ABSTRACT
In the introduction to this volume, we noted a discrepancy between a general and global CSR discourse that seems to be homogeneous in content, and an apparent heterogeneity of operationalizations of CSR at the firm level. Further, we suggested that the measurement of CSR plays a mediating role between the two. Therefore, the chapters in the three parts of this book explored homogeneity and heterogeneity in CSR, as well as the role of measurement of CSR, at different levels of analysis. The time has come to take stock of our findings and to interpret the discrepancy. In this concluding chapter, we first show that indeed there is a rather homogeneous CSR discourse at the broadest level of analysis, and we offer an explanation for this observation. Then, we show how at the operational level there actually is much more heterogeneity than generally assumed: not only across countries, and across and within industries, but also within firms and over time. Again, we offer an explanation. Finally, we discuss how emerging CSR reporting systems serve as mediators between the contradicting trends at both levels. In the discussion, we present some implications of these findings. The chapter is concluded with some general suggestions for future research on managing CSR in action.
