CSR Overload? A Critical Analysis of Corporate Social Responsibility from the Companies` and the Consumers` Point of View

Inhaltsverzeichnis (Table of Contents)

• Introduction
  • Problem Definition and Relevance of the Topic
  • Objectives of Work
  • Structure of Work
• Theoretical Foundation of Corporate Social Responsibility
  • Definition
  • Distinction from Related Terms
  • Elements of CSR
    • Corporate Citizenship
    • Sustainability
    • Corporate Governance
  • Historical Development of CSR
  • Systemization of CSR
    • Pyramid of CSR by Carroll
    • Two-Dimensional Model of Corporate Social Responsibility by Quazi and O'Brien
    • Three-Dimensional Model of CSR by Schwartz/Carroll
• CSR from the Companies' Point of View
  • Causes for CSR
    • Moral Imperative and Sustainability
    • Prevention Against Barriers and Restrictions
    • Pressure from Society and Reputation
  • Ethical Values vs. the Market
    • Financial and Time Expenditure for CSR
    • Managing CSR
    • Missing Support of Stakeholders
  • CSR as Competitive Advantage
    • Unique Selling Proposition
    • Strategic CSR by Porter and Kramer
    • CSR and Communication
  • Greenwashing
    • Definition and Relation to CSR
    • Possible Effects of Greenwashing
  • Interim Conclusion – CSR from a Companies' Point of View
• CSR from the Consumers' Point of View
  • Awareness of Corporate Social Responsibility
  • Influence of CSR on Consumer Behavior
    • Current Scientific Statistics
    • Reactance to CSR and Influence on Consumer Behavior
  • Empirical Questioning to Test Current Reactance to CSR Campaigns
    • Structure of Questioning
    • Evaluation of Results
  • Interim Conclusion - CSR from a Consumers' Point of View
• Recommendations for Companies to Implement CSR
  • Recommendations for the Decision Making for CSR
  • Recommendations for a Credible CSR Communication

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This master’s thesis critically analyzes corporate social responsibility from the perspectives of companies and consumers. It examines the reasons why companies engage in CSR, explores the potential challenges and opportunities associated with CSR implementation, and investigates the impact of CSR on consumer behavior. The main objectives of the work are to:

• Define and critically examine the theoretical foundation of corporate social responsibility.
• Analyze the motivations, challenges, and opportunities for companies engaging in CSR.
• Investigate the relationship between CSR and consumer behavior, including the impact of CSR campaigns on consumer perceptions and purchasing decisions.
• Develop recommendations for companies to effectively implement and communicate their CSR initiatives.

Zusammenfassung der Kapitel (Chapter Summaries)

The introduction sets the stage for the thesis by defining the problem of CSR overload and highlighting the relevance of this topic. It outlines the objectives of the work and provides a roadmap for its structure. Chapter 2 lays the groundwork for the analysis by providing a comprehensive overview of the theoretical foundation of CSR. It examines the definition, historical development, and different systemizations of CSR, offering insights into the evolution of this concept. Chapter 3 delves into the companies' perspective on CSR. It explores the driving forces behind corporate engagement in CSR, such as moral imperative, prevention against barriers, and pressure from society. It also examines the challenges faced by companies, including financial and time expenditure, managing CSR initiatives, and lack of stakeholder support. This chapter examines the potential for CSR to create a competitive advantage, highlighting the concepts of unique selling proposition and strategic CSR. It also investigates the phenomenon of greenwashing, examining its definition, relation to CSR, and potential effects. Chapter 4 shifts focus to the consumers' perspective on CSR. It investigates consumer awareness of corporate social responsibility and the influence of CSR on consumer behavior. The chapter explores both current scientific statistics and the phenomenon of reactance to CSR campaigns, providing a nuanced understanding of how consumers respond to these initiatives. Chapter 5 offers practical recommendations for companies to implement CSR effectively. It provides guidance for decision-making in relation to CSR, focusing on the development of credible CSR communication strategies.

Schlüsselwörter (Keywords)

The core concepts and key themes of this master’s thesis revolve around corporate social responsibility, consumer behavior, and ethical business practices. The work delves into the motivations for companies engaging in CSR, examining the challenges and opportunities associated with implementing these initiatives. It investigates the impact of CSR on consumer perceptions and purchasing decisions, analyzing the role of greenwashing and the potential for consumer reactance.