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Collection Highlights

Responsible People: The Role of the Individual in CSR,

Entrepreneurship and Management Education Francisca
Farache

Corporate Social Responsibility in the Post-Financial

Crisis Era: CSR Conceptualisations and International
Practices in Times of Uncertainty 1st Edition Anastasios
Theofilou

Sustainable Development and Social Responsibility Volume 2

1st Edition Al-Masri

Business and the Sustainable Development Goals: Measuring

and Managing Corporate Impacts Norma Schönherr
Designing a Sustainable Financial System: Development
Goals and Socio-Ecological Responsibility 1st Edition
Thomas Walker

Corporate Social Responsibility in Brazil Christopher

Stehr

Social Responsibility and Corporate Governance: Volume 2:

Policy and Practice Matjaž Mulej

Strategic Corporate Social Responsibility 5th Edition

David Chandler

Quakers, Business and Corporate Responsibility: Lessons

and Cases for Responsible Management Nicholas Burton
PALGRAVE STUDIES IN GOVERNANCE,
LEADERSHIP AND RESPONSIBILITY

Values and Corporate

Responsibility
CSR and Sustainable
Development
Edited by
Francisca Farache · Georgiana Grigore
Alin Stancu · David McQueen
Palgrave Studies in Governance, Leadership
and Responsibility

Series Editors
Simon Robinson
Leeds Business School
Leeds Beckett University
Leeds, UK

William Sun
Leeds Business School
Leeds Beckett University
Leeds, UK

Georgiana Grigore
Henley Business School
University of Reading
Henley-on-Thames, Oxfordshire, UK

Alin Stancu
Bucharest University of Economic Studies
Bucharest, Romania
The fall-out from many high profile crises in governance and leadership
in recent decades, from banking to healthcare, continues to be felt around
the world. Major reports have questioned the values and behaviour, not
just of individual organizations but of professionals, industries and politi-
cal leadership. These reports raise questions about business corporations
and also public service institutions. In response this new series aims to
explore the broad principles of governance and leadership and how these
are embodied in different contexts, opening up the possibility of develop-
ing new theories and approaches that are fuelled by interdisciplinary
approaches. The purpose of the series is to highlight critical reflection and
empirical research which can enable dialogue across sectors, focusing on
theory, value and the practice of governance, leadership and
responsibility.
Written from a global context, the series is unique in bringing leader-
ship and governance together. The King III report connects these two
fields by identifying leadership as one of the three principles of effective
governance however most courses in business schools have traditionally
treated these as separate subjects. Increasingly, and in particular with the
case of executive education, business schools are recognizing the need to
develop and produce responsible leaders. The series will therefore encour-
age critical exploration between these two areas and as such explore socio-
logical and philosophical perspectives.

More information about this series at

http://www.palgrave.com/gp/series/15192
 Francisca Farache
Georgiana Grigore • Alin Stancu
David McQueen
Editors

Values and
Corporate
Responsibility
CSR and Sustainable Development
Editors
Francisca Farache Georgiana Grigore
Brighton Business School School of Business
University of Brighton University of Leicester
Brighton, UK Leicester, UK

Alin Stancu David McQueen

Bucharest University of Economic Studies Bournemouth University
Bucharest, Romania Bournemouth, UK

ISSN 2662-1304     ISSN 2662-1312 (electronic)

Palgrave Studies in Governance, Leadership and Responsibility
ISBN 978-3-030-52465-4    ISBN 978-3-030-52466-1 (eBook)
https://doi.org/10.1007/978-3-030-52466-1

© The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature
Switzerland AG 2020
This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether
the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of
illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and trans-
mission or information storage and retrieval, electronic adaptation, computer software, or by similar or
dissimilar methodology now known or hereafter developed.
The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication
does not imply, even in the absence of a specific statement, that such names are exempt from the relevant
protective laws and regulations and therefore free for general use.
The publisher, the authors and the editors are safe to assume that the advice and information in this book
are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or
the editors give a warranty, expressed or implied, with respect to the material contained herein or for any
errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional
claims in published maps and institutional affiliations.

This Palgrave Macmillan imprint is published by the registered company Springer Nature Switzerland AG.
The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
 Contents

1 Corporate Responsibility and the Value of Value(s)  1

Georgiana Grigore, Alin Stancu, Francisca Farache, and
David McQueen

Part I Theoretical Perspectives on Values  15

2 Personal Values and Corporate Responsibility Adoption 17

Candice C. Chow and Nada K. Kakabadse

3 The Value of Philanthropy: Some Economic and Ethical

Perspectives from Adam Smith to the Post-World War
II Era 47
Atle Andreassen Raa

4 A Historical Approach to Understanding Values and Its

Importance for Corporate Responsibility 67
Dušan Kučera

5 Members, Clients and the Society: A Grounded Theory of

Cooperative Banks’ Value Creation 87
Gerhard Kosinowski
v
vi Contents

Part II Generating Value Throught CR 127

6 Emerging Green Values in the UK Energy Sector:

Ecotricity as Deep-Green Exemplar129
David McQueen and Amelia Turner

7 A Conceptual Framework of Strategic Corporate Social

Responsibility: A Model for Fulfilment of Societal Needs
While Increasing Business Financial Performance165
Adrian A. Baumgartner

