theory and accounting rule choice: an analysis of four US state governments’ decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, 26: 565-596.
  11. Carroll A.B. (1979). A Three-Dimensional Conceptual Model of Corporate Social Performance. Academy of Management Review.
  12. Carroll A.B. (1991). The pyramid of corporate social responsibility. Business Horizons, 34.
  13. Cetindamar D., Husoy K. (2007). Corporate social responsibility practices and environmentally responsible behavior: The case of the United Nations global compact. Journal of Business Ethics, 76, 2: 163-176.
  14. Christensen L.T., Langer R. (2009). Public relations and the strategic use of transparency: consistency, hypocrisy and corporate change. In Heath R.L., Toth E., Waymer D. (Eds). Rhetorical and Critical Approaches to Public Relations II, Routledge: Hillsdale, 129-53.
  15. Christmann P., Taylor G. (2006). Firm self-regulation through international certifiable standards: Determinants of symbolic versus substantive implementation. Journal of International Business Studies, 37: 863- 878.
  16. Clarke J., Gibson-Sweet M. (1999). The use of corporate social disclosures in the management of reputation and legitimacy: a cross sectoral analysis of UK Top 100 Companies. Business Ethics: A European Review, 8, 1: 5-13.
  17. Commissione Europea (2001). Libro Verde. Promuovere un quadro europeo per la responsabilità sociale delle imprese, Bruxelles, COM(2001) 366 def.
  18. Czarniawska-Joerges B. (1989), “The wonderland of public administration reforms”, Organization Studies, 10, 531–48.
  19. Dahlsrud A. (2006). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15, 1: 1-13.
  20. Davis K. (1960). Can business afford to ignore social responsibilities?. California Management Review, 3: 71.
  21. Davis K. (1973). The case for and against business assumption of social responsibilities. Academy of Management Jornal, 16.
  22. Delmas M.A., Burbano V.C. (2011). The Drivers of Greenwashing. Forth coming California Managemente Review. UCLA.
  23. DiMaggio P.J., Powell W.W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48: 147-160.
  24. Donaldson T. (1982). Corporations and morality. Prentice-Hall.
  25. Donaldson T., Preston L.E. (1995). The stakeholder theory of the corporation: Concepts, evidence and implications. Academy of Management Review, 20, 1: 65-91.
  26. Dowling J., Pfeffer J. (1975). Organizational legitimacy: social value and organizational behavior. Pacific Sociological review, 18: 122-136.
  27. Eells R., Walton C. (1974). Conceptual foundations of business. Burr Ridge, IL: Irwin.
  28. Fombrun C.J., Gardberg N., Sever J. (2000). The reputation quotient: a multistakeholder measure of corporate reputation. Journal of Brand Management, 7, 4.
  29. Frederick W.C. (1960). The growing concern over business responsibility. California Management Review, 2: 54-61.
  30. Friedman M., (1962). Capitalism and freedom. Chicago: University of Chicago Press.
  31. Gilbert D.U., Rasche A. (2007). Discourse ethics and social accountability – The ethics of SA 8000. Business Ethics Quarterly, 17: 187-216.
  32. Gilbert D.U., Rasche A., Waddock S. (2011). Accountability in a Global Economy: The Emergence of International Accountability Standards. Business Ethics Quarterly, 21, 1: 23-44. Gray R., Owen D., Maunders K. (1987). Corporate Social Reporting. Englewood Cliffs, NJ: Prentice-Hall.
  33. Gray S.J., Vint H. (1995). The Impact of Culture on Accounting Disclosures: Some International Evidence. Asia-Pacific Journal of Accounting, 2: 33-43.
  34. Greenwash. Concise Oxford English Dictionary, Judy Pearsall ed., 10th ed. 2003.
  35. Griffin J.J., Weber J. (2006). Industry Social Analysis. Examining the Beer Industry. Business Society, 45, 4: 413-440.
  36. Hackston D., Milne M.J. (1996). Some Determinants of Social and Environmental Disclosures in New Zealand Companies. Accounting, Auditing & Accountability Journal, 9, 1: 77-108.
  37. Heald M. (1970). The social responsibilities of business: Company and community, 1900-1960. New Brunswick: Transaction Books.
