Aligning CSR Values to change Corporate Social Behavior : Utilizing Management Control Systems to create Shared Values

University essay from Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik

Abstract: The aim of this study is to investigate how explicit CSR values are implemented in the organizational culture of companies through MCS. The focus is on which elements of MCS affect the tacit CSR values of employees, so that employee and corporate values can be aligned. Additionally, the role that shared values play on corporate social behavior is explored. To answer the research question both primary and secondary data were collected and analyzed by conducting multiple case studies. The primary data was collected through qualitative, semi-structured interviews. Secondary data was collected from the case companies’ official reports, codes of conduct and statements. A model was created to create a visualization of the concepts used in the theoretical framework. This study found that companies from nine different industries utilize MCS to align CSR values in their organization, and realize green marketing behavior. Shared values are created through four MCS; a belief system, a diagnostic control system, a boundary system and an interactive control system. These are the building blocks upon which positive corporate social behavior is grounded on. This study’s results provide managers tools to affect their company’s corporate social behavior. Additionally, on a broader level, this study indicates that green marketing and greenwashing behavior can be viewed as choices that companies can deliberately make. Managers can affect the corporate social behavior of their company and are therefore responsible for the path they choose regarding CSR. 

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