制度复杂性与企业社会责任报告策略反应——基于多元制度逻辑的视角  

Institutional Complexity and Corporate Social Responsibility Reporting Strategies:A Perspective of Institutional Pluralism

作　　者：吴丹红 王德发 杨元[2] Wu Danhong;Wang Defa;Yang Yuan

机构地区：[1]湖北工业大学经济与管理学院 [2]湖北工业大学外国语学院,430068

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2022年第4期24-41,共18页FINANCE & ACCOUNTING GUIDE

基　　金：教育部人文社科规划基金项目“制度逻辑、组织反应与企业社会责任报告行为的动态匹配及影响机理研究”(19YJA790090);湖北工业大学大学生创新创业训练计划项目“制度逻辑、企业社会责任报告反应策略及行为表现研究”(S201910500053)的阶段性研究成果。

摘　　要：本文基于新制度理论中的多元制度逻辑的视角,提出一个解释中国企业社会责任报告(CSR报告)现象的分析框架。重点探讨影响我国企业社会责任报告的制度逻辑的多元性、互动关系和场域的动态制度演绎所塑造的制度复杂性对我国企业社会责任报告策略反应的作用机理,剖析多元制度逻辑构建的制度约束体系下我国企业社会责任报告披露现象的制度根源。文章认为,中国CSR报告的制度体系呈现出的多元制度逻辑分立共存、互动影响、动态演绎的制度复杂性,是中国CSR报告现象的本质因素。面临制度复杂性,为维持场域内的制度合法性和关键资源,企业针对实际运作过程中出现的情形和多元制度逻辑的要求,采取适时性CSR报告策略和相应报告实践行为,以实现企业结构与实践上与制度复杂性的配置。Based on the perspective of institutional pluralism,the paper gives an analytic framework to explain the features of CSR reporting in China.By investigating the institutional complexity shaped by the institutional plural-ism,the interactive relationship and dynamic institutional process of organizational field,the paper explains how the institution constructed by the institutional logics influence CSR reporting strategies.The paper holds that the institu-tional complexity shaped by the coexistence and dynamic of institutional pluralism is the root of the features of CSR reporting in China.Embedded in the institutional complexity,in order to maintain the legitimacy and key resources in the organizational field,organization takes the appropriate CSR reporting strategies and corresponding actions in accordance with the circumstance and the requirements of logics in its operation,so as to achieve the matching of the organization structure and practice with the institutional complexity.

关 键 词：制度复杂性 企业社会责任报告 多元制度逻辑 

分 类 号：F27[经济管理—企业管理]