Thinking of the organization as a system: The role of managerial perceptions in developing a corporate social responsibility strategic agenda

The societal issues conveyed to the organization by its internal and external stakeholders can be various and often conflicting. Consequently, organizations confront difficulties when attempting to identify the range of relevant societal issues they must prioritize to design corporate social responsibility (CSR) programs. This article proposes a conceptual framework to clarify the processes that underlie the emergence, prioritization and integration of CSR issues into organizational goals. Specifically, this article uses systems thinking, CSR, and organizational interpretation theories to highlight the central influence of top managers' perceptions on the development of CSR strategic agendas.