The Impact of Strategic Orientation and Organization Culture on CSR Practices: A Theoretical Review and Critique

Abstract

Although the importance of corporate social responsibility (CSR) in organizations has been well recognized, content analysis findings exhibiting factors cultivating CSR in organizations have been discouraging. This current study provides a theoretical review of pertinent organization factors that emboldens CSR activities in organizations. Besides that, this research highlights issues associated with conceptualization and theoretical development of CSR practices in organizations. By providing a narrative evaluation on theoretical review, this research underscores catalyst factors of CSR practices and provides a synthesis for future research. Discussion on recommendation for conceptualization and theoretical development of CSR practices are also provided. Furthermore, this paper assesses the importance of CSR based on three theories, which are Contingency Theory of Social Performance, Deontology Theory, and Dynamic Capabilities Theory. Content analysis results show that CSR research is still at the developing stage as more studies need to be conducted to enhance CSR as a concept of significant relevance in organizations.