Publication | Open Access
Corporate social irresponsibility: review and conceptual boundaries
142
Citations
32
References
2017
Year
AccountingManagementBusinessCorporate ResponsibilityCorporate Social IrresponsibilityLawCorporate Social ResponsibilityApplied Social PsychologyCorporate GovernanceStrategic ManagementCorporate SustainabilityBoolean SearchAcademic LiteratureSocial ResponsivenessCorporate Social PerformanceOrganizational BehaviorSocial AccountingSocial Responsibility
Purpose The purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour. Design/methodology/approach Through a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR. Findings The paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an impartial observer or a specific group of stakeholders, whether it is a firm strategy or a punctual action and which is the relationship between corporate social responsibility (CSR) and CSIR, continuity vs orthogonal relationship. Originality/value The paper provides and extensive and original review of a key construct, CSIR, and develops some insights about its antecedents and consequences. The authors try to provide light to the contradictory situation where a growing interest in CSR and the increase in voluntary commitments adopted by company leaders incorporating CSR into their strategies are, paradoxically, increasingly associated with CSIR.
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