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

International Journal of Learning and Intellectual Capital

Volumn 8, Issue 3, 2011, Pages 290-309

  Parisi, Cristiana ^a   Hockerts, Kai N ^b  

^a UNIVERSITY OF SOUTHERN DENMARK   (Denmark)

^b Centre for Corporate Social Responsibility ^*  (Denmark)

Author keywords

Case study; Corporate social responsibility; CSR; Intellectual capital; Strategic performance measurement systems; Sustainability

Indexed keywords

EID: 79959994713     PISSN: 14794853     EISSN: 14794861     Source Type: Journal    
DOI: 10.1504/IJLIC.2011.041075     Document Type: Article

References (89)

1. Ahlborn, H., et al. (2005) 'No immediate pain relief for the pharmaceutical industry', Current Opinion in Drug Discovery and Development, Vol. 8, No. 3, pp. 384-389.
2. Amidon, D. M. (2003) The Innovation Superhighway. Harnessing Intellectual Capital for Sustainable Collaborative Advantage, Butterworth-Heinmann, London.
3. Andriessen, D. (2004) Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles, Butterworth Heinemann, Boston.
4. Argyris, C. and Schön, D. (1978) Organizational Learning, Addison Wesley, New York.
5. Aupperle, K. E., Carrol, A. B. and Hatfield, J. D. H. (2005) 'An empirical examination of the relationship between corporate social responsibility and profitability', Academy of Management Journal, Vol. 28, No. 2, pp. 446-463.
6. Axelrod, R. (1976) Structure of Decision, University of Princeton Press, Princeton.
7. Baumol, W. J. (1970) 'Enlightend self-interest and corporate philanthropy', in Baumol, W. J. (Ed.): A New Rationale for Corporate Social Policy, Committee for Economic Development, New York.
8. Beloe, S., Scherer, J. and Knoepfel, I. (2004) Values for Money - Reviewing the Quality of SRI Research, Sustainability, London.
9. Blacconiere, W. G. and Patten, D. M. (1994) 'Environmental disclosures, regulatory costs and changes in firm value', Journal of Accounting and Economics, Vol. 18, pp. 357-377.
10. Bontis, N. (2001) 'Assessing knowledge assets: a review of the models used to measure intellectual capital', Intellectual Journal of Management Reviews, Vol. 3, No. 1, pp. 41-60.
11. Burke, L. and Logsdon, J. M. (1996) 'How corporate social responsibility pays off', Long Range Planning, Vol. 29, No. 4, pp. 495-502. (Pubitemid 126401121)
12. Burns, J. and Scapens, R. (2000) 'Conceptualizing management accounting change: an institutional framework', Management Accounting Research, Vol. 11, No. 3, pp. 3-25.
13. Busco, C. et al. (2007) 'Management accounting issues in interpreting its nature and change', Management Accounting Research, Vol. 18, pp. 125-149.
14. Davis, K. (1973) 'The case for and against business assumptions of social responsibility', Academy of Management Journal, Vol. 16, pp. 312-322.
15. DeSimone, L. and Popoff, F. (1977) Eco-Efficiency: The Business Link to Sustainable Development, MIT Press, Cambridge.
16. Economist (2005) 'Prescription for change: a survey on pharmaceuticals', June 18.
17. Eden, C. F. (1988) 'Cognitive mapping: a review', European Journal of Operational Research, Vol. 36, pp. 1-13.
18. Eden, C. F. (2004) 'Analyzing cognitive maps to help structure issues and problems', European Journal of Operational Research, Vol. 159, pp. 673-686.
19. Eden, C. F. and Ackermann F. (2001) 'Contrasting single user and networked group decision support systems for strategy making', Group Decision and Negotiation, Vol. 10, pp. 47-66.
20. Eden, C. F., Ackermann, F. and Cropper, S. (1992) 'The analysis of cause maps', Journal of Management Studies, Vol. 29, No. 3, pp. 309-324.
21. Edvinsson, L. and Malone, M. S. (1997) Intellectual Capital. The Proven Way to Establish Your Company's Real Value by Measuring its Hidden Brainpower, Judy Piatkus Publishers, London.
22. Eisenhardt, K. (1989) 'Building theories from case study research', Academy of Management Review, Vol. 14, No. 4, pp. 532-550.
23. Elkington, J. (1997) Cannibals with Forks, Capstone, Oxford.
24. Ernst and Young (2006) Progression 2006, The Ernst and Young Annual Global Pharmaceutical Report.
25. Friedman, M. (1970) 'The social responsibility of Business is to increase its profits', New York Times Magazine, 13 September.
26. Glaser, B. G. and Strauss, A. L. (1967) The Discovery of Grounded Theory, Aldine de Gruyter, New York.
