Purpose - The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach - The paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative. Findings - The results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity. Originality/value - The theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.

(2020). Understanding Power-related Strategies and Initiatives: The Case of the European Commission Green Paper on CSR [journal article - articolo]. In ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL. Retrieved from http://hdl.handle.net/10446/149432

Understanding Power-related Strategies and Initiatives: The Case of the European Commission Green Paper on CSR

Contrafatto, Massimo;
2020-01-01

Abstract

Purpose - The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach - The paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative. Findings - The results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity. Originality/value - The theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.
articolo
2020
Contrafatto, Massimo; Ferguson, John; Power, David; Stevenson, Lorna; Collison, David
(2020). Understanding Power-related Strategies and Initiatives: The Case of the European Commission Green Paper on CSR [journal article - articolo]. In ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL. Retrieved from http://hdl.handle.net/10446/149432
File allegato/i alla scheda:
File Dimensione del file Formato  
ELD_AAAJ639030_R4_PUBBLICATO.pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 410.33 kB
Formato Adobe PDF
410.33 kB Adobe PDF   Visualizza/Apri
Contraffatto 149432.pdf

accesso aperto

Versione: postprint - versione referata/accettata senza referaggio
Licenza: Creative commons
Dimensione del file 550.01 kB
Formato Adobe PDF
550.01 kB Adobe PDF Visualizza/Apri
Pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/149432
Citazioni
  • Scopus 19
  • ???jsp.display-item.citation.isi??? 12
social impact