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Between AI Ethics and Responsibility: How Marketing Professionals Navigate the Corporate Social Responsibility of AI

Foka, Eleni LU and Juni Ferreira, Mathias LU (2026) BUSN39 20261
Department of Business Administration
Abstract
Purpose: The purpose of this thesis is to investigate how marketing professionals make sense of the ethical and CSR implications of using GenAI in marketing and how they assign responsibility for its potential consequences. Exploring further and understanding the gap between organizational obligations and individuals' ethical judgment is crucial to developing effective strategies for responsible AI use.
Research Questions: How do marketing professionals make sense of the ethical CSR implications of implementing AI into marketing? Also, where do marketing professionals assign responsibility for the ethical consequences of the effects of implementing AI into marketing?
Methodology: This thesis employed a constructivist epistemology with an... (More)
Purpose: The purpose of this thesis is to investigate how marketing professionals make sense of the ethical and CSR implications of using GenAI in marketing and how they assign responsibility for its potential consequences. Exploring further and understanding the gap between organizational obligations and individuals' ethical judgment is crucial to developing effective strategies for responsible AI use.
Research Questions: How do marketing professionals make sense of the ethical CSR implications of implementing AI into marketing? Also, where do marketing professionals assign responsibility for the ethical consequences of the effects of implementing AI into marketing?
Methodology: This thesis employed a constructivist epistemology with an abductive research approach. Semi-structured interviews were used as the primary research methodology. 7 interviews were conducted, sampled purposely and snowballed, with marketing professionals who were then interpreted utilizing sensemaking theory within an analytical framework. The analytical framework included both normative and instrumental perspectives on stakeholder theory connected to three levels of AI ethical effects. Interviews were transcribed, then coded and themed using reflexive thematic analysis.
Findings and Theoretical Contributions: This thesis found that governments are held responsible for AI ethical effects that companies can not do anything about. Whilst companies were held responsible for most negative ethical actions that would otherwise be caused by marketers, as they would direct the blame away from themselves. Findings indicated that AI in the hands of others was seen as worse than when in their own hands. This also leads to changes in how marketers interact with external stakeholders, such as customers, more than internal ones. Three primary theoretical contributions were made by this thesis. Firstly, responsibility shifting would occur when swapping between the instrumental and normative CSR perspectives. Deflection of responsibility away from the individual and towards the companies and governments was systemic and active. Finally, cognitive atrophy comes not only from extensive AI use but also from the decrease in satisfaction it causes.
Further Research: Future research identified by this thesis should aim at developing and refining the three concepts developed or refined in this thesis. To begin, the responsibility shift has strong implications for research on responsibility allocation that combines instrumental and normative perceptions. The mechanisms behind deflecting responsibility away from the individual could be elaborated upon. Finally, cognitive atrophy could be further refined and explored to identify all factors that decrease productivity and increase reliance on AI.
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author
Foka, Eleni LU and Juni Ferreira, Mathias LU
supervisor
organization
course
BUSN39 20261
year
type
H1 - Master's Degree (One Year)
subject
keywords
Generative AI, CSR, Ethical Responsibility, Sensemaking, Stakeholder Theory, Normative CSR, Instrumental CSR, Marketing, AI Ethics
language
English
id
9238027
date added to LUP
2026-06-22 15:26:03
date last changed
2026-06-22 15:26:03
@misc{9238027,
  abstract     = {{Purpose: The purpose of this thesis is to investigate how marketing professionals make sense of the ethical and CSR implications of using GenAI in marketing and how they assign responsibility for its potential consequences. Exploring further and understanding the gap between organizational obligations and individuals' ethical judgment is crucial to developing effective strategies for responsible AI use.
Research Questions: How do marketing professionals make sense of the ethical CSR implications of implementing AI into marketing? Also, where do marketing professionals assign responsibility for the ethical consequences of the effects of implementing AI into marketing?
Methodology: This thesis employed a constructivist epistemology with an abductive research approach. Semi-structured interviews were used as the primary research methodology. 7 interviews were conducted, sampled purposely and snowballed, with marketing professionals who were then interpreted utilizing sensemaking theory within an analytical framework. The analytical framework included both normative and instrumental perspectives on stakeholder theory connected to three levels of AI ethical effects. Interviews were transcribed, then coded and themed using reflexive thematic analysis.
Findings and Theoretical Contributions: This thesis found that governments are held responsible for AI ethical effects that companies can not do anything about. Whilst companies were held responsible for most negative ethical actions that would otherwise be caused by marketers, as they would direct the blame away from themselves. Findings indicated that AI in the hands of others was seen as worse than when in their own hands. This also leads to changes in how marketers interact with external stakeholders, such as customers, more than internal ones. Three primary theoretical contributions were made by this thesis. Firstly, responsibility shifting would occur when swapping between the instrumental and normative CSR perspectives. Deflection of responsibility away from the individual and towards the companies and governments was systemic and active. Finally, cognitive atrophy comes not only from extensive AI use but also from the decrease in satisfaction it causes.
Further Research: Future research identified by this thesis should aim at developing and refining the three concepts developed or refined in this thesis. To begin, the responsibility shift has strong implications for research on responsibility allocation that combines instrumental and normative perceptions. The mechanisms behind deflecting responsibility away from the individual could be elaborated upon. Finally, cognitive atrophy could be further refined and explored to identify all factors that decrease productivity and increase reliance on AI.
2}},
  author       = {{Foka, Eleni and Juni Ferreira, Mathias}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Between AI Ethics and Responsibility: How Marketing Professionals Navigate the Corporate Social Responsibility of AI}},
  year         = {{2026}},
}