Strategic CSR Framing by Firms in Emerging Markets

International isomorphism is the traditional explanation for emerging firms’ use of CSR discourse. In a study of 245 firms in 8 countries, we find that although isomorphism explains convergence on one dimension of CSR, firms diverge from the international standard on other frames. This divergence is explained by symbolic management of risk perceptions and performative response within the institutional environment of the home country. Through qualitative and quantitative content analysis we find that environmental and human rights CSR frames focus attention on risk reduction relative to peers while traditional CSR frames portray the firm as a moral exemplar. In a climate of increasing litigiousness and awareness of risk, environmental and human rights discourses are the natural strategic choices of firms when conveying CSR activities. Overall, the environmental dimension increases over time, congruent with the explanation of mimetic isomorphism. However, patterns on a country level reveal that firms remain strategic actors in that they choose frames compatible with local government context, particularly when that government context is strong.