How is social accounting produced and how accountable are corporations for their social responsibility ? This paper develops a performative compromise framework for studying how theories and ideologies, the actors who create or mobilize them, and their instrumentation, interact together to...

This paper proposes to confront theoretical and professional perspectives on corporate social responsibility (CSR), which is the subject of renewed interest by both academics and practitioners. After outlining the conceptual bases and showing the strategic importance of social dimensions in the...

Although the resurgence of Corporate Social Responsibility (CSR) has been described as the development of ‘markets for virtue’, little is known about the social construction of CSR markets. Prior works either focus on the economic potential of these markets or criticize the social...

In a recent contribution to this journal, Arjaliès (J Bus Ethics 92:57–78, 2010) suggests that the emergence of socially responsible investment (SRI) in France can be best described as a social movement with a collective identity that aimed to challenge the dominant logic of the financial...

The organizational literature on emerging industries has emphasized the need for institutional entrepreneurs - actors who give the new activity legitimacy and determine its patterns of behaviour. However, little empirical research has been carried out on the strategies that institutional...

This paper analyzes the reasons why some institutional entrepreneurship strategies failed to translate an institution while other succeeded, by paying a specific attention to the interaction between material and discursive dimensions in the translation process. A theoretical framework...