27. Gu, F. and Lev, B. (2002) 'Intangible assets: measurement, asset, usefulness', available at www.stern. nyu.edu/~blev/.
28. Harris Interactive (2005) 'Harris Poll 2005', Pharmaceutical Executive, No. 8, pp. 13-29.
29. Hart, S. L. (1995) 'A natural-resource-based view of the firm', Academy of Management Review, Vol. 20, No. 4, pp. 986-1014. (Pubitemid 126003241)
30. Henriques, A. and Richardson, J. (2004) The Triple Bottom Line. Does it all Add up?, Earthscan, London.
31. Higgins, J. M. and Currie, D. M. (2004) 'It's time to rebalance the scorecard', Business and Society Review, Vol. 109, No. 3, pp. 297-309.
32. Hockerts, K. (2006) 'Managerial perceptions of the business case for corporate social responsibility', Working paper, Copenhangen Business School.
33. Holström, S. (2005) 'Reframing public relations: the evolution of a reflective paradigm for organizational legitimization', Public Relations Review, Vol. 31, No. 1, pp. 497-504.
34. Hubbard, T. and Love, J. (2004) 'A new trade framework for global healthcare R&D', PloS Biology, Vol. 2, No. 2, pp. 147-150.
35. Kakabadse, A. and Morsing, M. (2006) Corporate Social Responsibility. Reconciling Aspiration with Application, Palgrave Macmillan, New York.
36. Kaplan, R. S. and Norton, D. P. (2006) Alignment. Using the Balanced Scorecard to Create Corporate Synergies, Harvard Business School Press, Boston.
37. Kaplan, R. S., and Norton, D. P. (2003) Strategy Maps. Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press, Boston.
38. Klassen, R. D. and Whybark, D. C. (1999) 'The impact of environmental technologies on manufacturing performance', Academy of Management Journal, Vol. 42, No. 6, pp. 599-615.
39. Langfield-Smith, K. (1992) 'Exploring the need for a shared cognitive map', Journal of Management Studies, Vol. 29, No. 3, pp. 349-368.
40. Laukkanen, M. (1994) 'Comparative cause mapping of organizational cognitions', Organization Science, Vol. 5, No. 3, pp. 322-343.
41. Lee, T. W. (1998) Using Qualitative Methods in Organizational Research, Thousand Oaks, Sage.
42. Lev, B. (2001) Intangibles: Management, Measurement, and Reporting, The Brookings Institution Press, Washington.
43. M'Pherson, P. K. and Pike, S. (2001) 'Accounting, empirical measurement and intellectual capital', Journal of Intellectual Capital, Vol. 2, No. 3, pp. 246-260. (Pubitemid 33333374)
44. Margolis, J. D. and Walsh, J. P. (2001) People and Profits? The Search for a Link between a Company's Social and Financial Performance, Mahvah, Lawrence Erlbaum Associate.
45. Margolis, J. D. and Walsh, J. P. (2003) 'Misery loves companies: rethinking social initiatives by business', Administrative Science Quarterly, Vol. 48, No. 2, pp. 268-305.
46. Marr, B. (2006) Strategic Performance Management. Leveraging and Measuring your Intangible Value Drivers, Butterworth-Heinemann, London.
47. Marr, B., Schiuma, G. and Neely, A. (2004) 'The dynamics of value creation. Mapping your intellectual performance drivers', Journal of Intellectual Capital, Vol. 5, No. 2.
48. Menawat, A. and Garfein, A. (2006) Profit Mapping, McGraw-Hill, New York.
49. Meyer, A. (2001) 'What's in it for the customer? Successfully marketing green clothes', Business Strategy and Environment, Vol. 10, No. 5, pp. 317-330. (Pubitemid 32885945)
50. Miles, M. B. and Huberman, A. M. (1984) Qualitative Data Analysis, Beverly Hills, Sage.
51. Morsig, M. and Tyessen, C. (Eds.) (2003) Corporate Values and Responsibility. The Case of Denmark, Copenhagen, Samfundslitteratur.
52. Novo Nordisk (2003) Progress and Change. Two Diabetes Scenarios towards 2020.
53. Novo Nordisk (2005) Way of Management.
54. Novo Nordisk (2006) Annual Report 2005.
55. Orlitzky, M., Schmidt, F. L. and Rynes, S. L. (2003) 'Corporate social and financial performance: a meta-analysis', Organisation Studies, Vol. 24, No. 3, pp. 403-441. (Pubitemid 36937857)
56. Palmer, K., Oates, W. E. and Portney, P. R. (1995) 'Tightening environmental standards: the benefit-cost or the no-cost paradigm?', Journal of Economic Perspectives, Vol. 9, No, 4 pp. 119-132.
57. Parisi, C. and Hockerts, K. (2008) 'Managerial mindsets and performance measurement systems of CSR-related intangibles', Measuring Business Excellence, Vol. 12, No. 2, pp. 51-67.
58. Pike, S. and Roos, G. (2000) 'Intellectual capital measurement and holistic value approach (HVA)', Works Institute Journal, No. 42, pp. 76-92.
