In this paper, we develop a conceptual framework that emphasises the need, for the purposes of reputation building, for fit between CSR activities and other key characteristics of the firm. Furthermore, using data on a sample of 227 UK PLCs, we provide evidence in support of a role for fit in the link between reputation and social performance, which suggests a need to tailor CSR activities in light of a firm's size and the nature of its principle business activity. Thus, we highlight the strategic importance of correctly identifying the appropriate scope and extent of CSR activism.
- Corporate reputation
- Social responsibility