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Unraveling business ethics: unethical practices within the context of corporate social responsibility

Garczarek-Bąk Urszula, Kubaszewska Kinga, Lemańczyk Joanna

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 192

275--293

Purpose: This article aims to conduct a rigorous examination of the literature surrounding Corporate Social Responsibility (CSR). Criticisms of the strategy will be articulated and substantiated through concrete examples from the business sphere. Additionally, the delineation of alternative approaches for implementing the tenets of responsible business is emphasized. Design/methodology/approach: Grounded in a critical literature review, the methodology involves investigating various forms of CSR-washing, using examples to examine different definitions and implications. Additionally, CSR reports are scrutinized to identify disparities between declarations and actual situations. Furthermore, examples for each type of CSR-washing are meticulously selected, and a guidance list is created to prevent such occurrences. Findings: Derived from the extant literature, unethical practices have been categorized and designated. Moreover, specific instances have been referenced to underscore the distinctions among various manifestations of “washing”. Social implications: The foundational literature integral to subsequent deliberations on the Corporate Social Responsibility (CSR) concept has been restricted to publications available in both English and Polish. The illustrative case studies, which highlight instances of “washing”, are gleaned from a thorough analysis of academic literature on CSR-washing, practitioner documents, and activist discourse, along with notable actions described in the media. Originality/value: This article undertakes a critical analysis of Corporate Social Responsibility (CSR) by elucidating key imperatives and delineating inequitable practices within the purview of the supply side, using a case study as an illustrative vehicle. Additionally, it endeavors to unveil alternative paradigms for responsible business conduct, thereby contributing to the discourse on the depreciation of CSR's positive standing.