The Commercialization of CSR: Consultants Selling Responsibility
This chapter examines the controversial relationship between the concepts of Non-Profit organization (NPO) and Corporate Social Responsibility (CSR). The debate on the concept of CSR first arose from reflection in the managerial disciplines on the relationships between multinational companies and society. It can be argued that the spread of the concept of CSR and instruments correlated with it among NPOs results from the process of mimesis described by the neo-institutionalist approach in organization studies. The aim of the MOSES (Modelli Organizzativi a Sostegno dell'Economia Sociale) Project was to introduce a number of NPO operating in the province of Trento, Italy, to the theme of social responsibility and the related practices and instruments. TNM saw MOSES project as an opportunity to equip itself with a useful instrument with which to communicate the social and cultural value of its activities. CMU saw participation in MOSES project as an opportunity to develop a uniform system of social accounting for all its local facilities.