The credibility of corporate CSR claims: a taxonomy based on ISO 26000 and a research agenda

Abstract

Today, many companies are eager to claim their commitment to corporate social responsibility (CSR). Such claims may positively influence public perception, increase market share, improve stakeholder relations and protect corporate reputation. Not being able to substantiate these claims in a credible way may involve risks with regard to reputation and trustworthiness and may result in scepticism and a lack of credibility. Although the topic of credibility becomes increasingly important in order to both substantiate and assess CSR claims, it has so far attracted relatively little scholarly attention. The use of CSR-related management standards, several of which are based on quality management frameworks, can contribute to enhancing the credibility of corporate CSR claims. This article focuses on potential ways of enhancing the credibility of CSR claims by exploring what strategies are available for organisations, based on the most recent global initiative in CSR standardisation, ISO 26000. ISO 26000 can be viewed as an approach to CSR that is rooted in a quality management framework. While CSR standards themselves may contribute to enhancing CSR credibility, ISO 26000 contains several other suggestions for this purpose as well. The article explains the key contents and tenets of ISO 26000 and develops a taxonomy of, and elaborates on, several credibility-enhancing strategies that can be used by organisations. It concludes with several suggestions for further researching CSR credibility strategies on the interface of CSR and quality management.