  38. Hooghiemstra R. (2000). Corporate Communication and Impression Management. New Perspectives Why Companies Engage in Corporate Social Reporting. Journal of Business Ethics, 27: 55-68.
  39. Hopkins M. (1998). The planetary bargain: Corporate Social Responsibility comes of age. London: Macmillan.
  40. Hopkins M. (2003). The Planetary Bargain – CSR Matters. London: Earthscan.
  41. Hussain M.M., Hoque Z. (2002). Understanding non-financial performance measurement practices in Japanese banks: A new institutional sociology perspective. Accounting, Auditing & Accountability Journal, 15, 2.
  42. Iraldo F., Testa F., Melis M., Frey M. (2011). A literature review on the links between environmental regulation and competitiveness. Environmental Policy And Governance, 21, 1: 210-222.
  43. Jamali D. (2010). MNCs and international accountability standards through an institutional lens: Evidence of symbolic conformity or decoupling. Journal of Business Ethics, 95: 617-40.
  44. Jonson C., Dowd T.J., Ridgeway C. (2006). Legitimacy as a Social Process. Annual Review of Sociology, 32, 3-78
  45. Laufer W.S. (2003). Social accountability and corporate greenwashing. Journal of Business Ethics, 43, 3: 253-61.
  46. Lippman S., Rumelt R. (1982). Uncertain imitability: An analysis of interfirm differences in efficiency under competition. Bell Journal of Economics, 13: 418-438.
  47. Long B., Driscoll, C. (2008). Codes of ethics and the pursuit of organizational legitimacy: Theoretical and empirical contributions. Journal of Business Ethics, 77: 173-189. MacLean T. (2003). How structural decoupling facilitates organizational misconduct. Academy of Management 2003. Annual Meeting Proceedings, G1-G6.
  48. March J.G., Olsen J.P. (1976). Ambiguity and Choice in Organizations. Bergen, Norway: Universitetsforlaget.
  49. Mastroberardino P., Calabrese G., Cortese F. (2011). Costrutti, miti e strategie nella comunicazione d’impresa. Sinergie, 82: 17-34.
  50. Mastroberardino P., Nigro C., Calabrese G., Petracca M. (2013a). Il processo innovativo nella prospettiva situazionista. In Atti della XXV edizione del Convegno annuale Sinergie dal titolo “L’innovazione per la competitività dell’impresa”, Sinergie Referred Electronic Conference Proceeding.
  51. Mastroberardino P., Iannuzzi E., Cortese F., Morriello D. (2013b). Processi isomorfici, innovazione e cambiamento. In Atti della XXV edizione del Convegno annuale Sinergie dal titolo “L’innovazione per la competitività dell’impresa”. Sinergie Referred Electronic Conference Proceeding. McWilliams A., Siegel D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26, 1: 117-27.
  52. Meyer J.W., Rowan B. (1977). Institutionalized Organization: Formal Structures as Myth and Cerimony. American Journal of Sociolog, 83: 41-62.
  53. Meyer J.W., Rowan B. (2000). Le organizzazioni istituzionalizzate. La struttura formale come mito e cerimonia. In Powell W.W., DiMaggio P.J., Il neoistituzionalismo nell’analisi organizzativa. Torino: Edizioni di comunita.
  54. Misani N. (2010). “The convergence of corporate social responsibility practices”, MPRA Paper No. 25505, posted 2. October 2010 21:34 UTC.
  55. Nelson R., Winter S. (1982). An Evolutionary Theory of Economic Change. Cambridge, MA: Harvard University Press.
  56. Nigro C., Iannuzzi E., Carolillo G. (2011). Comunicazione e strutturazione di un quadro istituzionale. Riflessioni sulla recente crisi del sistema finanziario. Sinergie, 89.
  57. Nigro C., Mafrolla E., Petracca M. (2012). Tax avoidance and CSR. An empirical investigation on Italian listed firms. Second Workshop on Current Research in Taxation, organizzato dall’European Institute for AdvancedStudies in Management (EIASM), Muensten Germany.
  58. Nigro C., Iannuzzi E., Cortese F., Petracca M. (2013). Isomorphism and decoupling in the dynamics of governance of Italian University. Conference Proceeding of 16th Toulon-Verona Conference “Excellence in Services“. University of Ljubljana, Slovenia, 29-30 August 201.
