The Existence of an Autonomous Department of CSR (Corporate Social Responsibility) and its Impact on Manager’s Perceptions About CSR

Abstract

This study examines whether a separate – autonomous or not – CSR department within the company, affects the opinions of managers of Greek enterprises about practices and activities of CSR. The findings suggest that managers of companies operating in Greece, without a special CSR department, accept a greater degree of institutionalization of CSR, since it offers financial and tax advantages in contrast to the companies with a specialized department. In other, we found that the way a company manages its activities and practices of CSR is not largely affect the perceptions of managers or directors, in connection to whether a company has a separate CSR department, or not.