Integrating Normative, Descriptive, and Instrumental Approaches to CSR: The Role of Attributions

Although there is an extensive body of research that empirically examines the antecedents and outcomes of corporate social responsibility (CSR), much less attention has been accorded to theory development that would suggest why firms engage in CSR, when, and how these initiatives pay off. In this paper, we propose a process model of the relationships among the ethical base for engaging in CSR, the pragmatic reality of business-society relationships, and firm strategic outcomes (e.g. normative, descriptive, and instrumental CSR, respectively). Specifically, we consider that a firm’s ethical approach to CSR informs the actions and practices through which the firm pragmatically interacts with society. These actions and practices, in turn, form the basis for individual judgments of firm reputation and attributions for CSP, which then inform individual behavior and have a direct effect on firm outcomes. We argue that stakeholders may perceive CSR as reaffirming, repairing, reinforcing, or reducing a firm’s reputation – leading to sentiments of trust/suspicion that indirectly affect firm outcomes. We conclude with the implications of our framework for future research and managerial practice.