The Why, How, and When of CSR Managers’ Internal Legitimation Strategies

2024/09/25 by Cynthia Loos, Katharina Spraul
Business, Management and Accounting · #Corporate Social Responsibility Reporting #Management and Organizational Studies

paper · pdf · doi:10.1111/joms.13145

Abstract

Abstract Organizations often leverage corporate social responsibility (CSR) in their efforts to gain external legitimacy, and yet CSR managers – the very people responsible for implementing CSR initiatives – often struggle to achieve internal legitimacy and, thus, their objectives. This qualitative research seeks insights into CSR managers’ need for legitimation ( why ) and the strategies they use to overcome challenges and establish legitimacy within their organizations ( how ). A set of six distinct challenges CSR managers face reveals the complex reality of their roles and the factors that drive their quests for legitimacy. In turn, CSR managers draw on a repertoire of eight legitimation strategies to navigate the challenges, each reflecting a different legitimacy dimension. Notably, CSR managers’ occupational self‐perception influences their perceptions of challenges and choice of legitimation strategies, indicating the importance of individual characteristics ( when ) in shaping CSR practices. These nuanced insights into the micro‐level dynamics of legitimacy advance literature on both legitimacy and micro‐CSR by offering a personalized approach that accounts for the unique perspectives and strategies of CSR managers.

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