制度理论视角下企业社会责任的选择性参与

Selective Engagement in Corporate Social Responsibility

现实中,一家企业可以履行某些方面的社会责任而同时无视其他方面的社会责任。对此本文提出了企业社会责任选择性参与的概念,试图理解企业选择性履行社会责任的原因和方式。具体来说,本文研究企业如何利用象征(symbolic)效应,在寻求和维护合法性、应对制度压力的同时最大限度地保持内部运作的自主性。根据对中国1 000多家工业企业开展的数据调查发现,私营企业参与慈善活动较多,而国有企业则更重视员工福利;不健全的市场制度环境鼓励企业开展慈善活动,而较健全的市场制度环境则鼓励企业加强员工福利;此外,制度环境作用对国有企业的影响更为明显。

This paper proposes a multilevel framework to understand selective engagement in corporate social responsibility（CSR）. Specifically, it examines how firms use symbolic management to manage legitimacy and respond to institutional pressure while keep discretion over firms＇ internal operations. By exploring a unique survey database of more than 1,000 industrial firms in China,it is found that private firms are more likely to engage in corporate philanthropy and SOEs will engage more in employee welfare ;weak market institution encourages corporate philanthropy, but strong market institutions stimulates employee welfare; and the effect of institution is more pronounced on SOEs.