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This study aims to explore how consumers judge corporate social responsibility (CSR) authenticity. Kelley’s covariation attribution theory (Kelley, 1973) was deployed to explain information consumers use that leads to either a substantive or symbolic attribution.

In total, 101 consumers were randomly assigned to one of three experimental conditions and responded to an online survey: an organization whose CSR practices were unique (low consensus), across their business (low distinctiveness) and over time (high consistency), practiced CSR like competitors (high consensus), in few areas if their business (high distinctiveness) and just initiated their CSR activities (low consistency) or no relevant CSR information (control). The dependent variables were consumer’s substantive attribution, symbolic attribution and the extent that consumers’ reported that consensus, distinctiveness and consistency were important in judging CSR authenticity in general. ANOVA and Scheffe post hoc tests were conducted as appropriate.

Consumers in the first experimental condition ascribed greater substantive attribution than consumers in the control group and marginality more than the second experimental condition. On the other hand, these same consumers also ascribed greater symbolic attribution than did the control group. After consumers were shown an organization whose CSR activities were unique, practiced across their business and for a long time reported that distinctiveness and consistency were more important in judging authenticity in general.

The survey respondents constituted a convenience sample; however, they were randomly assigned to conditions. This randomization enabled an experimental design capable of making causal statements. The Linkedin platform is mainly used by white-collar individuals and does not incorporate the entire spectrum of airline passengers from other industries, and therefore, may limit generalizability to other industrial sector populations. The sample age was somewhat young and may not be representative of older individuals and young teenagers. Like all online surveys, individuals without internet access did not have an opportunity to participate. Future research should deploy larger sample sizes and greater demographic diversity (e.g. age, country and income).

Executives must lead and engage stakeholders in their organizations’ CSR initiatives. Managers must implement efficiently, using CSR audits that assess the extent that unique initiatives are implemented throughout the business and over time. The findings also suggest that marketing should then effectively communicate CSR in consensus, distinctiveness and consistency terms.

Multiple stakeholders urge organizations to be socially responsible. Consumers incorporate social responsibility into buying and investment decisions, and therefore, expect to demand CSR transparency and authenticity. Unfortunately, little is known about how consumers assess CSR authenticity, which is the aim of this research.

This is among the first studies that generalize Kelley’s covariation attribution theory from the micro-level of individual perception and social psychology to the macro organizational level and the first to empirically test the theory at the macro organizational level. This study used an experimental design to test attribution theory as a theoretic explanation of how consumers judge CSR authenticity and the first study to explore whether exposure to CSR information influences the extent that such information is believed to be important in judging authenticity.

This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain.

The authors' systematic literature review (SLR) uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to extract CSRD studies. The authors filter collected articles against quality and relevancy criteria and finally review 175 published articles.

A theme analysis identifies and structures the many themes related to CSRD. The authors discuss the drivers of CSRD and reveal the consequences companies face after CSRD. The authors also provide a comprehensive CSRD discussion in the context of developed and developing economies. CSR communication is also identified as a tool for decoupling and recoupling.

The identified themes provide a thorough illustration of CSRD literature for new CSRD scholars. The authors also provide suggestions for future research, such as examining country-level policy-making and implications of CSRD variance and identifying cultural and economic hurdles to achieving core CSR purposes.

Policymakers and scholars may adopt the approach that CSRD is a misreporting of information similar to accounting fraud. This is particularly relevant given that an increasing number of CSRD scandals indicate that the purpose of bringing change through corporate CSR has not been adopted well by corporations.

The authors' study offers a comprehensive literature review for the period of 2010–2020. The studies identified are structured into meaningful themes which can provide groundwork for future researchers.

This paper reviews and compares six theoretical explanations of the effects of charismatic leaders on their followers. Of the six explanations two are based on psychoanalytic theory, two on attribution theory, one on a sociological theory of symbolic centers, and one on the social psychology of the self-concept. The review exposes differences among the explanations in their motivational assumptions, their predictions regarding leader behaviors and effects on followers, and the mediating mechanisms they posit between leader behaviors and effects on followers. The most critical differences are highlighted and suggested as foci of future research on charismatic leadership.

The purpose of this paper is to examine the role played by both, self-brand connection and reference groups, in attributing symbolic meaning to a brand. Current studies focus either on the influence of reference groups or on the role of self-brand connection. We demonstrate that both interact in attributing symbolic meaning. To explain interactions between the consumer, the brand and the reference groups, we draw on Heider’s balance theory.

