ABSTRACT

Human resources are part of all activities of a company and are therefore essential to gain a sustainable competitive advantage. One critical factor in attracting and retaining talent is the corporate social responsibility (CSR) footprint of the corporation, which entails a balance of social, environmental, and economic goals. This chapter demonstrates how junior managers perceive and prioritize CSR activities within a German subsidiary of a global energy-producing company. It focuses on how junior managers trade off financial consequences both for the enterprise and for themselves in the form of remuneration with the implications for the CSR dimensions of a business project. The expected success probability of the project is rated as important by most participants in the post-experimental questionnaire. However, the attribute was designed with identical values for all projects and was therefore obviously irrelevant for differentiating or prioritizing the projects. CSR affects different stakeholders' decision-making.