亲社会取向对企业社会责任范围的影响:企业社会责任部门的调节作用

IF 2.9 Q2 MANAGEMENT Social Responsibility Journal Pub Date : 2023-09-05 DOI:10.1108/srj-01-2023-0024
Yoo Na Youm, Jin Young Lee, Chong Kyoon Lee
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引用次数: 0

摘要

目的考虑到企业社会责任(CSR)涉及多个利益相关者的广泛索赔,企业必须确定其CSR范围。本文旨在考察在企业社会责任范围内影响企业决策的因素。在探讨影响企业社会责任范围的因素时,作者考察了企业的亲社会取向与企业社会责任之间的关系,并通过企业社会责任部门的存在进一步考察了企业社会责任的边界条件。设计/方法论/方法本研究使用了一个数据集——社会价值调查——由社会价值提升研究中心在韩国企业的背景下管理。基于86份企业回复,采用统计模型对假设进行检验。研究结果表明,企业的亲社会倾向与企业社会责任范围呈正相关。此外,本研究还表明,企业社会责任部门对亲社会取向与企业社会责任范围之间的关系存在负向调节作用。原创性/价值本研究试图通过探索企业社会责任的各种驱动因素的同时存在以及驱动因素之间的相互作用,为企业社会责任前因的广泛研究做出贡献。本研究加深了对在不同利益相关者关系的复杂系统中,哪些因素影响企业社会责任范围决策的理解。此外,这项研究可能揭示了企业社会责任部门在确定企业社会责任范围方面的作用。
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The effect of prosocial orientation on CSR scope: the moderating role of the CSR department
Purpose Considering that corporate social responsibility (CSR) addresses a wide range of claims from multiple stakeholders, companies must determine their CSR scope. This paper aims to examine what factors influence a firm’s decision in its scope of CSR. In exploring what factors influence CSR scope, the authors examine the relationship between a firm’s prosocial orientation and CSR and further examine its boundary conditions by the existence of CSR department. Design/methodology/approach This study uses a data set – the Social Value Survey – administered by the Center for Social Value Enhancement Studies based in the context of Korean firms. Based on 86 firm responses, statistical models were performed to test hypotheses. Findings The findings show that a firm’s prosocial orientation is positively associated with CSR scope. Further, this study shows that there is a negative moderating effect of the CSR department for the relationship between the prosocial orientation and CSR scope. Originality/value This study attempts to contribute to the extensive line of work on the antecedents of CSR by exploring the simultaneous existence of various drivers of CSR and the interplay between the drivers. And this study enhances the understanding on what factors influence the decision of CSR scope within a complex system of diverse stakeholder relationships. Additionally, this study has potentially shed light on the role of CSR departments to determine CSR scope.
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来源期刊
CiteScore
7.30
自引率
6.20%
发文量
65
期刊介绍: The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization
期刊最新文献
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