59. Porter, M. E. (2004) 'Redefining competition in health care', Harvard Business Review, No. 6, pp. 5-16.
60. Porter, M. E. and Van der Linde, C. (1995a) 'Green and competitive: ending the stalemate', Harvard Business Review, Vol. 73, No. 5, pp. 120-134.
61. Porter, M. E. and Van der Linde, C. (1995b) 'Toward a new conception of the environment-competitiveness relationship', Journal of the Economic Perspectives, Vol. 9, No. 4, pp. 97-118.
62. Prahalad, C. K. (2005) The Fortune at the Bottom of the Pyramid: Eradicating Poverty through Profits, Warton School Publishing.
63. Prahalad, C. K. and Hammel, G. (1990) 'The core competence of the corporation', Harvard Business Review, Vol. 68, No. 3, pp. 79-91.
64. Reinhardt, F. L. (1999) 'Bringing the environment down to earth', Harvard Business Review, Vol. 77, No. 4, pp. 83-93.
65. Reinhardt, F. L. (2000) Down to Earth, Applying Business Principles to Environmental Management, Harvard Business Press, Boston.
66. Roberto, E. L. and Kotler, P. (1989) Social Marketing: Strategies for Changing Public Behavior, Publisher Free Press.
67. Robertson, D. C. (1983) 'Empiricism in business ethics: suggested research directions', Journal of Business Ethics, Vol. 12, pp. 585-599.
68. Roos, G., and Roos, J. (1997) 'Measuring your company's intellectual performance', Long Range Planning, Vol. 30 pp. 413-426.
69. Roos, G., Pike, S. and Fernström L. (2005b) Managing Intellectual Capital in Practice, Butterworth-Heineman, Oxford.
70. Roos, G., Pike, S. and Fernström, L. (2005a) 'Valuation and reporting of intangibles - state of the art in 2004', Int. J. Learning and Intellectual Capital, Vol. 2, No. 1, pp. 21-48.
71. Russo, M. V. and Fuots, P. A. (1997) 'A resource-based perspective on corporate environmental performance and profitability', Academy of Management Journal, Vol. 40, No. 3, pp. 534-559.
72. Rylander, A., Jacobsen K. and Roos G. (2000) 'Towards improved information disclosure on intellectual capital', International Journal of Technology Management, Vol. 20, pp. 715-742.
73. Santos, S. P., Belton, V. and Howick, S. (2002) 'Adding value to performance measurement by using system dynamics and multicriteria analysis', International Journal of Operations & Production Management, Vol. 11, No. 11, pp. 1246-1272.
74. Skovlund, S. (2004) 'DAWN of a new era', KM Magazine, Vol. 8, No. 3, pp. 23-35.
75. Sullivan, P. H. (2000) Value-Driven Intellectual Capital. How to Convert Intangible Corporate Assets into Market Value, John Wiley & Sons, New York.
76. SustainAbility (2004) Gearing Up, SustainAbility Ltd., London.
77. Sveiby, K. E., Linard, K. and Dvorsky, L. (2002) 'Building a knowledge-based strategy: a system dynamic model for allocating value adding capacity', Working paper, available at www.sveiby.com/articles/smodelkstartegy. pdf.
78. Van de Ven, A. H. (1992) 'Suggestions for studying strategy processes', Strategic Management Journal, Vol. 13, pp. 169-188.
79. Viedma, J. M. (2001) 'ICBS intellectual capital benchmarking system', Journal of Intellectual Capital, Vol. 2, No. 2, pp. 148-164.
80. Vogel, D. (2005) The Market for Virtue. The Potential and Limits of Corporate Social Responsibility, The Brookings Institution, Washington.
81. Walley, N. and Whitehead, B. (1994) 'It's not easy being green', Harvard Business Review, May-June, pp. 46-52.
82. Wallich, H. C. and McGowan, J. J. (1970) 'Stockholder interest and the corporation's role in social policy', in W. J. B. et al. (Ed.): A New Rationale for Corporate Social Policy, pp. 39-59, Committee for Economic Development, New York.
83. World Business Council of Sustainable Development (2002) The Business Case for Sustainable Development, WBCSD, Geneva.
84. World Health Organization (2006) Public Health. Innovations and Intellectual Property Rights.
85. Yaziji, M. (2004) 'Toward a theory of social risk', International studies of Management and Organization, Vol. 34, No. 4, pp. 87-107.
86. Yin, R. K. (1989) Case Study Research: Design and Methods, Sage Publications, Newburg Park, CA.
87. Yin, R. K. (2003) Case Study Research, Sage Publications, 3rd ed., Thousand Oaks, California.
88. Zack, M. H. (2005) 'The strategic advantage of knowledge learning', Intl. J. Learning and Intellectual Capital, Vol. 2, No. 1, pp. 1-20.
89. Zollo, M. and Winter, S. G. (2002) 'Deliberate Learning and the evolution of dynamic capabilities', Academy of Management Journal, Vol. 28, No. 2, pp. 446-463.