Banking on bullshit: indifferences towards truth in corporate social responsibility

被引:6
|
作者
Herold, David M. [1 ]
Dietrich, Timo [2 ]
Breitbarth, Tim [3 ]
机构
[1] Vienna Univ Econ & Business, Vienna, Austria
[2] Griffith Univ, Griffith Business Sch, Brisbane, Qld, Australia
[3] Swinburne Univ Technol, Melbourne, Vic, Australia
关键词
Corporate social responsibility; Communication; Bullshit; Rhetoric; Banking industry; INSTITUTIONAL INVESTOR PREFERENCES; MORAL-HAZARD; FINANCIAL PERFORMANCE; CUSTOMER RESPONSES; CONSUMER BOYCOTTS; MEDIATING ROLE; CSR; IMPACT; REPUTATION; ATTITUDES;
D O I
10.1108/IJBM-04-2020-0207
中图分类号
F [经济];
学科分类号
02 ;
摘要
PurposeThis study aims to identify and deconstruct bullshit in banks' corporate social responsibility (CSR) communication to advance the management rhetoric research space, which has been characterised by an indifference to truth and meaning.Design/methodology/approachBased on the management rhetoric theory, the study provides a typology of bullshit phenomena overview in the banking sector and follows McCarthy et al.'s (2020) Currency, Reliability, Authority, and Purpose/Point of View (C.R.A.P.) framework to showcase how bullshit can be comprehended, recognised, acted against and prevented.FindingsThis paper puts a spotlight on written and spoken language to detect bullshit in banks' CSR statements. It provides actionable insights into how stakeholders can act against and prevent bullshit statements from occurring in the future.Research limitations/implicationsFuture research is warranted to assess the use of still imagery, events and video materials in corporate communications and non-financial reporting. Further rigorous assessment of actual CSR initiatives must be undertaken to assess claimed contributions.Practical implicationsMonitoring mechanisms and independent assurance statements prepared by authorised third parties may strengthen the motivation and ethicality of CSR activities.Originality/valueThis viewpoint is the first to follow the C.R.A.P framework and critically assess indifferences towards truth in banks' CSR communications.
引用
收藏
页码:618 / 637
页数:20
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