8 CSR Strategies for (Re)gaining Legitimacy187

Florian Weber and Kerstin Fehre

9 Cultural and Educational Imprints on the Entrepreneurial

Mindset: Romanian Insights209
Anca-Teodora Șerban-Oprescu

10 Managers’ Perceptions of Corporate Social Responsibility

Reporting and Practices: Legitimacy in the Developing
Country’s Banking Industry237
Mohammad Tazul Islam and Katsuhiko Kokubu

11 Implementation of Corporate Social Responsibility

Initiatives for Tanzania Corporations and Not-for-Profit
Organizations259
Omary Swallehe

12 A Revaluation of All Values: Nietzschean Populism and

Covid-19279
David McQueen, Francisca Farache, and Georgiana Grigore

Index313
 Notes on Contributors

Adrian A. Baumgartner is the Chief Operating Officer (COO) of LGT

Bank, Hong Kong, and he is responsible for the whole operational infra-
structure of the entity. In addition, he serves as Deputy Regional COO
Asia and is part of various local management committees in Asia.
Prior to this, he was heading the Management Office of LGT in Asia
where he was responsible for developing businesses and driving strategic
initiatives in the region. Some of the key initiatives were co-leading one
of the largest private banking acquisitions in Asia and establishing a new
banking operation in Thailand. Based on his personal interests,
Baumgartner is also in charge of the corporate social responsibility (CSR)
strategy and its related activities of LGT in Asia. He is further deepening
his knowledge in this area by pursuing a Doctorate in Business
Administration with a focus on CSR topics. He holds a Master’s degree
in International Business from Grenoble École de Management, France,
and a Bachelor’s degree in Banking and Finance from the University of
Zurich, Switzerland.

Candice C. Chow is Assistant Professor of Strategic Management at

McMaster University, Canada, and is the Co-founder and Principal of
Elevae—a values-based strategy advisory firm in Toronto, Canada. Chow
possesses over 25 years of senior strategic management experience with
multinational organisations, serves as a member of the board of ­directors
vii
viii Notes on Contributors

for a technology start-up, and provides board-level advisory to both pri-

vate and non-profit organisations. Chow received a Doctorate in Business
Administration (DBA) from Henley Business School, UK; an MBA from
the Ivey Business School, Canada; and a Bachelor’s degree in Mechanical
Engineering from Imperial College, London, and holds a Chartered
Financial Analyst (CFA) designation. Her research interests include val-
ues, strategic leadership, CSR, sustainable futures, and corporate
governance.

Francisca Farache is Principal Lecturer in Marketing and Subject Group

Leader for Marketing, Events, and Tourism at Brighton Business School,
UK. She holds an MA in Marketing and a PhD in Business, both of
which are from the University of Brighton. She is involved in several
research projects, mostly related to social responsibility. Her research
interests include corporate social responsibility, CSR communication,
and business ethics. Her work has been published in the following jour-
nals: Journal of Business Ethics, Journal of Business Research, Corporate
Communication: An International Journal, Journal of Consumer Marketing,
and Latin American Business Review.

Kerstin Fehre is Professor of Strategy at Vlerick Business School,

Belgium. Her research focuses on the causes and consequences of strate-
gic decisions with a special interest in sustainability. Previously, she was
an assistant professor at the Strategic Management Institute of the
Karlsruhe Institute of Management. Fehre holds a PhD in Economics
from the RWTH (Rheinisch-Westfälische Technische Hochschule)
Aachen University. She studied strategic management at Leipzig Graduate
School of Management where she graduated as Diplom-­Kauffrau and
ESCP-EAP (European School of Management), Paris. Fehre was work-
ing for several years in corporate finance at Bankhaus Metzler, Goldman
Sachs, Deutsche Bank, and Edmond de Rothschild.

Georgiana Grigore is Associate Professor of Marketing at the University

of Leicester, School of Business, UK. She is also chair of an annual inter-
national conference in ‘Social Responsibility, Ethics and Sustainable
 Notes on Contributors ix

Business’, which she co-founded in 2012. Her major area of research is in

marketing and corporate responsibility concepts and practices, including
changes that result from digital media. In the last years, she has written
several books, including Corporate Responsibility and Digital Communities
and Corporate Social Responsibility in the Digital Age that explore a con-
temporary intersection of two fields: corporate responsibility and digital
technology. Her publications also include applications of post-psychoan-
alytic theories to consumer-brand relationships and shopping in market-
ing theory. Her research received external funding, including from Arthur
W. Page Center (2014/2015 and 2015/2016) and British Academy/
Leverhulme (2017/2019). She completed an EU-funded Doctorate in
Marketing from the Bucharest University of Economic Studies using
relationship-marketing theory to examine the impact of corporate
responsibility on stakeholders. Prior to her Doctorate, she received a
Master’s degree in Strategic Marketing and a Bachelor’s degree in
Marketing from the same university. Before her PhD, Grigore was a mar-
keting specialist and consultant in the retail industry and a trainer for a
series of practitioner workshops and marketing and corporate responsi-
bility courses.

