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

This study explores whether companies embracing a corporate social responsibility agenda have a strategic focus on adapting and aligning their value systems to reflect such commitment. The analysis is based on empirical data and a conceptual model juxtaposing corporate values, corporate social responsibility values, and implementation to capture how the different configurations of these aspects may impact the communication carried out by corporations. The findings indicate that the companies in the data sample operate with two markedly different value systems. The coexistence of two value systems is discussed in relation to the reported difficulties that companies experience when facing the new and complex challenge of communicating corporate social responsibility.