La corporate social responsibility tra isomorfismo e decoupling. Un’analisi empirica su un campione di imprese quotate in Borsa

Abstract

This work aims to verify the presence of isomorphic conducts and/or decoupling process within a sample of enterprises listed on the Italian Stock Exchange. It starts with the evolution of CSR construct and with the role of the communication in which the constituent elements of CSR can be led back to a set of topics in the strategic business agenda. The work continues with an attempt to reinterpret the phenomenon throughout the theoretical framework of new institutionalism, with the aim, we hope, to identify new cognitive constructs that enrich the discussion on the theme by providing new food for thought. The work ends with an empirical research, aimed at investigating the presence of isomorphic conducts and decoupling process finalized, mainly or exclusively, to generate social legitimation before than better business performance.