Institutional Effect on Corporate Commitment to 'Socially' Responsible Behavior

• 발행기관: 한국인사조직학회
• 저자명: 편집부
• 간행물 정보: 『한국인사조직학회 발표논문집』한국인사조직학회 2014년도 춘계학술연구발표회 발표논문집, 1~38쪽, 전체 37쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2014.03.30

영문 초록

Prior studies examine organizational or CEO characteristics to find antecedents of CSR. We depart from these studies by focusing on a focal firm's 'social' environment. Specifically, drawing upon an institutional perspective, we suggest that a degree of CSR commitment largely depends on its institutional environment. Using Global Fortune 500 listed firm data over 2006-2011, we find that; 1) firms headquartered in a country following civil law system consistently make more commitment on CSR than those headquartered in a country following common law system; and 2) firms headquartered in a country with strong legal enforcement or higher corruption make less commitment on CSR. Our finding suggests that the future research should understand whether a focal firm's institutional environment promotes CSR before assessing the firm's CSR commitment.

목차

ABSTRACT

RESEARCH CONTEXT: THE RISE OF CSR REPORTING

THEORY AND HYPOTHESES

METHODS

ANALYSIS

RESULTS

CONCLUSION AND DISCUSSION

REFERENCES

키워드

corporate social responsibility institutional environment sustainability reporting