Identical or Just Compatible? The Utility of Corporate Identity Values in Communicating Corporate Social Responsibility

This study explores whether companies embracing a corporate social responsibilityagenda have a strategic focus on adapting and aligning their value systems toreflect such commitment. The analysis is based on empirical data and a conceptualmodel juxtaposing corporate values, corporate social responsibility values, andimplementation to capture how the different configurations of these aspects mayimpact the communication carried out by corporations. The findings indicate thatthe companies in the data sample operate with two markedly different value systems.The coexistence of two value systems is discussed in relation to the reporteddifficulties that companies experience when facing the new and complex challenge ofcommunicating corporate social responsibility.