制度同构与企业社会责任:一个概念模型

Maria Roszkowska‐Menkes, M. Aluchna
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引用次数: 32

摘要

目的:本文提出了理解企业社会责任(CSR)对被视为制度压力来源的公司的影响的概念框架。根据新制度方法,对制度变革的反应导致组织同构,这意味着公司采用新的规则和设计,结果在相同的管理实践下变得相似。采用新的设计和实践代表了正式组织结构中变化的扩散和制度化的情况。方法论/方法:本研究具有理论性质。它采用了新制度理论和企业社会责任文献提出的贡献。研究发现:企业社会责任不同模式(防御性、慈善性、促进性、战略性、系统性)和战略的扩散过程与模仿、强制和规范三种同构机制密切相关。此外,该研究概述了未来的研究机会。实践启示:我们认为,以系统模式为代表的最成熟的企业社会责任实践是通过规范的同构压力从组织内部制度化的,而不是强制权力或模仿努力的结果。
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Institutional Isomorphism and Corporate Social Responsibility : Towards a Conceptual Model
Purpose: The paper proposes the conceptual framework for understanding the impact of corporate social responsibility (CSR) on companies viewed as the source of institutional pressure. According to the neo-institutional approach the response to institutional change leads to the organizational isomorphism, which means that companies adopt new rules and design and in result become similar following the same managerial practice. The adoption of new designs and practice represents the case of the diffusion and institutionalization of change in formal organization structure. Methodology/approach: The study is of theoretical character. It adopts the contribution proposed by the neo-institutional theory and CSR literature. Findings: The paper ties diffusion process of different CSR modes – defensive, charitable, promotional, strategic, systemic – and strategies with three isomorphism mechanisms - mimetic, coercive and normative. Further the study outlines future research opportunities. Practical implications: We argue that the most mature CSR practice represented by systemic mode is institutionalized from within organization through normative isomorphic pressures rather than as a result of coercive power or mimetic efforts.
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