Corporate Social Responsibility: Window Dressing or Genuine Action?

This essay provides a critical examination of Corporate Social Responsibility (CSR), exploring the application of theory to practice. It addresses the ambiguity of CSR, questioning whether it is merely window dressing or a genuine commitment, and uses examples of multinational corporations' CSR implementations. The discussion centers on the relationship between CSR and public relations, highlighting the role of CSR in bolstering firms' reputations and mitigating risks. The essay delves into the theory of decoupling, illustrating how a disconnect between CSR policies and daily operations can lead to accusations of window dressing. It explores the arguments from various authors on whether CSR is a genuine effort to create value for communities or simply a marketing tactic. Finally, it presents case studies of companies like L&G and Global Media to illustrate how businesses are benefiting from well-designed CSR strategies.

Running head: NOTION OF CORPORATE SOCIAL RESPONSIBILITY
Notion of corporate social responsibility
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NOTION OF CORPORATE SOCIAL RESPONSIBILITY
Introduction:
In this paper, the critical aspect of public relations such as notion of corporate social
responsibility (CSR) has been critically examined by outlining the application of theory to
practice. The ambiguity of corporate social responsibility as an act of window dressing or an
invention of public relations is addressed in the paper by taking some examples of
implementation of such responsibility of multinational corporations. CSR by big business is
viewed as the promises to go beyond their legal obligations for bringing the compatibility
between organization’s concern for human rights and environment and driving the value to
society by addressing the issues of development, sustainability and human rights. Originally,
CSR was conceived as the way organizations create positive impact on the stakeholder,
employees and communities of the world. The implementation of effective CSR strategy helps in
bolstering the reputation of firms and mitigating the risks and this is done by adopting a
deliberate path and enabling the companies to take a positive path (Prjournal.instituteforpr.org
2019). The discussion below addresses whether CSR creates a material value for the
communities or it is merely window dressing to increase the profits by companies using
disingenuous marketing.
Discussion:
CSR has become an area of increased interest in the professional and academic research
with the expansion of business management to the field of public relations. There is no complete

NOTION OF CORPORATE SOCIAL RESPONSIBILITY
development of CSR and public relations as both the disciplines seek to address the quality of the
relationship between key stakeholders and organization. The link between CSR and public
relations is closely linked by the literature by drawing the perspective of public relations where
the professional of public relation acts as relationship building, perform boundary, spanning
functions and communication efforts.
CSR reports and the code of conducts are the most concrete instruments, which the firms
uses for communicating their commitments. Window dress or statement of fact might be
contained in such code of conducts. The window dressing behavior is displayed by adapting
hierarchical pyramid of Wright, which is done by decoupling operational process for integrating
CSR. The policy designed to implement CSR effectively by the organization is as close as the
core business process of the firms (Graafland and Smid 2019).
Theory of Decoupling:
(Source: Su et al. 2016)
The above diagram depicts various inputs involved in the business structure that
determines the predetermined goal and in order to foster effective CSR, implementation of code

NOTION OF CORPORATE SOCIAL RESPONSIBILITY
of conduct is greatly emphasized by the business. The day-to-day operations of the business
should be integrated with the codes for effectively implementing the CSR policy. Creation of the
value using the code of conduct becomes meaningless if the process of implementation is
decoupled from every day decision making. In such scenario, the accusation of window dressing
might be imposed on the firms. There can be further decoupling if there is a failure on part of the
firm to adequately integrate the code of conduct and thereby hampering the measurement and
audit of the results. The behavior of window dressing in such instances can be captured by
displaying the inconsistencies between the external and internal picture of commitment (Mazutis
and Slawinski 2015). If the results obtained from the organizations is linked to the theory, then
there can be different possibilities. It is likely that the window dressing has not been applied by
the organization that has not published the sustainability report and scores high on the
compliance. However, firms can still be engaged in the window dressing when they are skillful
in mastering the acts of complying and report publishing. On other hand, firms are more likely to
integrate CSR activities into their daily operations when they are high on the implementation as
well as the compliance. Here, the likelihood of implementation is concerned with the systematic
analysis of the report. Moreover, an organization solely publishing CSR report represents an act
of window dressing strategies and firms are likely to engage in the input window dressing when
they score low on compliance likelihood. Firms are likely to engage in the output and input
window dressing when they score low on the implementation likelihood as well as compliance
and this might be indicative of the fact that they have adopted deliberate decoupling strategy
(Ellerup et al. 2018).
The topic of CSR is subject to criticism and much debate and it is argued by some author
that it is sheered as window dressing and the companies sticking to the aim of making profit.

