Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/338183 
Year of Publication: 
2023
Citation: 
[Journal:] Organization Management Journal (OMJ) [ISSN:] 1541-6518 [Volume:] 20 [Issue:] 2 [Year:] 2023 [Pages:] 63-74
Publisher: 
Emerald, Leeds
Abstract: 
Purpose - The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach - To this end, the authors conduct a conceptual review and develop a framework illustrating how moral credits and moral credentials (moral licensing) may institutionalize irresponsibility and lead to subsequent misconduct. Findings - The authors propose a conceptual framework that describes the relationship between past CSR and organizational misconduct by the means of moral licensing. Based on initial literature-based findings, this paper provides confirmatory evidence for the authors' framework and illustrates that past CSR might be used as a moral licensing tool that eventually fosters the occurrence of organizational misconduct. Research limitations/implications - The authors propose future researchers account for the moral licensing effect when examining the antecedents of misconduct and explore the potential moderators of this effect. Practical implications - The authors recommend that organizations establish management control systems that specifically address the issue of moral licensing when evaluating CSR initiatives. The authors also propose that organizations should adhere to a consistent CSR strategy that potentially fosters the selection of moral leaders who are not prone to moral licensing. Originality/value - To the best of the authors' knowledge, this paper is the first to connect corporate social responsibility, moral licensing and organizational misconduct from a conceptual perspective.
Subjects: 
CSR
Institutional theory
Management control
Moral licensing
Organizational misconduct
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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