The non-sense of organizational morality Processing corporate social responsibility between formal and informal organizational structures

Purpose – Companies’ corporate social responsibility (CSR) activities tend to be regarded with suspicion: Taking managerial decision about engaging in CSR or communicating, this decision does not constitute the actual execution of this decision itself. A gulf can exist between deciding, speaking and doing. In fact, this gap between speaking and doing has longed fuelled the discussion about the risks, benefits and pitfalls of CSR, mainly for one reason: It remains unknown what happens to CSR concepts when they are transformed from formal decisions at the top of the hierarchy to concrete action in the rest of the organization. This paper explores this internal transformation process by combining the macro- and micro-levels of observation. Design/methodology/approach – From a macro-perspective, the authors use Nils Brunsson’s notion of organizational hypocrisy to elucidate the societal conditions of the intraorganizational enforcement of CSR. Second, the authors combine this framework with Karl Weick’s organ...