ABSTRACT

The employee is a central feature of much stakeholder theory and corporate social responsibility (CSR) research and practice. It tends to be so in a manner that treats them as a salient stakeholder who has rights that ought to be observed by the firm. For example, health and safety, a fair wage, avoiding child labor within international commodity chains and so forth are central here. 1 Indeed, as Crane and Matten 2 have recently pointed out, when it comes to social reporting and social accounting the treatment of workers in terms of upholding labor standards is often primary, as is the perception of being deemed “a good employer”. Not emphasized as much in the literature, however, is the internal role of CSR and business ethics programs—how they serve to deal with tensions between the values of workers and the unabashed pursuit of profit. This chapter serves to initiate a discussion in this area and will propose that CSR initiatives are not only driven by external stakeholders or a concern with labor standards and rights, but may also serve a cultural or even ideological purpose: to align employees’ political and personal values with an aggressive business model, especially in industries that might be considered controversial.