Towards theorising corporate social irresponsibility: The Déjà Vu cases of collapsed forestry ventures

IF 3.6 2区哲学 Q2 BUSINESS Business Ethics the Environment & Responsibility Pub Date : 2023-05-30 DOI:10.1111/beer.12551

Tiffany C. H. Leung, Artie W. Ng, Andreas G. F. Hoepner, Maretno A. Harjoto

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Abstract

Based on case studies and secondary data, this study theorises how and why firms engage in corporate social irresponsibility (CSIR). Using the inductive process of theory building based on case studies of two forestry companies operating in China, this study explains how and why organisations with initial intentions towards corporate social responsibility (CSR) engage in CSIR based on paths taken and the behaviours across micro (individual), meso (organisational), and macro (industry) levels. Hence, there is a ‘grey zone’ between CSR and CSIR (Clark, C. E., Riera, M., & Iborra, M. (2021). Business & Society, 61, 1473–1511. 10.1177/00076503211015911). This study extends the path dependence literature on CSIR (Küberling-Jost, J.A. (2019). Journal of Business Ethics, 169(3), 579–601) by integrating moral disengagement and the theory of planned behaviour, stakeholder agency, and institutional theory into path dependence theory based on observed behaviours across micro, meso, and macro levels.

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走向企业社会不负责任理论化：DéjàVu林业企业倒闭案例

基于案例研究和二次数据，本研究对企业如何以及为什么参与企业社会不负责任（CSIR）进行了理论分析。本研究采用基于中国两家林业公司案例研究的理论构建归纳过程，根据微观（个人）、中观（组织）和宏观（行业）层面的路径和行为，解释了最初致力于企业社会责任（CSR）的组织是如何以及为什么参与CSIR的。因此，CSR和CSIR之间存在“灰色地带”（Clark，C.E.，Riera，M.，&；Iborra，M.（2021）。商业&；社会，611473-1511。10.1177/000776503211015911）。本研究扩展了CSIR的路径依赖文献（Küberling Jost，J.A.（2019）。《商业伦理杂志》，169（3），579-601），将道德脱离和计划行为理论、利益相关者代理和制度理论整合到基于微观、中观和宏观层面观察行为的路径依赖理论中。

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