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...

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...

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...

[fre] Cet article étudie l’interaction entre performance sociétale et financière comme une construction sociale sur les marchés financiers. Les processus de cadrage des croyances, quant au lien entre PSE et PF, peuvent être analysés en s’appuyant sur la perspective...

In a recent contribution to this journal, Arjaliès (J Bus Ethics 92:57–78, <CitationRef CitationID="CR4">2010</CitationRef>) 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...</citationref>

This study investigates the institutional work that underlies the diffusion of responsible investment (RI) and enhances its adaptation to local settings. Building on institutional theory and actor–network theory, we advance the concept of contextualization work to describe the institutional...

Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and...