arbiter
JournalsAccount

Why are you so different? A behavioral theory perspective of CSR communication strategy

Wen Zhang et al.

European Management Review2026https://doi.org/10.1111/emre.70052article
AJG 3ABDC B
Weight
0.50

Abstract

We introduce and examine corporate social responsibility (CSR) reporting distinctiveness—the degree to which a company's CSR narratives differ from industry peers—as a strategic communication approach. Drawing on the behavioral theory of the firm, we theorize that when CSR performance falls below aspirations (i.e., CSR negative discrepancy), firms engage in problemistic search, leading them to adopt distinctive reporting strategies. Using 2127 CSR reports from S&P 500 companies from 2016 to 2021, we employ text mining and deep learning image analysis techniques to analyze how firms craft distinctive narratives. We find that firms with the higher CSR negative discrepancy exhibit higher reporting distinctiveness. This relationship is strengthened by CEO duality, highlighting how concentrated power enables experimental communication strategies, and by industry culpability, demonstrating how external legitimacy pressures intensify narrative differentiation. The study extends BTOF into strategic CSR communication by identifying distinctiveness as a purposeful response to the performance shortfall that combines textual and visual elements to manage stakeholder perceptions.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1111/emre.70052

Or copy a formatted citation

@article{wen2026,
  title        = {{Why are you so different? A behavioral theory perspective of CSR communication strategy}},
  author       = {Wen Zhang et al.},
  journal      = {European Management Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/emre.70052},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Why are you so different? A behavioral theory perspective of CSR communication strategy

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.