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Assessing corporate social performance: Strategies of legitimation and conflicting ideologies

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  • Bessire, Dominique
  • Onnée, Stéphane

Abstract

Our study started with an action research project carried out within an organization specialized in the assessment of corporate social performance (CSP), in a French context: we were asked to achieve a critical analysis of the rating grid used by this organization for the domain of corporate governance. Assessing CSP has become in France an issue around which an organizational field has emerged in the mid 90s. The quest for legitimacy appears as a powerful driver for all the organizations in this field, but the strategies that social analysis and rating organizations deploy to achieve this aim differ significantly. Using a Weberian methodology, we have identified two ideal types of strategy: conservative (perpetuating the societal status quo) and activist (trying to impel change). We argue that these differences in strategies reflect ideological oppositions. Here also we have typified two opposite ideologies: utilitarian and non-utilitarian. Conservative strategies appear to be embedded in a utilitarian ideology; in the short term, they may seem more successful than activist strategies, but in the long term, their future appears more uncertain.

Suggested Citation

  • Bessire, Dominique & Onnée, Stéphane, 2010. "Assessing corporate social performance: Strategies of legitimation and conflicting ideologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 445-467.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:6:p:445-467
    DOI: 10.1016/j.cpa.2010.01.015
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    3. Borgers, A.C.T., 2014. "Responsible investing : New insights into performance and tastes," Other publications TiSEM 587e777f-c242-4a44-968e-7, Tilburg University, School of Economics and Management.
    4. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
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    6. Kai-Chong Thong & Wai-Peng Wong, 2018. "Pathways for Sustainable Supply Chain Performance—Evidence from a Developing Country, Malaysia," Sustainability, MDPI, vol. 10(8), pages 1-26, August.
    7. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    8. Frédérique Déjean & Stéphanie Giamporcaro & Jean-Pascal Gond & Bernard Leca & Elise Penalva-Icher, 2013. "Mistaking an Emerging Market for a Social Movement? A Comment on Arjaliès’ Social-Movement Perspective on Socially Responsible Investment in France," Journal of Business Ethics, Springer, vol. 112(2), pages 205-212, January.
    9. Borgers, Arian & Derwall, Jeroen & Koedijk, Kees & ter Horst, Jenke, 2013. "Stakeholder relations and stock returns: On errors in investors' expectations and learning," Journal of Empirical Finance, Elsevier, vol. 22(C), pages 159-175.
    10. Marie LEMAIRE, 2018. ""It's a Bible!" Unexpected use, misuse and non-use of CSR standards among "activist" workers," Working Papers of LaRGE Research Center 2018-08, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    11. Barda, Kelly, 2020. "Analyser la performance financière des indices boursiers environnementaux [Analyzing financial performance of green stock market indices]," MPRA Paper 102537, University Library of Munich, Germany.
    12. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.
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    14. Mohamed Chelli & Yves Gendron, 2013. "Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers," Journal of Business Ethics, Springer, vol. 112(2), pages 187-203, January.

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