Implementing and communicating corporate social responsibility : implications of firm size and organizational cost

In this paper we address two research gaps in the extant Corporate Social Responsibility (CSR) literature. The first gap results from a lack of understanding of different patterns of CSR engagement with respect to CSR communication and implementation. The second gap concerns limited knowledge about the influence of firm size on CSR engagement. We develop new theory by looking at variations in implementation and communication costs depending on firm size. This allows us to explain the large firm implementation gap (large firms are relatively strong in communicating CSR but weaker at implementing it into their structures and practices) and vice versa the small firm communication gap (weak communication and strong implementation). Our model expands a new theory of CSR engagement based on as yet underemphasized firm-level antecedents of CSR, and opens up several new avenues for future and in particular comparative research