These factors have an important impact on the

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know-how underpinning CSR. These factors have an important impact on the diffusion of organizational practices. At the same time, they can limit the available set of alternative CSR approaches (Delmas 2002 ). Matten and Moon ( 2008 ) indicated that regulative, normative, and cognitive forces lead to increasingly standardized and rationalized practices in organizations, running across industries and national boundaries. In this way, the institutional framework provides a theoretical perspective that is helpful in understanding 6 M.C.S. de Abreu
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organizational strategy and what types of pressure mechanisms are employed to deal with sustainability concerns. Regulative forces tend to feature the roles of government agencies, as well as formal laws and policies and their enforcement, emphasizing how rule-based sys- tems aim to coerce actors into certain behavior. Normative forces introduce pre- scriptive, evaluative, and obligatory dimensions into business-society relationship. They de fi ne goals and objectives but also designate ways (rules) to pursue them. The third category of forces, cultural-cognitive, emphasizes the role of cultural beliefs in enabling actions that tend to remain unquestioned by society (Scott 2008 ). Delmas ( 2002 ) demonstrated how coercive, normative, and cognitive forces of the institutional environment within a speci fi c country affect the cost and potential bene fi ts of ISO 14001 adoption, and how this would lead to different adoption rates in Europe and in the United States. In her framework, the lack of speci fi c legal mechanisms in the United States and cooperation between industry and regulatory agencies most likely account for the slow pace of adoption of ISO 14001. Multi- nationals may also initiate the diffusion of ISO 14001 through mimetic mechanisms. CSR re fl ects how the fi rm is in fl uenced by the institutional environment and government policies that build on the business society relationship (Siltaoja and Onkila 2013 ). Matten and Moon ( 2008 ) have argued that CSR practices are in fl uenced by the historical evolution of the institutional framework in which business, government, legal, and social actors operate. National differences in CSR can be explained by political, fi nancial, educational, labor, and cultural systems. These are the key components that have shaped the historical development of the national business system. In this way, strong institutions are necessary to encourage corporations to be responsive to the social concerns beyond their own economic interests (Campbell 2007 ). 3 Approaches to Corporate Social Responsibility in a Global Context The globalization of the business environment in recent years has made it imper- ative for fi rms to look for foreign market opportunities in order to gain and sustain competitive advantages. Globalization can be de fi ned as the process of intensi fi - cation of cross-area and cross-border social relations. Companies from different locations increase transnational interdependence of economic and social activities.
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  • Fall '19
  • Corporate social responsibility, CSR Practices

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