Von rhetorischer zu organisationaler Realität? Die globale Standardisierung von Unternehmensverantwortung als diskursiver Aushandlungsprozess

In this paper, we examine the process of global corporate social responsibility (CSR) standardization. By drawing on neo-institutionalist theories we distinguish between the breadth and depth dimension of CSR standardization. Based on our empirical study of the "Equator Principles", a CSR standard in the field of international project finance, we exemplify that CSR standards indeed can disseminate rapidly and widely within an industry (breadth dimension). However, we also show that their impact is contingent upon discursive negotiation processes that affect whether the formal adoption of a standard is perceived as meaningful and legitimate, in turn engendering the actual organizational implementation of practices (depth dimension). [PUB ABSTRACT]