Mohammad Tazul Islam is an associate professor at the Dhaka School

of Bank Management, Bangladesh Institute of Bank Management,
Bangladesh.

Nada K. Kakabadse is Professor of Policy, Governance, and Ethics at

Henley Business School, University of Reading, UK, and a visiting pro-
fessor at the US, Australian, French, Israeli, Kazakhstani, and Chinese
universities. She is an elected, active member of the European Academy
of Science and Arts (EASA) and head of its EU Representation Office,
Brussels. She has written over 210 scholarly articles, 23 books, and over
100 chapters in international volumes. Her current interests are board-
room effectiveness, governance, leadership, CSR and ethics, diversity,
and the policy design of the state. She is also a consultant to major global
corporations, third-sector organisations, and governments and sits on
international boards.
x Notes on Contributors

Katsuhiko Kokubu is a professor at the Graduate School of Business

Administration, Kobe University, Japan. He is also the Head of
Sustainability Alliance Management, Strategic Entrepreneurship and
Sustainability Alliance Management Initiatives (SESAMI) Program,
Kobe University, Japan.

Gerhard Kosinowski is a researcher at the Chair of Strategic

Management at WHU—Otto Beisheim School of Management,
Vallendar, Germany. He also serves as a senior relationship manager for
international clients at DZ PRIVATBANK Switzerland AG, a coopera-
tive private bank in Zurich, Switzerland. The unique combination of aca-
demic and work experience allows him to conduct practically relevant
research in the field of cooperative studies. His main research interest
concerns the way cooperative banks create value for their stakeholders. In
this context, he holds a Bachelor’s and a Master’s degree from the
University of St. Gallen (HSG) and finalises his PhD at the WHU—
Otto Beisheim School of Management.

Dušan Kučera works as Head of the Centre for Business Ethics at the
University of Economics, Prague. After a two-year electro-technical prac-
tice in heavy industry, he studied Protestant Theology at Charles
University in Prague, Germany, and the United States. He worked five
years as a pastor, editor, and teacher of Philosophy. He decided to work
in the commercial sphere as a coordinator of the foreign language depart-
ment and HR manager and coordinator of executive education in
SKODA AUTO (Volkswagen). In the last ten years his specialisation is in
managerial personality issues with an impact on responsible and ethical
management behaviour based on the concept of a value system. His chal-
lenge is focused on the potentials of spirituality in management and busi-
ness. His last research is focusing on the ethical challenges of artificial
intelligence and autonomous systems. He is Assistant Professor of
Business Ethics in the international MBA programme and Master’s pro-
grammes of the Faculty of Business Economics at the University of
Economics and international ­programme of the Faculty of Finance and
Accounting. He is publishing and lecturing in companies and different
institutions at home and abroad.
 Notes on Contributors xi

David McQueen is a researcher, author, and lecturer in the Faculty of

Media and Communication at Bournemouth University, UK. His
research interests include broad questions of media, power, and politics;
critical perspectives on PR and the media; lobbying; CSR, energy issues,
and ‘greenwashing’.

Atle Andreassen Raa is Lecturer in and National Coordinator of the

course History of Economic Ideas at the Norwegian Business School, BI,
Norway. He holds a PhD in Economics and Management from BI. His
research is in the fields of corporate social responsibility and economic
theory. He has researched on how public sector in Norway adopted pri-
vate sector ideas and techniques in the late twentieth century and has
written on this in the book Næringsliv og Historie (Business and History).
His work has also been published in the SAGE Journal of Management
Learning.

Anca-Teodora Şerban-Oprescu is an associate professor in the

Department of Modern Languages and Business Communication,
School of International Business and Economics at the Bucharest
University of Economic Studies, Romania. She teaches business commu-
nication, intercultural communication, and research methodology. With
a PhD in Cultural Studies and Postdoctoral Studies in Economics,
Şerban-Oprescu is actively looking for ways to integrate social sciences
and humanities in original pieces of research.

Alin Stancu is Professor of Corporate Social Responsibility and Public

Relations in the Department of Marketing at the Bucharest University of
Economic Studies, Romania. His main areas of research include cus-
tomer care, consumer experience, corporate responsibility, and public
relations. He is the co-founder of the International Conference on Social
Responsibility, Ethics and Sustainable Business (www.csrconferences.org)
and co-editor of the book series ‘Palgrave Studies in Governance,
Leadership and Responsibility’.

