Corporate Social Responsibility (CSR) transparency has predominantly been treated as an organizational outcome in previous literature. Drawing on rich qualitative data, the authors find that CSR transparency can emerge through sensemaking processes where employees are instrumental in exercising moral judgements, engaging with stakeholders, and creating shared narratives.
The study contributes to the authors’ understanding of CSR transparency by showing that the phenomenon is reflected by social processes and should not be narrowly conceptualized as an outcome of information disclosure at the corporate level. The study also provides fine-grained details about the cognitive and organizational mechanisms at play in the shaping of CSR transparency. Specifically, the authors introduce a bottom-up model which explains how reserved and non-reserved approaches of CSR transparency are developed.
SEI report / This report explores the value of - and offers guidance for - engaging citizens in governance to build climate-neutral, sustainable and resilient cities.
Feature / The BALTIPLAST project developed practical tools for municipalities to turn single-use plastic reduction ambitions into action.
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