“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility

2008/04/01 by Dirk Matten, Jeremy Moon · 4 citations
Business, Management and Accounting · Social Sciences · #Corporate Social Responsibility Reporting #Elite Sociology and Global Capitalism #Management and Organizational Studies

paper · doi:10.5465/amr.2008.31193458

openalex publication_date 2008/04/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/06/11

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.

Citations

• Institutionalized Organizations: Formal Structure as Myth and Ceremony
• The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders
• Corporate Social Responsibility
• Economic Action and Social Structure: The Problem of Embeddedness
• The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields

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