Moral licensing and corporate social responsibility: A systematic literature review and a research agenda

Journal of Governance and Regulation

article

Johanna Feldmann¹  Jenny Halfina¹  Noa Victoria Josefine Heyn¹  Lea Marie Körber¹  Yassin Denis Bouzzine¹  RainerLueg¹ 

[1]Leuphana University Lüneburg, Institute of Management

[2]University of Southern Denmark, Department of Business and Economics

关键词: Moral Licensing;    CSR;    CSIR;    Misconduct;    SLR;   

DOI  :  10.22495/jgrv11i1siart9

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

Moral licensing describes people’s sense of ethical entitlement to morally questionable behavior after they have previously exhibited socially desired behavior. The objective of this review is to examine the concept of moral licensing in the corporate social responsibility (CSR) literature. To this end, we conducted a systematic literature review (SLR) covering the period from 2012 to 2021. First, our research explains why moral licensing is defined differently across CSR contexts. Second, we illustrate how CSR practices precede moral licensing and misconduct among top executives and employees (List & Momeni, 2021; Ormiston & Wong, 2013). Third, findings suggest that currently underexplored variables moderate the relationship between CSR and moral licensing, including the moral identity symbolization of CEOs and the style of CSR communication. Fourth, we suggest that very few studies have addressed these potentially negative effects of CSR. In conclusion, this review offers an initial overview on moral licensing, examines implications for practice, proposes extensions to existing theory, and sets an agenda for future research.

【 授权许可】

CC BY-NC