期刊
CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW
卷 17, 期 5, 页码 573-593出版社
WILEY
DOI: 10.1111/j.1467-8683.2009.00738.x
关键词
Corporate Governance; Corporate Social Responsibility; Business Ethics; Sensemaking; Cognition; Repertory Grid Technique; CEO
Manuscript Type: Empirical Research Question/Issue: The goal of the present exploratory cognitive study is to uncover how opinion leaders - CEOs and other authorities in the domain of social issues in management - understand and differentiate the various concepts pertaining to corporate governance, corporate social responsibility (CSR), and business ethics. The present study with the Repertory Grid Technique (RGT) extends the analysis to the whole spectrum of social issues in management. For this research 41 RGT interviews were conducted in Belgium with top experts and CEOs of the Belgian economy and civil society. Research Findings/Results: Both authorities and CEOs pragmatically and rather clearly differentiate the various concepts related to corporate governance, CSR, and business ethics. Our findings partially reject the confusion in terminology noticed in recent academic literature and in corporate communication, emphasizing increased vagueness and overlapping of the concepts around corporate governance, CSR, and business ethics. Theoretical Implications: While CSR is seen as the best candidate for an umbrella term, no unified paradigm has yet to be achieved in the business and social field. Three basic concepts of corporate responsibility, corporate governance, and business ethics emerge as being complementary. Corporate governance has acquired an important place in the hierarchy of business and society concepts. Practical Implications: Corporations cannot restrict their actions and communication regarding social issues in management to one single domain. Several complementary issues have to be addressed simultaneously. This combined multi-dimensional approach will result in mutual reinforcements of the message.
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