TY  - JOUR
AB  - Furnishes a narrative reflecting an in‐depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants’ efforts to promote a broad society‐centred conception of CSR. Three key findings emerge from the narrative. First, there is evidence of a tendency for managers to interpret CSR in a constricted fashion consistent with corporate goals of shareholder wealth maximisation. Second, pockets of robust resistance to and defences of this narrow conception do, however, also emerge in the narrative. Third, the complexity of conceiving of a clear meaning for CSR, particularly for those exposed to the structural pressures encountered by these managers, is apparent. This is evident in the initial, somewhat contradictory, nature of many of the conceptions analysed. Reflects on these findings and considers their broad implications for social accountants’ attempts to promote greater society centred corporate accountability in Ireland.
VL  - 16
IS  - 4
SN  - 0951-3574
DO  - 10.1108/09513570310492290
UR  - https://doi.org/10.1108/09513570310492290
AU  - O’Dwyer Brendan
PY  - 2003
Y1  - 2003/01/01
TI  - Conceptions of corporate social responsibility: the nature of managerial capture
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
SP  - 523
EP  - 557
Y2  - 2024/09/24
ER  -