Publication Type : Presentation
Publisher : National Conference on “Structural, institutional and financial sector changes (both global and India) in the new millennium and the road ahead”
Source : National Conference on “Structural, institutional and financial sector changes (both global and India) in the new millennium and the road ahead”. Amrita School of Arts & Sciences, Mysore, 2017.
Campus : Amritapuri
School : School of Arts and Sciences
Department : Commerce and Management
Year : 2017
Abstract : Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis. Findings The study shows that organizations use different MCSs to manage CSR activities directed toward their salient stakeholders – that is, employees, customers, suppliers and community. Specifically, the authors found that social MCSs are used to communicate CSR values, manage risk, evaluate CSR activities, and identify opportunities and threats. In addition, the use of MCSs to implement CSR activities is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of social MCSs is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources. Originality/value The study addresses recent calls in the literature for research into the ways formal and informal control systems are used to implement CSR activities and provides insight that may stimulate further research.
Cite this Research Publication : D. Arun Krish Pillai, “Management conroll system for CSR govrnance in India.Scope for adopting Adler and Borys approach”, National Conference on “Structural, institutional and financial sector changes (both global and India) in the new millennium and the road ahead”. Amrita School of Arts & Sciences, Mysore, 2017.