Abstract
The Corporate Sustainability Reporting Directive (CSRD), set to take effect on January 1, 2024, within the European Union (EU) countries, is gradually introducing the critical concept of impact materiality about CSR (Bowen, 1953). In light of the COVID crisis, criticism of greenwashing—where companies exploit ecological themes for “marketing” without taking meaningful action—has become particularly pronounced, especially regarding social and societal concerns. Presently, discussions revolve around the emergence of socialwashing and the broader notion of sustainablewashing, highlighting the urgency of genuine impact and concrete actions.Our research delves into the pivotal role of managers in propagating CSR practices within companies. It scrutinizes a central managerial challenge : how can CSR practices be fostered through managerial commitment? Bridging the realms of organizational and societal commitment, we emphasize a conceptual dynamic as a foundational stance for managers to undertake societal initiatives within their organizations, as discussed by Thomas and Znaniecki (1998).Our empirical study places managers at the epicenter of transformation, driven by individual reinforcement of the significance of work rooted in CSR values and collective interactions among peers. To examine this phenomenon, we employ the concept of dialogue, which, according to Condomines et al. (2015), often remains enigmatic within governance structures. We specifically focus on its most refined form: co-responsibility dialogue. The managers in our research exhibit a profound attachment to their work, organizational commitment following Morrow (1993), and fluidity across their various individual facets, influenced by Boltanski and Thévenot's (1991) diverse worlds. Our central query is: how can we cultivate managers' commitment to society through co-responsibility dialogue?Our methodology hinges on an exhaustive exploration of a single case. We conduct mixed content analysis, lexical studies, and two content analyses, following an initial study of an action not originally designed for research purposes. Employing a specific research posture, observant participation (Soulé 2007), we immerse ourselves in 90 meetings spanning nearly 400 hours over 7 years, coupled with 84 interviews across 76 companies of varying sizes, sectors, and statuses. Our research takes a unique perspective : neither entirely within the company nor entirely outside, our analysis of co-responsibility dialogue within four, inter-company CSR collectives (responsible innovations with proven societal impact (Ingham, 2011) leads to the progressive development of a theoretical framework inspired by grounded theory.Our work demonstrates how a sense of purpose, bolstered by cross-peer CSR engagement, can buttress managers' societal commitment within their organizations. The primary academic contribution of our research lies in the conceptual dynamism of co-responsibility dialogue, acting as a catalyst for instigating societal initiatives within one's organization. In the context of its rapid evolution, we also contribute to a more nuanced understanding of the meaning of work, which is increasingly sought in congruence between personal and professional domains, as a source of inspiration for action, and as the foundation of trust and legitimacy, primarily within peer circles. Additionally, we introduce an underutilized interpretation of the notion of compromise, viewing it as a method rather than an endpoint (Boltanski and Thévenot, 1991) for fostering a community of trust.From a managerial perspective, we elucidate how horizontal, inter-peer network alignment can complement a vertical, intra-organizational CSR strategy. We demonstrate how managers can adopt a form of "role initiative" to embody more responsible leadership, thereby mobilizing a substantial CSR impact (Vo et al., 2022), which is indispensable in our contemporary society.