Purpose – Differences in corporate commitments to sustainability have attracted increasing attentions of both researchers and practitioners. However, reasons behind such differences still lack a generic theorization. We propose that one source of these differences lies in the development and...

Purpose – The objective of this paper is to address the question whether and how firms can follow a standard management process to cope with emerging corporate social responsibility (CSR) challenges? Both researchers and practitioners have paid increasing attention to the question because of...