ABSTRACT
Our research aim is to shed light onto the rather vaguely described linkage of CSR and competitiveness. Compared with other approaches (Carroll, 1999; Carter & Jennings, 2004; Dahlsrud, 2008; Go¨bbels, 2002; Johnston & Beatson, 2005; Joyner & Payne, 2002; Matten & Crane, 2005b; Moir, 2001; Montiel, 2008; O’Dwyer, 2002; Taneja et al., 2011; Van Marrewijk, 2003), our typology presents a referential framework to analyse different stages of CSR implementation, focusing on the materiality of CSR and helping to assess the potential of CSR to create competitive advantage and new business opportunities. It links CSR to four of the most frequently implemented business operations:
. Project-oriented CSR: Projects are seen as a temporary organization and a social system different from permanent organization. They are designed for the performance of a relatively unique, short-to medium-term strategic business process of medium or large scope. Since CSR activities are often integrated into projects and handled by project management, we identified this as the first and easiest way of integrating CSR into a standard business operation.
. Quality-oriented CSR: Quality management has a long tradition in research and practice and is often connected to standards such as ISO or total quality management (TQM). Within these standards, CSR is gaining importance. Hence, we identified quality management as the second important business operation in which CSR can be integrated.