Omary Swallehe has more than 13 years of teaching in higher educa-

tion in both Africa and Asia. He has taught a number of subjects in the
xii Notes on Contributors

area of marketing and business management. Swallehe started his career

as a bank officer at CRDB BANK PLC, where he rose to the rank of
In-charge of Marketing and Customer Service. His experience in the
industry and academia makes him one of the highly distinguished indi-
viduals in the area of marketing. He has conducted a number of studies
and attended international conferences and consultancies both within
and outside the country. Swallehe is an alumnus of Bangalore University,
India; Durham University, Bradford University, and CIM, UK; and
Mzumbe University, Tanzania. In a nutshell Swallehe has obtained his
higher education in three continents, namely Africa, Asia, and Europe. In
terms of membership in professional bodies, Swallehe is a member of the
Chartered Institute of Marketing, Tanzania Institute of Bankers, and
Patron of Mzumbe University Marketing Association (MUMA).

Amelia Turner recently completed a BA (Hons) in Politics from

Bournemouth University, UK, where she was a part-time research assis-
tant for Prof. Darren Lilleker and Dr David McQueen. Her research
interests include energy issues, environmental policy, and Green
Party policy.

Florian Weber is a research fellow at the Strategic Management Institute

of the Karlsruhe Institute of Management, Germany. He holds a PhD in
Economics from the Karlsruhe Institute of Management and a Diploma
in Business Administration from the University of Mannheim. His
research expertise is in the fields of corporate social responsibility (CSR),
family businesses, and corporate response to the European migration cri-
sis. Weber has several years of working experience in a multinational fam-
ily firm and is working as a strategy manager in a German utilities
company.
 List of Figures

Fig. 4.1 Marxist structure of society. (Source: Own design) 77

Fig. 4.2 CSR concept. (Source: Own) 81
Fig. 5.1 The activities in cooperative banks. (Source: Own illustration) 94
Fig. 5.2 Dynamic model of cooperative banks’ strategy. (Source: Own
illustration)95
Fig. 7.1 Strategic corporate social responsibility (SCSR) decision model 178
Fig. 7.2 Strategic corporate social responsibility (SCSR) performance
model178
Fig. 7.3 Conceptual strategic corporate social responsibility (SCSR)
framework178
Fig. 8.1 Conceptualization of the study 192
Fig. 9.1 Risk factors for business in Romania. (Source: own data
processing based on the answers obtained from respondents) 218
Fig. 9.2 Main barriers to starting a business in Romania. (Source: own
data processing based on the answers obtained from respon-
dents)220
Fig. 9.3 Reasons/arguments for starting a business in Romania.
(Source: own data processing based on the answers obtained
from respondents) 222
Fig. 9.4 The importance of ethics. (Source: own data processing based
on the answers obtained from respondents) 223
Fig. 9.5 Perception on business ethics in Romania. (Source: own data
processing based on the answers obtained from respondents) 225

xiii
 List of Tables

Table 3.1 Economic and ethical perspectives on the value of

philanthropy—overview of the three periods 50
Table 3.2 Theories of why utility function are interactive 57
Table 7.1 Terminologies of social responsibility 179
Table 7.2 Propositions of the strategic corporate social responsibility
(SCSR) decision model 179
Table 7.3 Propositions of the strategic corporate social responsibility
(SCSR) performance model 180
Table 8.1 Descriptive statistics and correlation matrix 198
Table 8.2 Effect of CSRA and CSRC combinations on legitimacy 199
Table 9.1 PRESOR scale 227
Table 10.1 Distribution of sample interviewee 244
Table 10.2 Interviewee status and position 245

xv
 1
Corporate Responsibility and the Value
of Value(s)
Georgiana Grigore, Alin Stancu, Francisca Farache,
and David McQueen

We live in a world of competing and sometimes, it seems, increasingly

antagonistic values. These values are shaped by a bewildering multitude
of experiences, as well as diverse political, religious, ethical and cultural
assumptions of how to behave, how to treat others and how we under-
stand what is ‘right’ and ‘wrong’ at the most fundamental level. So, what

G. Grigore (*)
School of Business, University of Leicester, Leicester, UK
A. Stancu
Bucharest University of Economic Studies, Bucharest, Romania
e-mail: alin.stancu@mk.ase.ro
F. Farache
Brighton Business School, University of Brighton, Brighton, UK
e-mail: f.farache@brighton.ac.uk
D. McQueen
Bournemouth University, Bournemouth, UK
e-mail: dmcqueen@bournemouth.ac.uk

© The Author(s) 2020 1

F. Farache et al. (eds.), Values and Corporate Responsibility, Palgrave Studies in
Governance, Leadership and Responsibility,
https://doi.org/10.1007/978-3-030-52466-1_1
2 G. Grigore et al.

