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The hypocrisy sincerity continuum in corporate communication and decision-making: a model to evaluate corporate social responsibility and business ethics practices

Fassin, Yves
Buelens, Marc
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Publication Type
Journal article with impact factor
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Supervisor
Publication Year
2011
Journal
Management Decision
Book
Publication Volume
49
Publication Issue
4
Publication Begin page
586
Publication End page
600
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Abstract
The disconnect between the corporate social responsibility (CSR) rhetoric and the practical reality experienced within companies calls for improved CSR evaluation systems that take into account the hypocrisy content of the firm's communication. The aim of this article is to contribute to the conceptual underpinning of a sincerity/hypocrisy index that positions an organization on a continuum from idealism to cynicism. Design/methodology/approach Starting with the analysis of the reasons for the dissonance between message and reality, the drivers of ethical corporate behavior, the intention of the actors and the intensity of effort and of corporate communication were analysed. Findings. The analysis of the reasons for dissonance between message and reality sheds light on the role of communication in the perception of hypocrisy. An underlying model of a sincerity/hypocrisy index is proposed to position the firm on a continuum from idealism to hypocrisy in function of the degree of congruence or dissonance between communication and reality.
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