NOTION OF CORPORATE SOCIAL RESPONSIBILITY
CSR is used as a tool to divert the stakeholder’s attention from some serious issues whilst others
supporting the concept finds that the activities of the companies create a major impact on the
physical and social environments in which they operate. It is believed that organizations are
benefitted in multiple ways and can enjoy sustainability by engaging in the corporate social
activities (Pope and Wæraas 2016). The explanation of the statement that whether CSR is merely
a window dressing by the companies can be explained by presenting the arguments by different
authors.
It is believed by the critics of CSR that the companies implement CSR programs to divert
the attention of the public from core issues and such program is used for their own commercial
benefits by building reputation and relationship. Genuine engagement of the companies in the
CSR activities would make the benefits visible and substantial say by increasing sales that
enhances the reputation of organization. However, the companies would be losing at the end by
undertaking the CSR activities intended to distract the public. Another argument presented is
companies are not interested in engaging in CSR activities as they are thought to be the
responsibility of the government for ensuring the welfare of people and state. Nevertheless, there
are some areas where the government is ineffective or incapable of creating solutions to address
some societal problems and there comes big business into picture (Connors et al. 2017).
In one of the article published on Forbes titled” Is corporate social responsibility
“Hypocritical window dressing” presents an argument that corporate social responsibility is not
anything more than disingenuous marketing and the corporate philanthropy is regarded as small
potatoes. The social relevance attached with the corporate social responsibility is argued to be
promoted as the profitability source and not externality. The corporate philanthropy is not
viewed to be small compared to the profit centers of the company and they are not held to the

NOTION OF CORPORATE SOCIAL RESPONSIBILITY
speed, quality and scale of standards as expected by excellent business. Furthermore, the shared
value paradigm of GE, IBM and Intuit is pointed out in the article, which is intended to create
long-term value to under banked and banked customers. It cannot be regarded as the charitable
accommodation and is the opportunity to generate revenues from millions of Americans by
creating trust. Are such acts by the business is just more window dressing (Forbes.com 2019).
The way CSR is changing and how the companies are benefitting by designing the
appropriate strategy is explained by presenting the examples of few big businesses. It is believed
by L & G that CSR is an integral function and making an investment in CSR strategy helps in
critically providing a safety net for those in need along with promoting the transparency of
balance sheets to the stakeholders. The factor that distinguish L & G in terms of CSR is that such
acts are viewed as the long-term commitments to the communities and customers around them.
Goal accomplishment is done by the organization by going beyond their core business operations
and making direct investment of billions of pound that intended to provide health benefits and
income support for pensioners including housing. Moreover, 7 billion of pounds of proactive
balance is invested into social, economic and environmental projects and this helped in adding to
the CSR campaigns long-term stability (Ib-sm.org 2019).
The activities of CSR by Global Media is presented as global goodness and the difference
to the society is created by massive reach and harnessing their assets. The make some noise and
Big music project of Global Media are intended to encourage those who do not have access to
achieve greater things and instigating alterations for the betterment. Strategic partnership is
another CSR strategy that create impact on investors by increasing engagement of staffs and
charity through built in communication plan. The model of raising money by make some noise
also helps in building sustainability through media marketing classes, marketing, and thereby

NOTION OF CORPORATE SOCIAL RESPONSIBILITY
creating an impact on considerable number of projects every year (Thefsforum.co.uk 2019).
Using such approach, Global is able to provide needy with high impact service and products and
give back to the community.
Conclusion:
From the analysis of theory on the CSR and its association with public relations, it has
been found that the possibility of organization to window dress is represented by publishing of
CSR project and compliance factor. Some article has presented argument that companies adopt
CSR policy to window dress while others support that CSR is not mere a window dressing and it
is more than that. The CSR is far from window dressing. The efforts of business is furthered in
maintaining long term stability by creating positive and long lasting impact on needy and it also
forms the basis of critical component to empower and service people. Therefore, the byproduct
of perception and improved image of organization are the additional benefits and hence, it can be
concluded that CSR is not a mere window dressing by the big businesses.

NOTION OF CORPORATE SOCIAL RESPONSIBILITY
References:
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dressing’effect: Mitigating the negative effects of inherent skepticism towards corporate social
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Ellerup Nielsen, A. and Thomsen, C., 2018. Reviewing corporate social responsibility
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Forbes.com., 2019. Is Corporate Social Responsibility "Hypocritical Window Dressing"?.
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