if anything could we hold on to as common values that might underpin

corporate social responsibility (CSR) in an international context? The
United Nations (UN) Sustainable Development Goals for 2030 reflect a
worldwide common agenda for sustainable development, built around
the painstakingly negotiated shared values of the UN Charter and subse-
quent efforts to build a peaceful world of mutually respectful coexistence
and justice. Each of the UN’s ambitious 17 Sustainable Development
Goals (SDGs) includes a range of governmental, corporate and personal
responsibilities as citizens and specifies a framework for collective action
through a Global Partnership. The role of business and the private sector
in this partnership is essential, but cannot be untangled or divorced from
the actions of political leaders and bodies, the UN system and other
international institutions, civil society, indigenous peoples, the scientific
and academic community—‘and all people’ (UN 2015). It is in this spirit
that we explore the importance of values in CSR.
In this book, we capture and explore different aspects of value in cor-
porate social responsibility (CSR). This includes the historical develop-
ment of value in CSR, how value is linked to a positive vision of the
future and how it is communicated by a range of private and public orga-
nizations to various audiences. The book also contrasts corporate strate-
gic value with cooperative value, and community value. Finally, it explains
how leaders’ values can drive responsible business practice and enhance
social cohesion, solidarity and resilience in fractured and unequal com-
munities. The book therefore asks the reader to consider what value
means in CSR (for business and society, both by drawing from the past
and by looking into the future), where it comes from and how it is enacted
(organizational legacies or managers’ values) and its purpose (communi-
cative value, co-operation, community). The book also presents CSR as a
global project by noting how values are cultural. Understanding value
creation or co-creation, value delivery and value measurement in corpo-
rate responsibility, and connecting these with corporate and societal val-
ues, offers a chance to re-legitimize businesses in their attempts to meet
sustainability goals, including those ambitious targets mapped out
by the UN.
 1 Corporate Responsibility and the Value of Value(s) 3

1.1 Defining Value: An Economic Perspective

Defining value in a way that prioritizes sustainability is both a business
opportunity and a challenge. Markets aim to create all sorts of value:
economic value, social value, brand value, lifetime value and so on. Some
values sit uneasily alongside others.
From the economic reductionism perspective, value might be reduced
to cost-benefit calculations (from the era of Fordism) where this means
‘value for money’ and the emphasis is on ‘more of something for less
money’ (or less labour). In business studies, especially in marketing, the
concept of value is most commonly understood as a subjective measure
of the perceived utility of a product or service (Grönroos and Ravald
2011). The economic value offered by firms to society is just one kind of
value. Most obviously, value has a more everyday meaning relating to our
beliefs about right and wrong, or as it relates to ethics. One of the Oxford
Dictionaries’ definitions presents value as ‘principles or standards of
behaviour; one’s judgement of what is important in life’. We see a return
to this definition in the consumer as citizen and in CSR. The legitimacy
of economic value is that this was what ‘the free market’ promises to con-
sumers and ironically economic value may be easier to justify morally
than the market’s expansion into, or claims around, other value domains.
In terms of who creates (economic) value, the cost-benefit approach
invites the view that value is created by an organization, at first through
production, and later through marketing and/or branding, that is, brand
value or the recognition that value is not (just) in production, but in the
symbolic meanings of brands. This is an ‘internal’ perspective of value
that suggests it is created inside the organization by the actors who assem-
ble it. However, this view has been challenged by the idea of a ‘value
system’ and more recently by the idea of ‘value in use’ and ‘shared value’.
For example, Porter’s (1985) value system theorization recognizes that
value is incrementally created through material and immaterial changes.
This may be ‘internal’, capturing the different functions of an organiza-
tion, but it also recognizes external actors or stakeholders. For example,
as aluminium is extracted from the ground, then transformed into a
statement of design and lifestyle ‘cool’ in the form of an iPhone. In other
4 G. Grigore et al.

words, the Porter’s approach adopts a macro (i.e., business system) level
of analysis of value, as it shows all the activities or operations necessary to
transform raw materials into goods/services that are consumed by people.
The ‘value system’ allows an examination of where value is added, where
more can be added (or costs reduced) and what sorts of value may be
added, and some see it as an important planning tool to meet ‘sustainable
competitive advantage’ (Priem et al. 1997).
Such macro arrangements also have ramifications for marketing prac-
tices where consumers are seen as a primary source of value. The turn to
the consumer is best captured in ‘relationship marketing’ where market-
ers nurture, expand and exploit what they know about consumers and
aim to extract value from ‘long-term mutually beneficial relationships’.
Alternatively, it can be found in the idea of ‘customer lifetime value’—a
prediction of the net profit attributed to entire future relationships with
customers—that recognizes consumers as more valuable than transac-
tions. In recent years, especially in marketing, another target for value has
been consumer data. Data is seen as value in itself and is inherently valued
by business (e.g., consumer databases or insight, value exchange, inte-
grated campaigns), but raises significant privacy issues about how and
whether businesses respect consumers/individuals’ boundaries (see, e.g.,
Shoshana Zuboff’s 2019, Surveillance Capitalism, a chilling presentation
of business models and algorithms underpinning the digital economies).
In parallel to ‘escalating market value and values’, consumers and other
stakeholders ‘learn’ to be savvy. They seek new values from their engage-
ment with markets and these might be financial, but also result in other
demands, that is, ethical business practice.

