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A BAIT-AND-SWITCH MODEL OF CORPORATE SOCIAL RESPONSIBILITY

机译:企业社会责任的诱饵和交换机模型

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摘要

The notion that transparency forces organizations to eschew decoupling and embrace substantive adoption represents an important assumption in the corporate social responsibility (CSR) literature. Conversely, research on learning and social control has considered opacity-understood as a lack of transparency-to be conducive to substantive CSR adoption. These opposing viewpoints highlight a fundamental tension: Is transparency good or bad for substantive adoption? This paper resolves this tension by asking an alternative question: When is transparency good or bad, and why? We advance a dynamic perspective that conceives transparency and opacity as transitory phenomena, and we specify the boundary conditions for which either enduring or transitory forms of transparency and opacity further the substantive adoption of CSR. Our analyses reveal that, for circumstances under which the motivation of ceremonial adoption is hypocritical (rather than opportunistic) and where both substantive adoption and practice abandonment are difficult, the former can be maximized by first allowing organizations to adopt a CSR practice ceremonially under opacity ("bait"), and then prompting ceremonial adopters to become substantive adopters through a shift to transparency ("switch"). Specifying this bait-and-switch mechanism and its underlying contingencies reveals a hitherto unexplored, and potentially effective, pathway toward the institutionalization of CSR.
机译:透明度迫使联系和拥抱实质采用的透明度迫使组织代表了企业社会责任(CSR)文学中的重要假设。相反,学习和社会控制的研究已经被认为是缺乏理解的,因为缺乏透明度 - 有利于实质性证监会采用。这些反对的观点突出了一个根本的张力:透明度是好的还是不好的实质性收养?本文通过提出替代问题解决了这一紧张局势:透明度何时是好的或坏的,为什么?我们推进了一种动态的视角,将透明度和不透明度视为暂时现象,并指定了持久或暂时形式的透明度和不透明度的边界条件进一步采用了CSR的实质性采用。我们的分析表明,对于仪式采用的动机是虚伪的(而不是机会主义)的情况,并且在实质采用和实践遗弃的情况下,前者可以通过首先允许组织在不透明度下通过仪式练习( “诱饵”),然后提示仪式采用者通过转移到透明度(“开关”)成为实质采用者。指定此诱饵和交换机机制及其潜在的突发事件揭示了迄今为止迄今为止的迄今为止和潜在有效的途径。

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  • 来源
    《The Academy of Management Review》 |2021年第3期|440-464|共25页
  • 作者单位

    Univ Lausanne Strategy & Responsible Management HEC Lausanne Lausanne Switzerland;

    Univ Svizzera Italiana Strategy Lugano Switzerland;

    Copenhagen Business Sch Org Commun & CSR Frederiksberg Germany|Leuphana Univ Luneburg Org Studies Luneburg Germany;

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  • 正文语种 eng
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