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Corporate Social Responsibility: the Intersection of Facts, Beliefs and Values

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Corporate Social Responsibility: the Intersection of Facts, Beliefs and Values Corporate Social Responsibility: The Intersection of Facts, Beliefs and Values Phil Considine A thesis submitted in partial fulfilment of the requirements of the University of Lincoln for the degree of Doctor of Philosophy April 2015 Contents Abstract ..................................................................................................... 7 Chapter 1: Introduction ........................................................................... 10 1.1 Overview .................................................................................... 10 1.2 Research Objectives and Questions ............................................. 12 1.3 Research Boundaries ................................................................ 13 1.4 Research Methodology .............................................................. 14 1.5 Structure of the Thesis ............................................................... 16 1.6 Conclusion ................................................................................. 20 Chapter 2: Literature Review ................................................................. 21 2.1 Introduction .................................................................................... 21 2.2 Triple Bottom Line – Broadening the Debate ................................. 33 2.3 Impact of CSR ............................................................................... 35 2.4 Business Benefits of CSR ............................................................. 40 2.5 Business Case and Measures of CSR .......................................... 48 2.6 Reporting and Measurement ......................................................... 70 2.7 Organisational Culture ................................................................... 73 2.8 The Role of Sense making ............................................................ 79 2.9 A Critical Approach ........................................................................ 90 2.10 Contextual Differences ................................................................ 92 2.11 Literature Review – Reflection ..................................................... 94 2.12 Linking literature and research questions .................................. 102 Chapter 3: Methodology ........................................................................ 104 3.1 Introduction .................................................................................. 104 3.2 Research Paradigms ................................................................... 106 3.3 Grounded Theory ........................................................................ 115 3.4 Biases.......................................................................................... 132 3.5 Criticisms of Grounded Theory .................................................... 133 3.6 Case Study .................................................................................. 137 3.7 Validity & Reliability ..................................................................... 151 3.8 Research Strategy and Design .................................................... 155 3.9 Stage I ..................................................................................... 164 3.10 Second and Third Stage Research Participants ....................... 172 Page 2 3.11 Data Storage and Coding ..................................................... 173 3.12 Ethical Considerations .......................................................... 174 3.13 Conclusions and Summary of Chapter ...................................... 176 Chapter 4: Alliance Boots Case Study .................................................. 178 4.1 Introduction .................................................................................. 178 4.2 Stage 1 Boots Plc 2006 – 2010 ................................................... 183 4.3 Codes and Data .......................................................................... 187 4.4 Revisiting 2011 – 2013 ................................................................ 205 4.5 Summary ..................................................................................... 206 4.6 Key Points From Chapter 4 ......................................................... 211 Chapter 5: The Co-operative Banking Group Case .............................. 215 5.1 Introduction ................................................................................. 215 5.2 The Co-operative bank: Background ........................................... 218 5.3 The Co-operative and the UK banking landscape ..................... 220 5.4 Data Collection and Analysis ....................................................... 229 5.5 Contemporary Problems.............................................................. 246 5.6 Basel Agreement ......................................................................... 249 5.7 Summary ..................................................................................... 252 5.8 Key Points from Chapter 5 .......................................................... 253 Chapter 6: Lincolnshire Co-operative Society (LCS) ............................. 254 6.1 Introduction .................................................................................. 254 6.2 Lincolnshire Co-operative and the Co-operative Movement ........ 255 6.3 Lincolnshire Co-operative ............................................................ 263 6.4 Methodological Approach and the Case ...................................... 267 6.5 Summary ..................................................................................... 291 6.6 Key Points from Chapter 6 .......................................................... 293 Chapter 7 Discussion and Conclusions ................................................ 296 7.1 Introduction .................................................................................. 296 7.2 Selective Code Analysis .............................................................. 297 7.3 Key Points from the research ...................................................... 332 7.4 The Research Questions ............................................................. 338 7.5 Contribution ................................................................................. 340 7.6 Final Thoughts ............................................................................. 344 Page 3 7.7 Limitations of the Study and Possible Future Developments ....... 346 Bibliography .......................................................................................... 349 Appendix 1: Sample Open Codes ......................................................... 375 Appendix 2 – Example Open Coded Interview ..................................... 377 Appendix 3 – Interview Questions and Information Sheet .................... 385 Appendix 4 – Breakdown of Interviewees ............................................. 391 Appendix 5: British Academy of Management Conference Paper Abstract .............................................................................................................. 392 Appendix 6 : Co-operative Conference Paper Abstract ........................ 393 Appendix 7: IMP Conference Paper Abstract ....................................... 396 Appendix 8: Co-operative Bank Account Application Extract ................ 398 List of Tables Table 2.1 Development and Focus of CSR…………………………… ….24 Table 2.2 CSR Terminology…………………………………………………26 Table 2.3 Organisational Legal Structures………………………………...69 Table 2.4 CSR Timeline……………………………………………………...98 Table 3.1 The Axial and Selective Coding Process……………………..126 Table 3.2 Case Selection Ranking……………………………………… ..149 Table 3.3 Validity and Reliability…………………………………………. 154 Table 3.4 Overview of stage 1 study participants………………………..167 Table 3.5 Ethical Issues and Implications………………………………...175 Table 4.1 Key themes and selective codes………………………………185 Table 4.2 Comments linked to activities………………………………….196 Table 5.1 Key themes and selective codes………………………………231 Table 5.2 Comments linked to activities………………………………..…240 Table 6.1 The Rochdale Principles……………………………………..…262 Table 6.2 ICA Principles…………………………………………………....263 Table 6.3 Lincolnshire Co-operative ethical principles………………….267 Table 6.4 Key themes and selective codes…………………………...….271 Page 4 Table 6.5 Comments linked to activities…………………………………..279 Table 6.6 Lincolnshire Co-operative measures………………………….288 Table 7.1 Illustrative comments……………………………………………301 List of Figures Figure 1.1 The research process……………………………………………15 Figure 2.1 Carroll’s CSR Pyramid…………………………………………..27 Figure 2.2 The Cultural Web………………………………………………...78 Figure 2.3 The Evolution of CSR……………………………………………95 Figure 2.4 Growth in CSR Reporting……………………………………….96 Figure 3.1 The Research Onion…………………………………………..104 Figure 3.2 The CSR Matrix….................................................................131 Figure 3.3 Case Study Research………………………………………….144 Figure 3.4 Case Study Design……………………………………………..145 Figure 3.5 The Research Process…………………………………………156 Figure 3.6 Outline of key areas covered………………………………….157 Figure 3.7 Data Collection Sources……………………………………….159 Figure 3.8 Outline of key areas covered………………………………….165 Figure 3.9 Framework for stage 1 interviews…………………………….168 Figure 3.10 Outline of key areas covered………………………………...172 Figure 4.1 The CSR Matrix…………………………………………………185 Figure 5.1 The CSR Matrix…………………………………………………239 Figure 6.1 The CSR Matrix…………………………………………………278 Figure 7.1 Sense- giving……………………………………………………..306 Figure 7.2 The CSR Matrix…………………………………………………314
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