1.2  thical Business Practice, CSR

E
and Value(s)
As ideas about value expand in business contexts, we are naturally drawn
back to broader definitions of values. For example, several authors note
that Western economies keep perpetuating several values such as indi-
vidualism, with implications for care and responsibility (Bauman 2013),
 1 Corporate Responsibility and the Value of Value(s) 5

materialism, with a contested debate about implications for human rela-

tionships (Fromm 1976; Illouz 2007; Miller 2008; Molesworth and
Grigore 2019) or competitiveness, with implications for identity (Marcuse
1964). The task of businesses might seem to be to persistently create new
value, which risks a sort of imperialism where markets seek to capture
more and more ‘values’ in their quest for new value with the implication
that all aspects of life become marketized. Similar ideas are captured in
Klein’s (2009) ‘No Logo’, Barber’s (2008) ‘Consumed: How markets corrupt
children, infantilize adults, and swallow citizens whole’, Kuttner’s (1999)
‘Everything for Sale: The virtues and limits of markets’ or Sandel’s (2012)
‘What money can’t buy: the moral limits of markets’ where the authors draw
attention to the fact that markets erode moral values. Indeed, in an exper-
iment about how people behave when they received financial incentives
in a simulated marketplace conducted by researchers at the Universities
of Bonn and Bamberg the main result was that: ‘people decide very dif-
ferently depending on whether they act in markets or outside of markets
[…] individually, outside of markets, people have difficulties in killing
these mice, they don’t want the money. In markets most people actually
find it easier to kill the mice even for very small amounts of money’
(DW 2013).
Although business might be about the generation of value, ethical
issues in business are therefore also tied to the moral values held by indi-
viduals and the contexts in which they are situated (Forsyth 1992). This
brings us to an alternative way of seeing value: ‘shared value’. Porter and
Kramer (2019) suggest that the purpose of organizations needs to be
redefined so that there is a focus not just on profit and value for money,
but on creating shared value, such that economic value can also create
value for society. This view brings together a company’s success and social
progress, opening the possibility of new discourses around new sources of
value that can be obtained by connecting business and society. In other
words, organizations need to create economic value in a way that also cre-
ates value for society. The shared value perspective places CSR at the
hearth of business, and Porter and Kramer (2019) see this as ‘our best
chance to legitimize business again’.
The origins of CSR can be tracked to at least the nineteenth century
(religiously motivated) and in a more secular form from the 1920s when
6 G. Grigore et al.

Clark mentions that businesses have obligations to society. A decade later,

Berle (1932: 1365) suggests that managers have to provide ‘safety, secu-
rity, or means of support for that part of the community which is unable
to earn its living in the normal channels of work or trade’. One of the
most referenced early definition of CSR is Bowen’s (1953: 6) one, who
states that it encompasses ‘the obligations of businessmen to pursue those
policies, to make those decisions, or to follow those lines of actions which
are desirable in terms of the objectives and values of our society’. From
these early conceptualizations, we note that there was a search for a deeper
purpose of firms in society that extends beyond just making money or
achieving financial value, to accomplishing contributions to or ‘value’ for
the community and society.
CSR takes place within specific cultural contexts and therefore pro-
duces local or regional types of CSR theories/philosophy and practices.
CSR has been developed in Western developed countries and is therefore
underpinned by free market logic, conditions and values, but varies sig-
nificantly in each country (Dahlsrud 2008; Gjølberg 2009; Jamali et al.
2017). Dahlsrud (2008) and Gjølberg (2009), for example, argue that
CSR ‘cannot be separated from the contextual factors of the nation in
which it is practiced’.
As such, studies on ‘CSR and values’ attempt to understand the con-
text, or culture, or ‘local’ philosophy to identify nuances in various CSR
theories and practices. Culture is learned within a society and therefore
shapes collective or individual values. Organizations operate in national
or regional relations that create a distinctive environment for their prac-
tice; hence CSR is also dependent on the contexts or institutional dynam-
ics in which it is assembled. For example, Wang and Juslin (2009) show
how CSR can be interpreted through a moral philosophy—
Confucianism—that reveals the ethical values in CSR work in Chinese
culture. In their paper, the authors focus on a ‘harmony approach’ which
draws on Confucian values to show how people can be motivated to
assume individual responsibilities which in turn can lead to self-­
cultivation, self-control and a harmonious society (Wang and Juslin
2009). In such context, the motivation for conducting CSR becomes a
cultivation of virtues, where people learn to live in harmony with nature,
and hence they are able to assemble a ‘harmonious society’. Other studies
 1 Corporate Responsibility and the Value of Value(s) 7

that focus on developing countries show how CSR has been introduced
by multinationals, aiming to introduce a set of values that does not
account for specific practices and contexts, which results in a gap between
the public discourse of CSR and the actual practice (Jamali et al. 2017),
that is, a ‘selective decoupling’, where rather than transform an institution
or a context, CSR remains a decoupled practice separate from the realities
or conditions on the ground. Jamali et al. (2017) question whether CSR
can actually improve the lives of beneficiaries they claim to help or the
communities especially where such CSR practices remain divorced from
the conditions in which they take place.

