作　　者： (郑琴琴）; ;

机构地区： 复旦大学管理学院

出　　处： 《南开管理评论》 2018年第4期169-181,共13页

摘　　要： 本文针对社会腐败和道德滑坡认知对企业社会责任履行方式选择偏好的影响进行深入分析,重点关注了两种主要的企业社会责任履行方式,即公益慈善和可持续发展。本研究通过对300家企业调研问卷的实证分析结果表明,一旦企业认知所面临的社会腐败和道德滑坡程度更严峻时,会主动减少社会责任的履行,而且更倾向于放弃公益慈善而保留部分可持续发展活动。研究还发现了政策不确定性和企业的市场地位在其中的调节作用。政策不确定性越高,社会道德风险认知虽然会减少两种社会责任的履行,但企业减少公益慈善意愿会大大增强,而减少可持续发展活动的意愿则被显著削弱。然而,如果企业拥有稳固的市场地位,道德滑坡程度认知对两类社会责任履行的负面影响也会相应减弱。本研究希望为新兴市场中特定情境下的企业社会责任履行的相关研究提供一定的理论指导,也为管理者制定不同类型社会责任决策提供新的经验证据。 Recent years have witnessed impressive economic progress in China. Meanwhile how to achieve sustainable development has drawn increasing social attention. An important phenomenon, which might jeopardize corporate commitment of social responsibility, is societal moral hazards（i.e., corruption and moral degradation） in the business sector. As a result, societal moral hazards arouse public awareness of corporate social responsibility. However, little is known about organizational decisions regarding CSR practices in a society with moral degradation. Therefore, firms need to make a strategic call concerning which CSR form or approach results in higher legitimacy and improves long-term organizational development in such a societal context. This study examines how firms choose different CSRs in responding to the perception of societal corruption and moral degradation. We focus on two main different CSR forms： corporate philanthropy and sustainability. Our empirical analysis of 300 firms shows that both corporate philanthropy and sustainability will diminish when firms perceive increased corruption and moral degradation in the business society. Meanwhile, corporate philanthropy is more significantly deterred by the perception of moral hazards than is corporate sustainability. Our moderated model further suggests that the propensity of these CSR responses is contingent on CSR regulatory uncertainty and market position. With greater CSR regulatory uncertainty, firms will demonstrate even less commitment to corporate philanthropy than to corporate sustainability in the face of increased perception of corruption and moral degradation. However, firms with stronger market position are likely to undergo a weaker effect of societal moral hazard perception on both corporate philanthropy and sustainability. Our effort is informative to existing perspectives on CSR, especially in the context of emerging economies. Our analysis goes beyond the conformity perspective, and provides support for the strategic choice of CSR initia

关 键 词： 道德滑坡 社会腐败 企业社会责任

领　　域： [经济管理—企业管理] [经济管理—国民经济]