摘要
企业社会责任行动不可避免地受到外部制度环境影响,制度压力形式的多样和联合效应加剧了社会责任行动抉择的复杂性。处于外部压力感知中心和首要位置的企业高层管理者,对企业社会责任行动有着重要作用。基于制度理论分析框架,从高层管理者与企业社会责任关系视角,通过实证研究发现:(1)不同制度压力对高层管理者的企业社会责任行动抉择过程产生不同影响;(2)制度环境中的强制性、规范性压力是直接影响高层管理者对社会责任行动参与决策的主要驱动因素;(3)企业高层管理者对于社会责任问题的态度,不必然导致他们对于该行动的参与。
Corporate Social Responsibility actions are unavoidably affected by the external institution. Institutional pressure, characterized by its various forms and combination effect, makes the choice of corporate social responsibility actions more comphcated. The senior managers, who are in the perception center of external pres- sure and leading position of the corporation, play a significant role in Corporate Social Responsibility actions. This thesis, based on analysis of institution theory, employs empirical method from the perspective of relation- ship of senior managers and their corporate social responsibility. Results show： （1） different institutional pres- sures will pose different influences on the senior managers＇ choice of corporate social responsibility. （2） the compulsory and normative pressure of the institution is the major drive for senior managers to participate in corporate social responsibility actions. （3） the senior managers＇ attitudes on the issues of social respousibility are not necessarily affect their participation in the actions.
出处
《财经科学》
CSSCI
北大核心
2014年第4期82-90,共9页
Finance & Economics
基金
2012年度国家社会科学基金重大项目(课题号:12&ZD024)
“复旦大学985工程”项目(2012SHKXYB002)
2012年度江苏省社会科学基金项目(基金号:12GLD012)
2012年江苏省高校“青蓝工程”项目支持
关键词
企业社会责任
高层管理者
制度压力
Corporate Social Responsibihty
Senior Managers
Institutional Pressures