1.3  he Role of Value(s) in Corporate

T
Responsibility Theories and Practices
In this book, we look at concepts and practices that might better explain
and align both the ‘value’ and ‘values’ of corporate responsibility and offer
solutions to individuals engaged in making corporate responsibility a
reality, rather than a discredited marketing exercise. The edited collection
brings together papers presented at the 7th International Conference on
Social Responsibility Ethics and Sustainable Business, held at Norwegian
Business School in Oslo on the 12th and 13th of October 2018. This
conference invited submissions that explore the intersections between
and ramifications of ‘value(s)’ and ‘corporate social responsibility’. In this
book we therefore (re)connect value(s) and corporate social responsibil-
ity. We present articles that include current thinking and developments
by both academics and practitioners, combine theoretical foundations on
value and CSR with practical insights and help managers in decision-­
making processes. Additionally, we present conceptualizations from vari-
ous cultures including Japan, Tanzania, Bangladesh, United Kingdom,
Norway, France, Germany, Belgium and Romania.
The first part of the book adopts a theoretical approach on value and
values, and their role in shaping CSR frameworks, tools, conceptualiza-
tions, and then how practice is informed by such theories. For example,
in Chap. 2, Candice Chow and Nada Kakabadse talk about the
8 G. Grigore et al.

importance of executives’ values in shaping enterprises’ corporate respon-

sibility practices. Making use of a ‘values-theory’ lens and drawing on
stories from Canadian executives, this chapter shows how executives’ val-
ues have come to the fore and shaped their views concerning corporate
responsibility practice. Additionally, these stories highlight the link
between executives’ values and corporate responsibility adoption, that is,
the more robust the values, the stronger the individual’s belief in their
ability to drive change without influence from external constraints. This
chapter concludes by advocating for the need to emphazise and integrate
management values into all levels of further and higher education.
Personal reflexivity and immersive experiential learning should be champi-
oned to help strengthen and raise awareness of individuals’ values and to
acknowledge that the personal growth process is an essential driver for
positive change.
Moving from the importance of executives’ values in shaping organiza-
tional practices, then in Chap. 3, Atle Andreassen Raa problematizes phi-
lanthropy from the perspective of economic theory. The author concludes
by relating the stakeholder-shareholder dichotomy in CSR discourses
with a corresponding dichotomy in the interpretation of Adam Smith’s
‘invisible hand’ with or without morality and ethics included. In this way,
Chap. 3 deepens our understanding of how philanthropy and CSR can
be reconciled from an economic and ethical perspective. Then, in Chap.
4, Dušan Kučera situates the desirable and declared value concept of CSR
(corporate social responsibility) and Sustainable Development Goals
(SDGs) with the present regression of moral values in Western society
and Central and Eastern Europe (CEE). The author argues that from a
philosophical perspective, the ‘crisis of values’ and the ‘moral recession’ of
the Western societies are caused by a modern dualist conception of cor-
porate goals. In Chap. 5, Gerhard Kosinowski introduces a strategic tool
to create ‘cooperative value’. His theoretical approach shows how and why
cooperative banks’ activities exceed the creation of value for their mem-
bers. Drawing on 24 in-depth interviews with practitioners from German
cooperative banks, the author reveals that they have the aspiration to be
a high-quality, long-term partner for all their clients and, as such, they act
as orchestrators for their members and non-member clients.
 1 Corporate Responsibility and the Value of Value(s) 9

The second part of the book provides case studies, or ‘local’ interpreta-
tions of, or empirical studies on how, by corporate responsibility into
organizational strategies and practices, value for all stakeholders can be
generated, which in turn may cultivate values. For example, in Chap. 6,
David McQueen and Amelia Turner present a case study exploring the
environmental and sustainable values of UK energy firm Ecotricity and its
founding-director and owner, Dale Vince. The authors consider
Ecotricity’s expansion and diversification from a clean energy provider to
offering a range of sustainable business initiatives including electric car
charging stations, grid-scale battery storage, green mobile phone service
and vegan school food supplies. It also explores marketing strategies and
media coverage of the company and assesses the extent to which the
director’s single-minded and uncompromising values have helped secure
a loyal, niche customer base and could provide a model for future busi-
ness success in the face of the rapidly accelerating climate crisis. The
chapter concludes with a critical discussion of CSR in light of this crisis
and the need for sustainability to take centre stage at every level of busi-
ness decision-making and strategic planning.
From a case study exploring the environmental and sustainable values
of UK energy firm, we then move to Chap. 7, where Adrian Baumgartner
proposes the concept of strategic corporate social responsibility (SCSR),
defined as a corporation’s clearly articulated and communicated policies
and practices towards gaining a competitive advantage by addressing
unmet social needs. His study shows that SCSR activities have a positive
impact not only on corporate financial performance (CFP), or economic
value (EV) but also on societal value (SV). The proposed framework aims
to support future research on CSR and related concepts, as well as to
provide practical guidance and recommendations to business leaders
aiming to implement the principles of CSR in their business. In Chap. 8,
Florian Weber and Kerstin Fehre examine how corporate social responsi-
bility activity (CSRA) and corporate social responsibility communication
(CSRC) impact legitimacy. The empirical results indicate that neither
CSRA, nor CSRC have a standalone effect; nonetheless, CSR is impor-
tant for organizational legitimacy. The authors suggest that a CSR strat-
egy that combines high levels of CSRA with low levels of CSRC is the
most effective way for (re)gaining legitimacy, while an opposite strategy
10 G. Grigore et al.

