The appearance of CSR Responsiveness in Times of crisis: UK Evidence

Purpose: The COVID-19 pandemic had a devastating impact on various corporate practices, including social activities. This impact was anticipated to motivate many companies to focus on short-term gains and postpone CSR-related investments, an issue that worth a detailed examination. Therefore, this study examines whether CSR reporting by UK companies was influenced by the COVID-19 pandemic.

Methodology: We investigated CSR reported by UK companies’ C-Suite during the pandemic. Using textual analysis, we analysed UK companies’ CEOs and Chairmen statements/letters in 2020/2021.

Findings: We found that C-Suite CSR reports during COVID-19 focused on employees’ moral support, safety, and online customer support, with less attention being paid to environmental performance and an ignorance of certain CSR elements such as climate change and equality. This finding confirms the context-dependent nature of CSR during crises and explains how it is configured by mega-events at the societal level.

Originality: The evidence reported in this study is beneficial for understanding how global crises can reconfigure companies’ top management perceptions of CSR.