中国大型企业社会责任战略选择动因研究——一个新制度理论解释框架
Study on Antecedents of China's Largest Companies' Corporate Social Responsibility Strategy—Based on New Institution Theory
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摘要: 运用战略管理理论中新制度理论,通过描述统计、多元回归分析等统计方法,构建与验证制度同构机制在中国企业社会责任战略选择过程的关键作用,以此揭示中国大型企业社会责任战略抉择时的制度根源。研究表明: 政府压力和资本市场等强制同构是影响中国企业社会责任战略的根本制度原因,国家政策和政府压力有力地塑造了中国上市公司企业社会责任战略和行为,国际资本市场利用其正式和市场权利推动和影响着中国大型上市公司采取积极主动的企业社会责任战略,支持了制度理论在中国企业社会责任战略研究领域中的应用。但没有发现以行业测量的模仿同构和以独立董事测量的公司治理对企业社会责任战略有显著影响。Abstract: Using institutional-based theory and descriptive statistical and multiple linear regression method, this study explores and examines the institutional drivers of corporate social responsibility(CSR)strategy in China. We find that Government pressure and policy and international capital market has significant positive impacts on companies' CSR strategy. Our findings suggest that government plays a crucial role in improving CSR in countries where state ownership is prevalent and coercive isomorphism is an important institutional driver of Chinese large companies' CSR strategy. We also find ownership concentration and the normative isomorphism have significant negative impacts on companies' CSR strategy. Our results show institutional theory is an appropriate foundation for studying CSR in China.
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