Purpose This paper aims to enlarge ongoing debate about corporate social responsibility (CSR) proposing reflections about the role of cognitive and information flows in influencing companies’ approaches and market expectations related to CSR. Design/methodology/approach The paper builds upon the research streams related to the information asymmetry and cognitive distance, for identifying through the interpretative lens provided by systems studies, possible key drivers on which policymakers, researchers and practitioners should act for building a suitable, shared and long-term oriented path for CSR. Findings The paper defines a scenario map about CSR in the light of information asymmetry and cognitive distance. Such a map supports both researchers and practitioners in better understanding actions and paths required for building a shared approach to CSR. Research limitations/implications Recognizing the multidimensionality of CSR and the multiple managerial and organizational contributions provided for underling its advantages for companies, the paper focuses the attention on the elements and conditions able to promote, stimulate and encourage companies’ CSR strategies. Originality/value The paper provides a fresh conceptual framework for explaining conditions and elements required for ensuring the success of strategies for CSR. Adopting a systems view, the paper overcomes the limitations related to a reductionist view about advantages and results of CSR to call the attention on the conditions that should be met for ensuring the emergence of a shared approach to CSR.

中文翻译：

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对企业社会责任的整体看法。信息不对称与认知距离的前因作用

目的 本文旨在扩大关于企业社会责任 (CSR) 的持续辩论，提出对认知和信息流在影响与企业社会责任相关的公司方法和市场预期方面的作用的思考。设计/方法/方法 本文建立在与信息不对称和认知距离相关的研究流的基础上，通过系统研究提供的解释性镜头，确定政策制定者、研究人员和从业者应该采取行动的可能的关键驱动因素，以建立一个合适的、共享的CSR 的长期导向路径。发现 本文根据信息不对称和认知距离定义了一个关于企业社会责任的情景图。这样的地图支持研究人员和从业人员更好地理解构建企业社会责任共享方法所需的行动和路径。研究局限/意义 认识到企业社会责任的多维性以及为公司发挥其优势所提供的多重管理和组织贡献，本文重点关注能够促进、激励和鼓励企业社会责任战略的要素和条件。原创性/价值 本文提供了一个全新的概念框架，用于解释确保企业社会责任战略成功所需的条件和要素。采用系统视图，