I argue that a governance perspective on corporate social responsibility (CSR) makes it possible to explain why the concept will always be under-defined, is normative and thus political by nature, and is and should be difficult to measure. The perspective also makes it possible to understand the interaction between corporate values and stakeholders values.In processes of dialogue within governance systems and governance structures, changing insights into the principles of CSR can lead to regulation or its adjustment. Power is important in these dialogues. Principles are at least partly shaped within governance systems and governance structures, and they influence the outcomes of corporate policies. Changes within the regulatory framework could also lead to changes in the principles of CSR.Value attunement processes could lead to regulation, which again influences the governance structures and thus the power of stakeholders within the dialogue. The theoretical model provided helps to analyze why CSR is different in companies, cultures and academic traditions.
This study investigates customers’ perceptions of the notion of corporate social responsibility (CSR) and how such perceptions influence their consumption behavioural intentions and outcomes in the hospitality industry in Bethlehem, Palestine. The research study adopted a qualitative methodology using semi-structured interviews with fifteen tourists who stayed in Bethlehem hotels. This study reveals that customers view the different dimensions of CSR in their right and stand-alone constructs. Paradoxically, our study suggests that customer’s willingness to pay and loyalty were not influenced by understanding such a distinction as responsibilities. This study further reveals that the interaction between customers’ perceptions of CSR and contextual and situational factors such as trust, transparency and service quality can determine customer behavioural responses to the hotels’ CSR orientation. The study offers recommendations on practical measures that can be undertaken to influence and enhance customers’ responses to hotels’ CSR agenda. The paper finally ends by identifying the study’s limitations and avenues for further research.
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Many global challenges cannot be addressed by one single actor alone. Achieving sustainability requires governance by state and non-state market actors to jointly realise public values and corporate goals. As a form of public-private governance, voluntary standards involving governments, non-governmental organisations and companies have gained much traction in recent years and have been in the limelight of public authorities and policymakers. From a firm perspective, sustainability standards can be a way to demonstrate that they engage in corporate social responsibility (CSR) in a credible way. To capitalise on their CSR activities, firms need to ensure their stakeholders are able to recognise and assess their CSR quality. However, because the relative observability of CSR is low and since CSR is a contested concept, information asymmetries in firm-stakeholder relationships arise. Adopting CSR standards and using these as signalling devices is a strategy for firms to reduce these information asymmetries, by revealing their true CSR quality. Against this background, this article investigates the voluntary ISO 26000 standard for social responsibility as a form of public-private governance and contends that, despite its objectives, this standard suffers from severe signalling problems. Applying signalling theory to the ISO 26000 standard, this article takes a critical stance towards this standard and argues that firms adhering to this standard may actually emit signals that compromise rather than enhance stakeholders' ability to identify and interpret firms' underlying CSR quality. Consequently, the article discusses the findings in the context of public-private governance, suggests a specification of signalling theory and identifies avenues for future research.