制度逻辑多重性和距离对跨国企业内部企业社会责任绩效差异的共同影响

IF 5.9 2区 管理学 Q1 MANAGEMENT Journal of International Management Pub Date : 2024-07-20 DOI:10.1016/j.intman.2024.101187
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引用次数: 0

摘要

在企业社会责任(CSR)等公众高度关注的战略领域,跨国企业(MNE)通常会努力在其子公司网络中保持一致的绩效水平,以应对制度压力,最大限度地减少声誉损害和合法性风险。然而,迄今为止,现有研究主要关注制度压力对跨国企业整体或单个子公司企业社会责任绩效的影响,对跨国企业内部企业社会责任绩效差异的揭示甚少。我们从制度逻辑的角度出发,认为跨国企业内部的企业社会责任绩效差异是母国和东道国逻辑多重性的函数,因为逻辑多重性会导致企业社会责任优先次序的模糊性。此外,我们还认为,制度距离会放大这些影响。对 12 年间 122 个总部-子公司二元组合的分析表明,母国和东道国的逻辑多重性与子公司相对于总部更差的企业社会责任表现相关,母国和东道国之间的制度距离放大了东道国逻辑多重性的直接影响。本研究对国际战略、制度逻辑和国际企业社会责任的研究具有重要意义。
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The joint effects of institutional logic multiplicity and distance on within-MNE CSR performance differences

In strategic domains characterized by high public scrutiny, such as corporate social responsibility (CSR), multinational enterprises (MNEs) typically strive to maintain consistent performance levels across their subsidiary networks to cope with institutional pressures and minimize reputation damage and legitimacy risks. However, extant research has thus far focused on the influence of institutional pressures on the CSR performance of either the MNE as a whole or individual subsidiaries, revealing little about CSR performance differences within the MNE. We adopt an institutional logics lens to argue that within-MNE CSR performance differences are a function of home- and host-country logic multiplicity, because logic multiplicity causes ambiguity about the prioritization of CSR. Further, we argue that these effects are amplified by institutional distance. Analysis of 122 headquarter-subsidiary dyads over 12 years shows that home- and host-country logic multiplicity are associated with greater subsidiary CSR underperformance relative to headquarters, and that institutional distance between the home and host country amplifies the direct effect of host-country logic multiplicity. This study generates important implications for research on international strategy, institutional logics, and international CSR.

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来源期刊
自引率
9.80%
发文量
67
审稿时长
81 days
期刊介绍: The Journal of International Management is devoted to advancing an understanding of issues in the management of global enterprises, global management theory, and practice; and providing theoretical and managerial implications useful for the further development of research. It is designed to serve an audience of academic researchers and educators, as well as business professionals, by publishing both theoretical and empirical research relating to international management and strategy issues. JIM publishes theoretical and empirical research addressing international business strategy, comparative and cross-cultural management, risk management, organizational behavior, and human resource management, among others.
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