A questionnaire was developed which included scales on self-brand connection, reference group belonging and symbolic brand meaning. Data were collected through an online survey and analyzed with factor analyses, analyses of variance and correlation analyses.

Our findings suggest that consumers may alter their beliefs about a brand depending on both, their self-brand connection and the influence of reference groups. If a consumer feels a strong connection with a brand and this brand is used by a dissociative reference group, the consumer will not attribute high symbolic meaning to that brand. The same is valid if the consumer’s in-group uses a brand which the consumer does not feel connected to.

The present study introduces Heider’s balance theory to the fields of reference group research and self-brand connection research. Balance theory has proved to be a valuable framework for analyzing the relationships of consumers, their brands and their reference groups in the context of attributing symbolic brand meaning. Building on these insights, researchers and practitioners may better understand the emergence of symbolic brand meaning hereafter.

When a firm implements certain HR practices, different employees attribute different motives and intentions to the firm with regard to those HR practices. Research on HR attributions has made progress toward understanding the relationship between HR practices and employee outcomes from a process perspective. However, this research is still fragmented and lacks a systematic typology of the different types of HR attributions and a compelling organizing research framework. Furthermore, a number of research gaps and opportunities have emerged regarding the nomological net of employee HR attributions. To address the gaps and capitalize on the opportunities, the authors propose an overarching theory-driven multi-level framework that guides the choice of the antecedents and outcomes of employee HR attributions and explains their relationships along with both mediating and moderating mechanisms. Drawing on signaling theory embedded in the proposed framework, the authors identify and categorize various antecedents of employee HR attributions to explain their relationships. The authors also use several additional theories such as social exchange and the job demands–resources model included in their review to identify and categorize various outcomes of employee HR attributions across levels of analysis (i.e., individual, collective [team/group/unit], organization) and explain their relationships. In addition, the proposed framework explains how individual-level employee HR attributions emerge at the collective level and influence collective processes and outcomes. The authors end their review by pinpointing future research needs and discussing related future research directions.

Drawing upon the conservation of resources theory, this study aims to investigate whether, how and when salespeople’s substantive attribution of the organization’s corporate social responsibility (CSR) affects value-based selling (VBS). The authors argue that salespeople’s substantive CSR attribution increase value-based selling through two mechanisms (i.e. by lowering emotional exhaustion and increasing empathy), and treatment by customers can increase or decrease the strength of these relationships.

B2B salespeople working in various industries in China were recruited through snowball sampling to participate in the study. There were 462 volunteers (57.58% women; aged 30–55; tenure ranging from six months to 15 years) who provided valid self-report questionnaires.

Hierarchical multiple regression supported the association between salespeople’s substantive CSR attribution and VBS. The results showed that salespeople’s emotional state (i.e. emotional exhaustion and empathy) mediated the association between substantive CSR attribution and VBS. As expected, salespeople’s experiences of customer incivility weakened the mediating effect of emotional exhaustion; contrary to expectations, customer-initiated interpersonal justice weakened the mediation effect of empathy.

This study makes a unique contribution to the existing marketing literature by first investigating the role of salespeople’s attribution of CSR motives in facilitating their VBS, which answers the call to identify factors that predict VBS. In addition, to the best of the authors’ knowledge, the authors are the first to test salespeople’s emotions as a mechanism of the link between their CSR attributions and selling behaviors.

This paper aims to examine whether and how internal and external typologies of corporate social responsibility (CSR) and employees’ CSR participation (CSRP) differentially impact organizational citizenship behavior (OCB) and turnover intentions (TI), mediated by meaningful work (MW) and affective commitment (AC) and moderated by CSR motive attributions.

Bootstrapped structural equation modeling using AMOS and mediation and moderation analysis using Hayes’ Process macro in SPSS are performed on a sample of 193 employees from diverse industries in India.

The CSR-work outcomes relationship is rather multifaceted. Internal CSR (ICSR) and CSRP directly promote the meaningfulness of work and AC. Further, all three kinds of CSR (ICSR, external CSR (ECSR) and CSRP) influence work behaviors (OCB and TI) sequentially via MW and AC. Intrinsic (extrinsic) CSR attributions strengthen (weaken) the positive effect of ECSR on MW. Nevertheless, the conditional indirect effects could not be established, warranting further investigation.

