2023 Volume 23 Pages 90-96
In recent years, companies have become increasingly active in corporate social responsibility (CSR). According to institutional theory, the intention of companies to engage in CSR activities is not only to contribute to society, but also to pursue “social legitimacy”. When CSR activities are viewed as an isomorphic process, they are considered to emerge from the three types of isomorphic pressures proposed by DiMaggio and Powell: coercive pressure, normative pressure, and mimetic pressure. In this paper, Nestlé S.A. and UCC Group were selected as case studies to analyze the impact on the CSR activities from the viewpoints of the companies’ business model and the isomorphic pressure. The result shows that differences in CSR activities arise because of differences in isomorphic pressure due to the business model adopted by companies.
