When corporate social responsibility (CSR) as a sensemaking process is assessed from a corporate governance perspective, this implies that stakeholders do not only influence companies by promoting and enforcing regulations and other corporate guidelines. They also influence companies by promoting regulation on influence pathways, by demanding that companies develop formal mechanisms that allow companies and stakeholders to discuss and in some cases agree on changes to principles and policies. This perspective suggests that regulation is an outcome of power relations and is, as such, a reflection of certain mental models. As such, mental models reveal the political bias in corporate governance perspectives. For this reason, CSR research needs to be clear about the underlying assumptions about corporate governance, and corporate governance research needs to disclose which mental models of CSR influence the outcomes. Taking a governance perspective on the development of mental models of CSR helps to understand the interaction between CSR and processes of sensemaking at the institutional, organizational and individual levels.

中文翻译：

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治理体系和结构中的企业社会责任流程：企业社会责任心智模式的发展

当从公司治理的角度评估作为一种意义制定过程的企业社会责任 (CSR) 时，这意味着利益相关者不仅通过促进和执行法规和其他公司准则来影响公司。他们还通过促进对影响途径的监管来影响公司，要求公司制定正式机制，允许公司和利益相关者讨论并在某些情况下就原则和政策的变化达成一致。这种观点表明，监管是权力关系的结果，因此是某些心理模型的反映。因此，心智模型揭示了公司治理观点中的政治偏见。因此，企业社会责任研究需要明确公司治理的基本假设，公司治理研究需要揭示哪些企业社会责任心智模型会影响结果。从治理的角度看待企业社会责任心智模型的发展，有助于理解企业社会责任与制度、组织和个人层面上意义建构过程之间的相互作用。