The management must elevate employees’ CSR awareness allowing them to partake in the planning and execution of CSR programs that are authentic, righteous and seamlessly unified with core business activities to nurture work meaningfulness and positive employee attitudes and behaviors.

This is the foremost study that involves a bibliometric analysis of employee-based CSR research and a systematic meta-analytic review of the relationship between CSR and meaningfulness from employees’ perspectives. The present study is novel as it divulges an integrative framework about how employees’ CSR perceptions, participation/volunteering and attributions collectively influence the work outcomes at three levels (namely, cognitive, attitudinal and behavioral), drawing on sensemaking, needs and justice-based views, social identity, social exchange and attribution theories. Thus, new nuances are added to extant micro-CSR literature.

The purpose of this study is to understand the impact that Corporate Social Responsibility (CSR) practices have on the perceived attractiveness of companies in the eyes of their employees and potential candidates. Moreover, this study assesses the mediation role that Extrinsic (EA) and Intrinsic Attributions (IA) about Corporate Volunteering (CV) have on this relationship.

Three hundred and five responses were collected in an online questionnaire and a Structural Equation Modelling model was designed to explain the proposed relationships of the variables under study.

The authors found that the IA that employees/candidates make about CV programs have a direct and positive impact on the company’s attractiveness; it was not possible to conclude the same about EA.

Unlike studies already existing in the area of corporate attractiveness that focus on the perspective of companies and customers, with a high focus on the organizational implementation of CSR and organizational benefits, this study has adopted a different perspective that focuses on the opinion of company employees, as well as the perspective of possible candidates. By not limiting participation to anyone, it covers a wide range of participants, allowing a broader knowledge of the labor market.

本研究的目的是理解“公司社会责任实践项目”(CSR)对员工及潜在员工构成的公司吸引力的影响。其次, 本研究评估“公司志愿服务”(CV)外在归因(EA)与内在归因(IA)在此关系上的中介作用。

线上问卷收集了305份回复, 并设计了一个结构方程模型来解释研究中变量之间的所设想的关系。

我们发现员工或潜在员工对公司志愿服务项目的内在归因对公司吸引力有直接、积极的影响; 外在归因则不可能。

与之前在公司吸引力领域已经存在的研究不同, 之前的研究专注于公司和顾客的角度, 尤其关注“公司社会责任实践项目”的组织实施和组织效益。本研究采用了一个不同的角度, 聚焦于公司员工以及未来的员工的看法。本研究不限制任何人的参与, 覆盖了大范围的参与者, 因此有助于对劳动力市场更广泛的了解。

The decisive antidualism in Bourdieu’s thought permits searching for the complementary traits of his theory of symbolic social system and symbolic interactionism, rather than opposition. The theory of the symbolic social system, which is characterized by the double structure of meanings in the order of social relations and its symbolic representation in the narrower sense, has many convergent points of view with the symbolic interactionists’ perspective, starting with the category of habitus. Conceptual frameworks of structuralist constructivism and symbolic interactionism have one major difference – in Bourdieu’s theory the individual self is not inscribed. There are, however, strong common premises in terms of epistemology, theory of meaning and social ontology. Both epistemologies are antidualistic and relativistic (antiessentialism). Both approaches are based on a common theory of the social origin of meaning (anticognitivism). Both social ontologies are constructivist (social construction of reality). However, Bourdieu’s concept of symbolic struggle for control over the commonsense world-view introduces a new, political dimension to interpretive sociology.

Accountability is ubiquitous in social systems, and its necessity is magnified in formal organizations, whose purpose has been argued to predict and control behavior. The very notion of organizing necessitates answering to others, and this feature implies an interface of work and social enterprises, the individuals comprising them, and subunits from dyads to divisions. Because the nature of workplace accountability is multi-level as well as interactive, single-level conceptualizations of the phenomenon are incomplete and inherently misleading. In response, this chapter sets forth a meso-level conceptualization of accountability, which develops a more comprehensive understanding of this pervasive and imperative phenomenon. The meso model presented integrates contemporary theory and research, and extends our perspectives beyond individual, group, unit, or organizational perspectives toward a unitary whole. Following this is a description of challenges and opportunities facing scholars conducting accountability research (e.g., data collection and analysis and non-traditional conceptualizations of workplace phenomenon). Theoretical and practical implications are discussed, as are directions for future research.