国际化会促进母国社会责任脱耦吗?——基于制度逻辑视角的研究  

Will Internationalization Promote Corporate Social Responsibility Decoupling in the Home Country?——Based on the Perspective of Institutional Logic

作　　者：王益民[1] 王友春 Wang Yimin;Wang Youchun(School of Management,Shandong University,Jinan 250100)

机构地区：[1]山东大学管理学院,济南250100

出　　处：《管理评论》2022年第6期268-279,共12页Management Review

基　　金：国家社会科学基金重大项目(18ZDA057);国家自然科学基金面上项目(71572098,71072110);山东大学人文社会科学重大项目(18RWZD14)。

摘　　要：中国企业“走出去”实现国际化扩张、获取海外资源过程中,面临着多重制度嵌入以及相应的制度压力。基于全球合法性构建的战略考虑,企业会选择母国社会责任脱耦(即企业社会责任实践(“做”)与社会责任报告(“说”)不一致)回应母国和东道国制度逻辑冲突。文章基于制度逻辑视角,利用2011—2018年中国上市公司研究样本数据,分析了国际化程度对于母国社会责任脱耦的影响,检验了行业竞争压力和制度差距的调节作用。实证结果发现:(1)随着国际化程度加强,企业在母国市场的反应性社会责任脱耦减弱,而战略性社会责任脱耦加强;(2)行业竞争压力削弱了国际化程度和母国反应性社会责任脱耦的负向关系,而对国际化程度和母国战略性社会责任脱耦的正向关系具有强化作用;(3)制度逆差对于国际化程度和母国反应性社会责任脱耦关系具有负向调节作用。研究结论为新兴经济体企业如何通过社会责任战略回应国际化的复杂制度压力和合法性要求提供了经验借鉴。In the process of“going global”to achieve international expansion and obtain overseas resources,Chinese enterprises are faced with multiple institutional embeddedness and the corresponding institutional pressures.Out of the strategic consideration regarding global legitimacy construction,Chinese enterprises would decouple corporate social responsibility in home country(this means inconsistency between substantive social responsibility practice and social responsibility report)in response to the competing institutional logics between home and host country.Based on the perspective of institutional logic,this paper examines the impact of internationalization on the decoupling of social responsibility in home country.Through the research sample data of China’s listed companies from 2011 to 2018,we test the moderating effect of industrial competitive pressure and institutional distance.We conclude that:(1)As the degree of internationalization increases,responsive social responsibility decoupling in home market decreases,while the strategic social responsibility decoupling increases;(2)The industry competition pressure weakens the negative relationship between internationalization degree and responsive social responsibility decoupling of home country,and strengthens the positive relationship between the internationalization degree and the strategic social responsibility decoupling;(3)The negative institutional distance negatively moderate the relationship between internationalization degree and responsive social responsibility decoupling.The research conclusions provide reference for enterprises from emerging economies to respond to the complex institutional pressures and legitimacy requirements through social responsibility strategies.

关 键 词：国际化 企业社会责任 脱耦 来源国劣势 制度逻辑 

分 类 号：F270[经济管理—企业管理] F832.51[经济管理—国民经济] F279.2F125