Corporate social responsibility (CSR) in Asian firms: a strategic choice perspective of ethics and compliance management

被引：17

作者：

Gaur, Ajai ^{[1
]}

Ghosh, Koustab ^{[2
]}

Zheng, Qinqin ^{[3
]}

机构：

[1] Rutgers State Univ, Newark, NJ 07102 USA

[2] Indian Inst Management, Rohtak, Haryana, India

[3] Fudan Univ, Shanghai, Peoples R China

来源：

JOURNAL OF ASIA BUSINESS STUDIES | 2019年 / 13卷 / 04期

关键词：

Corporate social responsibility (CSR); Institutional theory; Multinational corporations; Ethics and compliance management (ECM); ECM adoption; ECM implementation; Strategic choice; INSTITUTIONAL ISOMORPHISM; PERFORMANCE EVIDENCE; RISK-MANAGEMENT; ORGANIZATIONS; GOVERNANCE; ADOPTION; SUBSIDIARIES; CONSEQUENCES; ENVIRONMENT; COMMITMENT;

D O I：

10.1108/JABS-03-2019-0094

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Purpose The decision regarding ethics and compliance management (ECM) adoption and its actual implementation is usually deliberated as an important corporate social responsibility (CSR) matter. Building on the strategic choice perspective, this study aims to investigate the forces and mechanisms underlying the link between ECM adoption and its substantial implementation. Design/methodology/approach The study is based on survey data of multi-national companies (MNCs) in Asia. Findings The authors find that firms adopt ECM initiatives due to the impact of critical field events coupled with institutional mimesis and the salience of risk reduction. Moreover, reinforced by top management support and ethics transgressions, firms are inclined to engage in sincere ECM implementation. Originality/value The study examines important antecedents of ECM adoption and implementation in market MNCs. In doing so, it contributes to the broader CSR literature.

引用

页码：633 / 655

页数：23

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