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金樱
梁靜嫻
商學院
工商管理碩士學位(MBA)課程(中文學制)
碩士
2024
中國情境下企業社會責任缺失之路徑分析
Analysis of the Path of Corporate Social Irresponsibility in China's Context
企業社會責任 ; 企業社會責任缺失行為 ; 企業責任缺失過程 ; 路徑分析 ; 多重案例分析
Corporate social responsibility ; Corporate social responsibility deficiency behavior ; Corporate responsibility deficiency process ; Path analysis ; Multiple case analysis
作為驅動國民經濟發展的核心主體，中國企業在ESG全球化進程中正面臨社會責任實踐的嚴峻考驗。本研究基於動態路徑分析框架，引入路徑依賴理論，構建企業社會責任行為的主動路徑與被動路徑分析模型，揭示中國企業不負責任行為的代際傳遞機制。並藉以中國315消費者晚會專項打擊行動在國民中的高關注度及社會地位，以2014年--2024年央視315晚會曝光的186家企業為樣本，系統探究中國企業社會責任缺失（CSIR）行為的演化路徑及其制度成因；研究揭示了不同因素屬性對企業責任缺失行為的趨勢性影響，以及中國企業CSIR行為下所存在的雙重演化路徑：主動路徑表現為策略性制度套利，企業通過技術偽裝、供應鏈責任轉嫁規避處罰風險，並運用"替罪羊機制"與象徵性整改應對曝光；被動路徑則源於行業生態畸變，區域性產業集群、利益同盟的剛性綁定與風險共擔協議，迫使企業陷入"合規即淘汰"的生存困境。本研究成果為補足中國企業產生不當行為的過程、構建差異化治理框架提供理論支撐，幫助企業高層、投資者、監管者等第三方更加直觀的看待企業社會責任缺失行為，樹立明確的社會責任履行目標，督促其在社會責任方面的改進與提升。
As the core driving force of the national economy, Chinese enterprises are facing severe tests in the practice of social responsibility in the process of ESG globalization. Based on the dynamic path analysis framework and introducing the path dependence theory, this study constructs an active path and passive path analysis model of corporate social responsibility behavior to reveal the intergenerational transmission mechanism of irresponsible behavior of Chinese enterprises. By taking advantage of the high public attention and social status of the CCTV 315 Gala's special crackdown actions, this study takes 186 enterprises exposed by the CCTV 315 Gala from 2014 to 2024 as samples to systematically explore the evolution path and institutional causes of corporate social irresponsibility behavior. The research reveals the trend influence of different factor attributes on corporate irresponsibility behavior and the dual evolution paths of CSIR behavior of Chinese enterprises: the active path is characterized by strategic institutional arbitrage and the passive path stems from the distortion of the industry ecosystem. The research results provide theoretical support for supplementing the process of improper behavior of Chinese enterprises and constructing a differentiated governance framework, helping senior management, investors, regulators and other third parties to view CSIR behavior more intuitively, set clear social responsibility fulfillment goals, and urge enterprises to improve their social responsibility performance.
