CSR for emergencies: The two concepts of accountability

Abstract

This work tries to highlight the determinant role of CSR during periods characterized by non-linearity and to produce insights for further research on a dual perspective: 1) companies’ decision-making on CSR implementation and promotional tool preference; 2) consumers’ purchasing/consuming decision-making. So, the interrelated perspective, under the influencing contextual variable of the recent COVID-19 pandemic, would show a crucial role of CSR as an anti-crisis solution. The domain-based review, the direct observation mixed with field analysis survey-based on a sample of 208 respondents made possible the hermeneutical and inference activity on results according to the Situational Crisis Communication Theory and Goffman’s view on the art of impression management, mixed with a persuasive approach characterizing advertising. The perception analysis, not directly operated ethnographically with companies, allowed to investigate CSR from different angles, permits the researchers to observe the exponential rise of advertising campaigns with a social scope and CSR promotional activities in accordance with the emergence of the two intrinsic concepts of accountability from an external point of view.