  59. Nigro C., Iannuzzi E., Cortese F., Petracca M. (2015a). The relationship between corporate social responsibility and financial performance. An empirical analysis on a sample of italian listed firms firms. Proceeding of 8th Annual Conference of the EuroMed Academy of Business, 1456-1469.
  60. Nigro C., Iannuzzi E., Petracca M (2015b). “Cultural management” between isomorphism and decoupling. Proceedings of 10th International Forum on Knowledge Asset
  61. Dynamics (IFKAD) 2014 in Culture, Innovation and Entrepreneurship: connecting the knowledge dots, 1837-1848.
  62. Nigro C., Iannuzzi E., Petracca M (2015c). Isomorfismo e decoupling nelle dinamiche di governance dei musei statali italiani. Referred Electronic Conference Proceeding del XXVII Convegno annuale di Sinergie, 945-964.
  63. Oliver C. (1991). Strategic responses to institutional processes. Academy of Management Review, 16: 145-179.
  64. Penrose E.T. (1959). The Theory of the Growth of the Firm. Oxford, UK: Oxford University Press.
  65. Peteraf M.A. (1993). The cornerstones of competitive advantage: A resource-based view. Strategic Management Journal, 14: 179-192.
  66. Pfeffer J. (1981)- Power in organizations. Boston: Pitman.
  67. Quevedo-Puente E.D., Fuente-Sabate J.M.D.L., Delgado-Garcia J.B. (2007). Corporate social performance and corporate reputation: Two interwoven perspectives. Corporate Reputation Review, 10, 1: 60-72.
  68. Rumelt R.P. (1984). Toward a strategic theory of the firm. In R. Lamb (ed.), Competitive Strategic Management. Englewood Cliffs, NJ: Prentice Hall, 55-570.
  69. Rumelt R.P. (1987). Theory, strategy, and entre- preneurship. In D. Teece (ed.). The Competitive Challenge. Cambridge, MA: Ballinger, 137-158.
  70. Suchman M.C. (1995). Managing legitimacy: Strategic and institutional approaches.
  71. Academy of Management Review, 20: 571-611. Teece D.J. (1980). Economies of scope and the scope of the enterprise. Journal of Economic Behavior and Organization, 1: 223-247.
  72. Teece D.J. (1982), Toward an economic theory of the multiproduct firm. Journal of Economic Behavior and Organization, 3: 39-63.
  73. Teerlak A. (2007). Order without law? The role of certified management standards in
  74. shaping socially desired firm behaviors. Academy of Management Review, 32, 3: 968-985.
  75. Tsamenyi M., Cullen J., Gonza 􀀀 lez J.M.G. (2006). Changes in Accounting and Financial Information System in a Spanish Electrical Company: A New Institutional Theory Analysis. Management Accounting Research.
  76. Van Tulder R., Buck B. (2006). Resisting Adverse Selection. In International Codes and Reporting Guidelines – the example of GRI.
  77. Vecchiato G. (2012). Il rischio greenwashing. In Crivellaro M., Vecchiato G., Scalco F., Sostenibilità e rischio greenwashing. Libreria Universitaria.
  78. Walton C.C. (1967). Corporate social responsibilities. Belmont, CA: Wadsworth.
  79. Weaver G.R., Trevino L.K, Cochran P.L. (1999). Integrated and Decoupled Corporate Social Performance: Management Commitments, External Pressures, and Corporate Ethics Practices. Academy of Management Journal, 42, 5: 539-552.
  80. Weber M. (1978). Economy and society. University of California Press.
  81. Wernerfelt B. (1984). A resource-based view of the firm. Strategic Management Journal, 5, 2: 171-180.
  82. Woodward-Clyde (1999). Key Opportunities and Risks to New Zealand’s Export Trade from Green Market Signals, final paper, Sustainable Management Fund Project 6117, New Zealand Trade and Development Board, Auckland.
  83. Zucker L.G. (1987). Institutional theories of organization. Annual Review of Sociology, 13: 44344.

Claudio Nigro, Miriam Petracca, in "ESPERIENZE D'IMPRESA" 1/2015, pp. 115-135, DOI:10.3280/EI2015-001006

   

FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche