Decoupling from Moral Responsibility for CSR: Employees' Visionary Procrastination at a SME

Most studies of corporate social responsibility (CSR) have focused on the organisational level, while the individual level of analysis has been treated as a 'black box' when researching antecedents of CSR engagement or disengagement. This article offers insights into a small and medium-sized enterprise (SME) that is recognised as a pioneer in CSR. Although the extant literature suggests that the owner-manager is crucial in the implementation of CSR, this study reveals that employees drive CSR. The employees in the focal firm voluntarily joined forces based on their shared perception of moral responsibility for CSR and they developed strict targets to be achieved by 2030. Despite their strong ethical and moral perspective when enacting CSR, they disengaged from their moral responsibility for CSR in various contexts. This paper contributes to the theory of moral decoupling by uncovering a novel context of disengagement-'visionary procrastination'. Visionary procrastination is suggested to be a particularly relevant context of disengagement when individuals perceive moral responsibility for CSR. Moreover, by delivering insights into the antecedents of employee-initiated CSR on the organisational level, this study adds to the growing body of literature on the micro-foundations of CSR.