Does CSR Matter for Nonprofit Organizations? Testing the Link Between CSR Performance and Trustworthiness in the Nonprofit Versus For-Profit Domain

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Drawing on attribution theory and expectancy violations theory, this paper examines the relevance of Corporate Social Responsibility (CSR) in the nonprofit domain. For this task, an analysis of the effects of positive and negative CSR performance on perceived trustworthiness was conducted for nonprofit and for for-profit organizations. The findings of a survey-based experiment indicate that in the nonprofit domain, positive CSR performance does not significantly affect trustworthiness, whereas negative CSR performance significantly destroys trustworthiness. Since negative CSR performance is the result of irresponsible behavior, the study’s findings suggest that CSR in the nonprofit domain should be centered on “avoiding bad.”

Original languageEnglish
JournalVoluntas: International Journal of Voluntary and Nonprofit Organizations
Volume26
Issue number5
Pages (from-to)1944-1974
Number of pages31
ISSN0957-8765
DOIs
Publication statusPublished - 22.10.2015