2025
中文
91
致 謝 I
摘 要 II
Abstract III
圖目錄 VI
表目錄 VII
第一章 緒 論 1
1.1 選題背景 1
1.2 選題意義 3
1.2.1 理論意義 3
1.2.2 實踐意義 4
1.3 研究目標 5
1.4 研究創新點 6
1.5 研究內容 7
第二章 文獻綜述 9
2.1 企業社會責任Corporate Social Responsibility 9
2.2 企業社會責任缺失Corporate Social Irresponsibility 12
2.2.1 企業社會責任缺失的界定 13
2.2.2 企業社會責任缺失行為的分類 14
2.2.3 企業社會責任缺失的成因 16
2.3 路徑依賴理論 18
2.4 文獻評述總結 22
第三章 研究方法 24
3.1 多重案例分析法 24
3.2 案例納入和篩選標準 25
第四章 數據分析 26
1.1 所屬行業對企業CSIR行為的影響 27
4.2 行業慣例與競爭生態對企業CSIR行為的影響 34
4.3 母公司或控股公司對其子公司CSIR行為的影響 39
4.4 是否上市對企業CSIR行為的影響 41
4.5 企業發生的CSIR行為較多集中在哪一類別 45
4.6 政府管制及治理對企業CSIR行為後續的影響 50
第五章 企業CSIR行為的路徑分析 54
5.1 企業CSIR行為的主動路徑 55
5.1.1 主動路徑的先決條件 57
5.1.2 主動路徑的制度化階段 59
5.1.3 主動路徑的問題化階段 61
5.1.4 主動路徑的適應化階段 64
5.2 企業CSIR行為的被動路徑 66
5.2.1 被動路徑的先決條件 68
5.2.2 被動路徑的制度化階段 69
5.2.3 被動路徑的問題化階段 71
5.2.4 被動路徑的適應化階段 73
第六章 總結與展望 76
6.1 研究結論 76
6.1.1 對中國企業責任缺失行為所受影響因素的總結 76
6.1.2 對中國企業責任缺失行為的不同趨勢分析總結 76
6.1.3 對中國企業責任缺失行為的路徑薈萃分析總結 77
6.2 研究建議 80
6.2.1 對企業方改善社會責任缺失行爲的建議 80
6.2.2 對政府方改善監管方式的建議 81
6.3 研究的不足之處 82
6.3.1 樣本採取只限於某次專項行動 82
6.3.2 對企業社會責任缺失行爲的跟蹤分析年限未做到統一 83
6.4 未來展望 84
6.4.1 擴展對中國企業CSIR行為的樣本選取量 84
6.4.2 統一對企業後續CSIR行爲監測數據的追蹤年限 84
6.4.3 採用定性與定量相結合的分析方法 85
參考文獻 86
作者簡歷 91
附錄 92
摘 要 II
Abstract III
圖目錄 VI
表目錄 VII
第一章 緒 論 1
1.1 選題背景 1
1.2 選題意義 3
1.2.1 理論意義 3
1.2.2 實踐意義 4
1.3 研究目標 5
1.4 研究創新點 6
1.5 研究內容 7
第二章 文獻綜述 9
2.1 企業社會責任Corporate Social Responsibility 9
2.2 企業社會責任缺失Corporate Social Irresponsibility 12
2.2.1 企業社會責任缺失的界定 13
2.2.2 企業社會責任缺失行為的分類 14
2.2.3 企業社會責任缺失的成因 16
2.3 路徑依賴理論 18
2.4 文獻評述總結 22
第三章 研究方法 24
3.1 多重案例分析法 24
3.2 案例納入和篩選標準 25
第四章 數據分析 26
1.1 所屬行業對企業CSIR行為的影響 27
4.2 行業慣例與競爭生態對企業CSIR行為的影響 34
4.3 母公司或控股公司對其子公司CSIR行為的影響 39
4.4 是否上市對企業CSIR行為的影響 41
4.5 企業發生的CSIR行為較多集中在哪一類別 45
4.6 政府管制及治理對企業CSIR行為後續的影響 50
第五章 企業CSIR行為的路徑分析 54
5.1 企業CSIR行為的主動路徑 55
5.1.1 主動路徑的先決條件 57
5.1.2 主動路徑的制度化階段 59
5.1.3 主動路徑的問題化階段 61
5.1.4 主動路徑的適應化階段 64
5.2 企業CSIR行為的被動路徑 66
5.2.1 被動路徑的先決條件 68
5.2.2 被動路徑的制度化階段 69
5.2.3 被動路徑的問題化階段 71
5.2.4 被動路徑的適應化階段 73
第六章 總結與展望 76
6.1 研究結論 76
6.1.1 對中國企業責任缺失行為所受影響因素的總結 76
6.1.2 對中國企業責任缺失行為的不同趨勢分析總結 76
6.1.3 對中國企業責任缺失行為的路徑薈萃分析總結 77
6.2 研究建議 80
6.2.1 對企業方改善社會責任缺失行爲的建議 80
6.2.2 對政府方改善監管方式的建議 81
6.3 研究的不足之處 82
6.3.1 樣本採取只限於某次專項行動 82
6.3.2 對企業社會責任缺失行爲的跟蹤分析年限未做到統一 83
6.4 未來展望 84
6.4.1 擴展對中國企業CSIR行為的樣本選取量 84
6.4.2 統一對企業後續CSIR行爲監測數據的追蹤年限 84
6.4.3 採用定性與定量相結合的分析方法 85
參考文獻 86
作者簡歷 91
附錄 92
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2.Antonetti, P., & Maklan, S. (2016). An extended model of moral outrage at corporate social irresponsibility. Journal of Business Ethics, 135, 429-444.
