制度视角下企业社会责任行为选择与利益回报机制研究

Corporate social responsibility behavior is super low in China. 60% top 100 companies took social responsibility in negative way because many of them regard taking social responsibility as cost and expenditure or obligation and philanthropy. In order to find the way to improve corporate social responsibility behavior and the path to encourage companies to take social responsibility proactively at strategic management level, The project is to examine the institutional reasons and explore the mechanism of benefit return on social responsibility behavior from institutional perspective. Firstly. we define the concept of corporate social responsibility behavior which not only includes the consensus content of corporate social responsibility, but also reflects the value creation goal and process of behavior. Then we analyze the specific processes stages of corporation social responsibility behavior by using both sense-making theory and value creation theory. The project develops the corporate social responsibility behavior model and framework which reflects the process and value creation goal of corporate social responsibility behavior for Chinese company. Secondly, the project examines how the institutional contexts in which companies are embedded affect the corporate social responsibility behavior based on institutional theory. The project reveals the real institutional reasons why Chinese companies don't want to take social responsibility actively. The research results imply the ways for institutional makers to build up the reasonable and better institutional environment to encourage and improve companies to take responsible social behavior. Thirdly, we further explore the mechanism of benefit return on corporate social responsibility behavior under institutional pressure. Institutional theory focuses on the role of conformity in contributing to stability and emphasizes on the instrumentality of legitimacy for purpose of demonstrating social worthiness. Organization can enhance their competitive advantage by obtaining stability and legitimacy. We construct the mediating model to explore the paths through which corporate social responsibility behavior enhance company's competitive advantages by analyzing the role of intellectual capital factors which reflect stability and legitimacy of corporate social responsibility behavior separately. And then we use partial least square (PLS) path analysis method to test the structure equation model. The results provide guidance for companies to choose, take and management their corporate social responsibility at company's strategic level. Finally, the project constructs the new paradigm that is institutional-behavior-corporate performance which reflects the internal relationship among institutional, corporate social responsibility and performance. The project will provide the entire theory framework and new content for corporate social responsibility field from institutional perspective.

本项目从制度视角，研究如何激励我国企业从战略上主动选择、管理企业社会责任行为及由此带来的利益回报机制问题。首先，界定企业社会责任行为概念，运用意义构建理论与价值创造理论分析企业社会责任行为流程，构建体现价值目标与流程的企业社会责任行为模型，开发可供企业选择的社会责任行为战略框架；其次，采用实证研究方法探查制度要素对企业社会责任行为选择的作用机理，揭示我国企业社会责任行为履行程度低的制度根源，为探寻激励我国企业积极、主动履行社会责任的制度环境提供思路；最后，采用博弈论分析方法构建企业社会责任研究领域的"制度-行为-绩效"研究范式，并运用实证研究方法进一步验证制度作用下企业社会责任行为的利益回报机制与提升企业竞争优势的路径。从制度视角为我国企业从战略上选择、履行、管理社会责任行为，提升企业竞争优势提供了一份完整的理论框架和路径指导，为实现我国和谐发展战略目标提供新思路。

本项目从制度视角，研究如何激励企业从战略上主动选择、管理企业社会责任行为及由此带来的利益回报机制问题。首先，借助自行构建的基于环境管理过程特征的企业环境责任具体实践评价指标，运用聚类分析方法将企业环境责任实践分为不履行、被动履行、主动履行、环境优秀以及领导优势等五种类型，该研究结果与我们在企业调研、与高管人员面谈得出的企业社会责任行为保持了一致，反映了我国企业从消极回避到积极应对的环境管理程度及实践现状。其次，采用新制度理论分析框架，使用中国社会科学院企业社会责任研究中心发布的中国百强系列企业社会责任发展指数，采用规范与实证研究方法探查制度对企业社会责任行为选择的作用机理。（1）基于新制度理论，我们从理论上分析了规制压力、规范压力和认知压力对企业的社会责任产生直接影响，并进一步分析认知压力中介作用，构建制度影响企业社会责任的理论框架和研究命题。（2）实证研究表明政府压力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，有力地塑造了中国大型企业社会责任战略和行为。研究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，揭示中国大型企业社会责任战略选择的制度根源。（3）进一步研究制度具体构成要素的影响机制发现，在政府干预程度高的制度环境中，企业会因为高管团队成员任期异质性而引起的认知冲突影响高管团队的企业社会责任决策制定，降低社会责任绩效；而在政府干预程度较低的地区，社会资本和任期异质性高的团队能够关注更多其他利益相关者的权益以获得市场的肯定，企业社会责任履行程度也会更高。最后，构建企业社会责任研究领域的“制度-行为-绩效”研究范式，探查制度作用下的企业社会责任行为提升企业竞争优势的路径。研究表明履行社会责任不但能获得合法性，而且能够使利益相关者更好地识别企业，企业会因此积累更多的声誉资本，从而具有更强大的企业竞争力。因此得出履行社会责任是企业提升竞争优势的重要路径。