Researching the gap between strategic and operational levels of corporate responsibility

The purpose of this paper is to understand differences between the strategic level and the operational level of corporate responsibility within an organization.

The research was conducted as a single case study of one of the more noteworthy Finnish firms with respect to corporate responsibility reporting.

The results show that strategic and operational levels differ in terms of their developmental stage of corporate responsibility. The strategic level is more focused on responsibility issues concerning external stakeholders, on reporting, on corporate image and on quantitative measures. The operational level emphasizes internal stakeholders, acting, daily existence, and qualitative criteria.

A well‐known corporate responsibility model was useful for identifying how perspectives concerning corporate social responsibility vary within the corporation. However, to explore the reasons for this variation, the actors, actions, outcomes and drivers of corporate responsibility need to be examined. The single case study method limits the generalizability of the results.

The research presents a unique case study with novel empirical data. The study contributes to the corporate responsibility research by discussing the differences between words and deeds of corporate responsibility, by testing the usefulness of a corporate responsibility framework and by trying to understand the reasons why different functions of an organization are at different developmental stages regarding corporate responsibility.