3.Armstrong, J. S. (1977). Social irresponsibility in management. Journal of Business Research, 5(3), 185-213.
4.Armstrong, J. S., & Green, K. C. (2013). Effects of corporate social responsibility and irresponsibility policies. Journal of Business Research, 66(10), 1922-1927.
5.Arrow, K. J. (1973). Social responsibility and economic efficiency. Public Policy, 21(3), 303-317.
6.Bandura, A. (1999). Moral disengagement in the perpetration of inhumanities. Personality and social psychology review, 3(3), 193-209.
7.Barauskaite, G., & Streimikiene, D. (2021). Corporate social responsibility and financial performance of companies: The puzzle of concepts, definitions and assessment methods. Corporate Social Responsibility and Environmental Management, 28(1), 278-287.
8.Barney, J., Wright, M., & Ketchen Jr, D. J. (2001). The resource-based view of the firm: Ten years after 1991. Journal of management, 27(6), 625-641.
9.Barsky, A. (2011). Investigating the effects of moral disengagement and participation on unethical work behavior. Journal of business ethics, 104, 59-75.
10.Baucus, M. S., & Near, J. P. (1991). Can illegal corporate behavior be predicted? An event history analysis. Academy of management Journal, 34(1), 9-36.
11.Boulouta, I. (2013). Hidden connections: The link between board gender diversity and corporate social performance. Journal of business ethics, 113(2), 185-197.
12.Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of management Review, 32(3), 946-967.
13.Campbell, J. L. (2018). „Corporate Social Responsibility and the Financial Crisis: Reflections on the 2017 AMR Decade Award “. Academy of Management Review, 43(4), 546-556.
14.Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of management review, 4(4), 497-505.
15.Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.
16.Clark, C. E., Riera, M., & Iborra, M. (2022). Toward a theoretical framework of corporate social irresponsibility: Clarifying the gray zones between responsibility and irresponsibility. Business & Society, 61(6), 1473-1511.
17.Clark, J. M. (1916). The changing basis of economic responsibility. Journal of political economy, 24(3), 209-229.
18.Dahlsrud, A. (2008). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate social responsibility and environmental management, 15(1), 1-13.
19.Davis, K. (1960). Can business afford to ignore social responsibilities?. California management review, 2(3), 70-76.
20.Davis, K. (1967). Understanding the social responsibility puzzle. Business horizons, 10(4), 45-50.
21.Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The accounting review, 86(1), 59-100.
22.Friedman, M. (2007). The social responsibility of business is to increase its profits. In Corporate ethics and corporate governance (pp. 173-178). Berlin, Heidelberg: springer berlin heidelberg.
23.Habersang, S., Küberling‐Jost, J., Reihlen, M., & Seckler, C. (2019). A process perspective on organizational failure: a qualitative meta‐analysis. Journal of Management Studies, 56(1), 19-56.
24.Harting, T. R., Harmeling, S. S., & Venkataraman, S. (2006). Innovative stakeholder relations: When “ethics pays”(and when it doesn’t). Business Ethics Quarterly, 16(1), 43-68.
25.Jain, T., & Zaman, R. (2020). When boards matter: The case of corporate social irresponsibility. British Journal of Management, 31(2), 365-386.
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