Title: Causal maps and the performance measurement of CSR related intangibles: a case study

Authors: Cristiana Parisi, Kai N. Hockerts

Addresses: Department of Entrepreneurship and Relationship Management, Faculty of Social Sciences, University of Southern Denmark, Engstien 1, DK-6000 Kolding, Denmark. ' Copenhagen Business School (CBS), Centre for Corporate Social Responsibility (cbsCSR) Porcelanshaven 18A, DK-2000 Frederiksberg, Denmark

Abstract: This paper uses a longitudinal case study to investigate the possible use of causal maps in the process of performance management and measurement of corporate social responsibility|s (CSR) related intangibles. An inductive theory building methodology (Glaser and Srauss, 1967; Eisenhardt, 1989; Van de Ven, 1992) is adopted taking an open-ended fieldwork approach towards the research question. In choosing our case study, the pharmaceutical industry was targeted as notable for relevant CSR investment; within the sector, we chose a traditional industry leader, Novo Nordisk, because of its outstanding corporate social performance. The mapping process at Novo Nordisk produced a qualitative record of the company|s perceived competitive advantages, related to managing CSR related intangibles. This allowed the strategic direction to be developed as a network of statements about intentions, their importance and how they are to be implemented and measured was created.

Keywords: corporate social responsibility; CSR; sustainability; sustainable development; strategic performance; causal maps; performance measurement; related intangibles; performance management; inductive theory building; Barney Glaser; Anselm Strauss; Kathleen Eisenhardt; Andrew Van de Ven; pharmaceutical industry; Novo Nordisk; Denmark; mapping processes; qualitative records; competitive advantages; strategic direction; statements of intention; learning; intellectual capital; business models; innovation.

DOI: 10.1504/IJLIC.2011.041075

International Journal of Learning and Intellectual Capital, 2011 Vol.8 No.3, pp.290 - 309

Published online: 30 Jun 2011 *

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