Corporate hypocrisy in the context of corporate social responsibility: a literature review

Abstract

Purpose Corporate social responsibility (CSR) is going through a critical period that challenges its capacity to respond to social and environmental crises, which could be associated with the growing Corporate Hypocrisy (CH) phenomenon. This study aims to identify the theoretical perspectives of the scientific literature on CH as a contemporary phenomenon concerning CSR. Design/methodology/approach We adopted a sequential mixed-method approach in this study. First, we conducted a bibliometric analysis of the publications on the Web of Science database. Subsequently, we performed a content analysis of CH with CSR. Findings The literature review revealed two main research paths: the first deals with the perceptions of hypocrisy; the second relates to the company’s responsibility for disclosure. In addition, we found that researchers use different expressions to refer to the gap between discourse and action in organisations. Some authors suggest subtle differences between these terms, while others use them interchangeably. The causes of this phenomenon vary according to the facets of hypocrisy and the negative implications for the reputation and credibility of companies. Originality/value This study contributes to understanding the dissociation between CSR statements and practices. To this end, it combines and collates the literature on a phenomenon studied from different sides using numerous designations.