“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility
Abstract
We address the question of how and why corporate social responsibility (CSR) differs among countries and how and why it changes. Applying two schools of thought in institutional theory, we conceptualize, first, the differences between CSR in the United States and Europe and, second, the recent rise of CSR in Europe. We also delineate the potential of our framework for application to other parts of the global economy.
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Organisations take up positions on sustainability due to normative or other external pressures.
“On this view, organisations take up positions on sustainability due to normative or other external pressures (Matten & Moon 2008; Yang & Rivers 2009 )”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Matten & Moon 2008
Institutional theory allows for a better understanding of the 'diversity and dynamics' of CSR.
“As Brammer et al. (2012: 7) argue, institutional theory allows for a better understanding of the 'diversity and dynamics' of CSR, a point supported by a number of scholars (eg Campbell, 2007; Matten & Moon, 2008).”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Matten & Moon, 2008
Institutional theory has been applied to explain explicit and implicit CSR, ecologically sustainable organisations, and environmentally legitimate firms.
“Institutional theory (DiMaggio & Powell 1983) has been applied to explain explicit and implicit CSR (Campbell 2007; Matten & Moon 2008), ecologically sustainable organisations (Jennings & Zandbergen 1995) and environmentally legitimate firms (Bansal & Clelland 2004).”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Matten & Moon 2008
Matten and Moon (2008) cite mimetic processes, including membership of business alliances such as the United Nations Global Compact and Dow Jones Sustainability Index, which seek to institutionalize practices across member organisations and alliances with government networks to foster sustainable business practices.
“Matten and Moon (2008) cite mimetic processes, including membership of business alliances such as the United Nations Global Compact and Dow Jones Sustainability Index, which seek to institutionalize practices across member organisations and alliances with government networks to foster sustainable business practices.”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Matten and Moon 2008
Matten & Moon (2008) claim compliance with environmental standards, including ISO 14000 and EMAS, applied through the supply chain imposes coercive isomorphism on a range of organisations.
“(Matten & Moon 2008) claim compliance with environmental standards, including ISO 14000 and Eco-Management and Audit Scheme (EMAS), applied through the supply chain imposes coercive isomorphism on a range of organisations.”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Matten & Moon 2008
Increased self regulation and voluntary initiatives, instruments and reporting frameworks such as the Global Reporting Initiative (GRI) have contributed to homogeneity in organisational forms.
“Increased self regulation and voluntary initiatives, instruments and reporting frameworks such as the Global Reporting Initiative (GRI) have contributed to homogeneity in organisational forms (Matten & Moon 2008).”
From Conceptualising the adoption of sustainable procurement: an institutional theory perspective (2014) · cites this paper as Matten & Moon 2008
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“CSR is therefore differentiated from business fulfillment of core profit-making responsibility and from the social responsibilities of government (Friedman, 1970).”
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- Authors
- Matten, D., & Moon, J.
- Affiliations
- York University (CA)
- University of Nottingham (GB)
- Venue
- Academy of Management Review
- Publisher
- Academy of Management
- Published
- 2008-04
- Volume
- 33
- Issue
- 2
- Pages
- 404-424
- ISSN
- 0363-7425 (ISSN-L)
- 1930-3807
- OpenAlex
- W2125530884
- Cited by
- 4,567
- References
- 2
- Citations by year
- 2026: 240 · 2025: 248 · 2024: 263 · 2023: 283 · 2022: 309 · 2021: 310 · 2020: 347 · 2019: 336 · 2018: 331 · 2017: 282 · 2016: 285 · 2015: 277 · 2014: 258 · 2013: 242 · 2012: 173
- FWCI
- 376.45
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Academy of Management Review (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Social Responsibility and Sustainability
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Keywords
- corporate social responsibility, institutional theory, United States–Europe comparison, conceptual framework
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