CSR Consistency: Moral Sensemaking from Top Management Team to Online Social Media

Drawing on organization character theory and corporate social responsibility (CSR) sensemaking, this study explores the CSR consistency of moral sensemaking in the company from top management to social media communication channels. First, we measure CSR moral sensemaking in top management team (TMT) letters and firm-generated content (FGC) on social media platform based on the dictionary developed from qualitative content analysis, topic modeling, and CSR expert rating. Second, we compare the moral sensemaking between two communication channels. Third, we investigate the relationship between moral sensemaking consistency and CSR engagement of the company. Our results contribute to the literature in business ethics, management, and social media research in IS. The study will also offer an alternative way for CSR evaluation and bring practical implications to CSR investors and rating agencies.

In The Proceedings of The 29th Americas Conference on Information Systems, Panama City, Panama, 2023