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Evaluation of the social and environmental performance of organisations : indicators of their forms of acculturation

Abstract : Organisations are continually operating in an environment with pressures from stakeholders at strategic and operational levels. Pressure includes topics that go beyond the activity of the organisation, including socially responsible practices. Corporate social responsibility (CSR) is a field of knowledge that has been long present in discussions either from industry or academic research. This study explores the gap between discourse sustained by organisations and their socially responsible actions and how their behaviour influences the development of a social responsibility culture in business. The study contributes to filling the gap identified in the literature that fails to analyse companies and their stakeholders as cultural entities, exerting influence on or being influenced by other cultural entities in a particular socio-cultural context of CSR. Acculturation theories can help observe and analyse these cultural entities' interactions, their demographic and economic context, as well as their discourse and practice. The research proposes a model of acculturation types of CSR adoption based on the observation of the alignment between CSR governance and actions. The study used core subjects of the ISO 26000 standard to serve as a basis to create a common vocabulary and terms disambiguation. Mixed-method research was conducted, combining quantitative and qualitative analysis. A quantitative method was chosen as a first step to identify patterns of their CSR practices. A qualitative approach was then employed to enhance the reliability and validity of the conclusions drawn from the quantitative analysis. This research's outcomes add value to existing knowledge by adopting a novel approach to improve the understanding of CSR adoption by organisations by identifying different acculturation types and their common behaviour.
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Submitted on : Wednesday, January 19, 2022 - 2:43:28 PM
Last modification on : Thursday, January 20, 2022 - 3:40:04 AM
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Ana Maria Kriwouruska-Fuckner. Evaluation of the social and environmental performance of organisations : indicators of their forms of acculturation. Economics and Finance. Université de Technologie de Compiègne, 2021. English. ⟨NNT : 2021COMP2609⟩. ⟨tel-03534509⟩

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