<link rel="stylesheet" href="styles.f3b1fba60ec7970c.css">

Epistemological Development of Corporate Social Responsibility: The Evolution Continues

Loading...
Thumbnail Image
Unable to use the file because of accessibility barriers? Send us feedback

Publication Date

2016-01-01

Publisher

DOI

Original

Rights

Used by permission: the author(s) and the Accounting & Finance Association of Australia and New Zealand www.afaanz.org

Version

Published Version

Review Status

Peer Reviewed

Field of Education

Field of Research

Degree

Department

Faculty

Supervisor

Awarding Institution

Degree

Department

Faculty

Supervisor

Awarding Institution

Abstract

This paper investigates the Corporate Social Responsibility / Corporate Social Performance (‘CSR /CSP’) from its inception to 2013 using a bibliometric technique, to examine its epistemological orientation and to determine whether it is primarily comprised of authors building on each other’s work (‘progressive’) or by the development of alternative constructs (‘variegational’) or whether both orientations exist side-by-side within a dynamic, multidimensional concept.

The article takes as its point of departure, de Bakker, Groenewegen & den Hond’s (2005) bibliometric analysis of the epistemological evolution of the CSR concept within the management literature from 1972 to 2002 using a dataset to that time of approximately 500 articles. Since then, the evolving CSR /CSP literature has transitioned the main CSR debate from a ‘whether or not to’ to a ‘how to’ implement CSR debate and the body of literature has grown to over 8,000 articles. The research finds that the progression of the CSR construct is both variegational and progressive and identify that the predominant theoretical theme is based on stakeholder theory.

The results of this research, identify that the epistemological evolution of the CSR concept within the recent management literature can be characterized as being both variegational and progressive, adds a valuable contribution to the ongoing and increasing body of knowledge relating to CSR. The results of this study maybe of practical importance to scholars in identifying relevant foci for their future research into the CSR construct.

Description

Research Statement

Citation

Croker, N., & Barnes, L. (2016, July 3-5). Epistemological development of corporate social responsibility: The evolution continues. Paper presented at the Accounting & Finance Association of Australia and New Zealand Conference, Gold Coast, Australia.

Source Title

Accounting & Finance Association of Australia and New Zealand Conference

Series

International Standard Serial Number

International Standard Book Number

Collections

Avondale University acknowledges our Sovereign God as Creator and Provider of all things. We respectfully acknowledge the Awabakal and Darramuragal people as the traditional custodians of the lands on which we live, work, study and worship across our Lake Macquarie and Sydney campuses. We pay our respects to Elders past, present and emerging, and extend that respect to all First Nations People.

Aboriginal Peoples are advised the Library Collection contains images, voices and names of deceased people in physical and online resources. The Library recognises the significance of the traditional cultural knowledges contained within its Collection. The Library acknowledge some materials contain language that may not reflect current attitudes, was published without consent or recognition, or, is offensive. These materials reflect the views of the authors and/or the period in which they were produced and do not represent the views of the Library.

Avondale University is a member of the worldwide Seventh-day Adventist system of universities and colleges.

CRICOS Provider No.: 02731D. RTO: 91191. TEQSA: PRV12015. ABN: 53 108 186 401.

© Avondale University Ltd 2026