that combines low levels of CSRA with high levels of CSRC emerges is
the worst. In another empirical study, Anca-Teodora Şerban-Oprescu
provides an analysis of the impact of cultural and educational values on
the entrepreneurial mindset. Chapter 9 therefore focuses on three main
aspects: the connection between education and entrepreneurship; the risk
aversion in entrepreneurship, and related ethics, social responsibility and
entrepreneurship. The author concludes that Romanians still need to
have a more profound understanding of the core values that make for
ethical and socially responsible behaviour in independent ventures.
In Chap. 10, Mohammad Tazul Islam and Katsuhiko Kokubu inter-
rogate the use of legitimacy theory to infer managers’ perceptions of cor-
porate social reporting in a bank from a developing country, Bangladesh.
Their study finds that CSR as a concept is not clear to practitioners and
regulators, who mostly view it as corporate philanthropic activity.
Moreover, the authors find that there is no structured format for CSR
reporting; instead the reporting format is bank-centric. From a legiti-
macy theory perspective, the study therefore confirms that the legitimate
reasons for CSR reporting in the banking industry of Bangladesh are
mostly driven by external stakeholder influences (i.e., regulators, employ-
ees, local community, NGOs, political leader and civil society). In Chap.
11, Omary Swallehe evaluates activities of the corporate citizens in
Tanzania to find the best way of aligning CSR initiatives to obtain mutual
benefits for both the organizations and the general public. Drawing on a
survey of both public and private organizations, the authors find that the
majority of the organizations regard CSR as a source of competitive
advantage through legitimization of companies’ offerings to the custom-
ers and general public. When CSR is not seen to provide competitive
advantage opportunities, then the organizations are unlikely to justify the
‘value’ of CSR for their organization.
 1 Corporate Responsibility and the Value of Value(s) 11

1.4  alue(s) and Corporate Responsibility:

V
Quo Vadis?
The complex and diverse ‘context and culture’ for understanding CSR
and values touched on above changed worldwide in 2020. This was
because, as we have all discovered, Covid-19 changed everything. It has
been said that our lives will never be the same, but exactly how is hard to
say as this book goes to press. Optimists believe that this pandemic will
make us more compassionate and empathetic, others perhaps cling to the
hope that everything will be as it was before. Pessimists think that these
are the last days of humanity, or that at the very least we are on the brink
of an economic downturn that will rival the Great Depression of the
1930s. As editors, we were caught in the midst of the pandemic in
February and March 2020 and, we discussed by video conference from
our homes, rather than our usual workplaces, the impact that this dra-
matic global lockdown could have on corporate responsibility and values
while finalizing this book. Notions of values and responsibility have
already changed, that is for sure. Many companies are suffering enor-
mous losses, or bankruptcy, while others struggle on and show their soli-
darity and responsibility to customers, their staff and the wider community
in empathetic and creative ways. Not all companies are making losses:
Amazon, for instance, is making gains. However, not everything is about
financial gains, as we are learning. We have lost our freedoms and we are
locked in our homes. Keeping your distance is now, paradoxically, a sign
that you love someone, better still, that you love and care for everyone,
even people you have never met and never will. The need for empathy
and care are at the heart of the final chapter of the book by David
McQueen, Francisca Farache and Georgiana Grigore which explores how
Nietzsche’s troubling notions of the ‘herd’, ‘masculine’, warrior values
and attitudes to empathy for the weakest members of society have been
shown to resonate in disturbing ways in the response of several right-­
wing populist leaders to the Coronavirus pandemic sweeping the globe in
2020. What seemed, at worse, shocking unpreparedness and a casual dis-
regard for the well-being of vulnerable groups, or the wider safety of the
nation, indicated a lack of responsibility that was thrown into dramatic
12 G. Grigore et al.

relief by the quick, decisive action of other leaders, organizations and

businesses.
So, this book ends with initial reflections on what extent such a world-
wide health crisis is shaping our understanding of both economic value
and values? There are many more issues we have not touched on. What
kind of responsibilities will companies undertake, and what will be the
external stakeholders’ expectations during such ‘unprecedented’ times?
How will this pandemic shape our future? And how will companies dem-
onstrate their responsibility and values to society? There are questions for
future research. In this book, we join contemporary conversations on the
intricate relationship between values and corporate responsibility, and we
hope that it can be used for future theorizations on CSR and values, or
applications within different national or organizational contexts.

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 Part I
Theoretical Perspectives on Values
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Critias of Midas

285

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262
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