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In contrast to content-based models of corporate social responsibility (CSR), we propose a process model of organizational sensemaking explaining how managers think, discuss, and act with respect to their key stakeholders and the world at large. We also propose a set of cognitive, linguistic, and conative dimensions to identify such an intrinsic orientation that guides CSR-related activities. Recognizing patterns of interrelationships among these dimensions might lead to a better understanding of a firm's CSR impact and generate a rich research agenda that links key organizational features to CSR character.
Basu et al. (Tue,) studied this question.
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