企业社会责任对组织合法性的影响——制度环境感知和法律制度效率的调节作用

摘要

Based on the institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) and organizational legitimacy by taking the hierarchical multiple regression using the data from Chinese private firms.Meanwhile, this paper also examines the moderating role of perceived institutional environment and legal efficiency between CSR and organizational legitimacy.The results show that the effect of CSR on the organizational legitimacy is significantly positive, which means the CSR could promote the organizational legitimacy.Furthermore, it is found that perceived institutional environment moderates the relationship between CSR and organizational legitimacy positively.In the context of better perceived institutional environment, the positive relationship between CSR and organizational legitimacy will be enhanced.In addition, the legal efficiency moderates the relationship between CSR and organizational legitimacy, indicating that in the high level of legal efficiency, the positive relationship between CSR and organizational legitimacy would be weaker.%以制度理论为基础,基于中国民营科技型企业的调查数据,本文采用多元层级回归方法对企业社会责任和组织合法性的关系进行理论探讨和实证检验,并试图揭示外部情境因素制度环境感知和法律制度效率对其关系的调节作用.研究结果发现:(1)企业社会责任对组织合法性有显著的正向促进作用,即企业承担社会责任能够提高组织合法性地位;(2)制度环境感知正向调节企业社会责任与组织合法性的关系,在较好的制度环境感知情境下,企业社会责任与组织合法性的正向关系会增强;(3)法律制度效率负向调节企业社会责任与组织合法性的关系,即在较高的法律制度效率下,企业社会责任与组织合法性的正向关系会减弱.