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Walking and Talking Corporate Social Responsibility: Implications of Firm Size and Organizational Cost

Open access
Wickert, Christopher, Scherer, Andreas Georg, Spence, Laura J.·2016·Journal of Management Studies

Abstract

In this paper we address two interrelated research gaps in the Corporate Social Responsibility (CSR) literature. The first results from a lack of understanding of different patterns of CSR engagement with respect to CSR talk (impression management and the creation of symbolic images and documentation) and CSR walk (substantive implementation of CSR policies, structures and procedures). Related to this, the second gap concerns limited knowledge about the influence of firm size on CSR engagement. We develop a conceptual model that explains differences in CSR talk versus walk based on organizational cost and firm size. This allows us to theorize the antecedents of what we call the large firm implementation gap (large firms tend to focus on communicating CSR symbolically but do less to implement it into their core structures and procedures) and vice versa the small firm communication gap (less active communication and more emphasis on implementation). Our model expands a new theoretical understanding of CSR engagement based on as yet underemphasized firm‐level antecedents of CSR, and opens up several new avenues for future, and in particular comparative, research.

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Metadata

Authors
Wickert, C., Scherer, A. G., & Spence, L. J.
Venue
Journal of Management Studies
Publisher
Wiley
Published
2016-04-26
Volume
53
Issue
7
Pages
1169-1196
ISSN
  • 0022-2380 (ISSN-L)
  • 1467-6486
OpenAlex
W2302221396
Cited by
434
References
13
FWCI
56.04
Type
journal article
Language
en
Open access
green
Funders
Swiss National Science Foundation

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CoChat. (2026). Citation check: Walking and Talking Corporate Social Responsibility: Implications of Firm Size and Organizational Cost. https://app.cochat.ai/papers/10.1111/joms.12209
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Wickert, C., Scherer, A. G., & Spence, L. J. (2016). Walking and Talking Corporate Social Responsibility: Implications of Firm Size and Organizational Cost. Journal of Management Studies. https://doi.org/10.1111/joms.12209

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