| As one of the most important tasks of China’s construction of institutional civilization. Corporate Social Responsibility (Report) has been given more and more attention from all communities. From the perspective of organizational institutional school, these actions of institutional entrepreneurship are, in the nature, the reflection of effectiveness logic which dominated in China for the past30years. It tries to help the businesses and the society to achieve sustainable development by incorporating the logic of equity. But as Oliver argues the process of building a new institution and its legitimacy is extremely complex. We have witnessed different strategies adopted by organizations of heterogeneity, such as compliance strategy, decoupled strategy etc. Taking the institution diffusion into consideration, those who compliance on the surface and deliberately avoided in the practice are contrary to the very purpose of the institutional entrepreneurship. What factors affect the organization’s adopting-strategy decision-making process? and how? These questions must be answered before we further promoting corporate social responsibility, and that’s why we made this research.Based on the reviewing work we made in Chapter Two, our study developed in three aspects, known as case study on the background of this institutional entrepreneurship at field level, case study on the strategy adopted in response to the new institution at organization level, and empirical research of organizations’ decoupled strategy.For the opening case study on the background of this institutional entrepreneurship at field level, we draw on the research methods adopted by Hoffman and Child, and collected information disclosed by seven mass medias, WTO guide for example, from1999-2011systematically. By analyzing1265actions so gathered, we propose the "Government advocated, Association assisted, State-Owned Enterprises played" model of institutional entrepreneurship. We further point out that maybe the imperfect governance structure of industry shall be responsible for the phenomenon. Then we made another case study on the strategy adopted in response to the new institution at organization level. Based on the characteristics refined in the previse case study, we choose corporate social responsibility report, which serves as the principal mean of CSR institutional entrepreneurship, as the object of this section. We study the evolution of China’s CSR Report, and choose seven public companies as a qualitative research sample, with whose Deputy General Manager we conducted two or three hours’interview respectively. Using material gathered from these interviews, we refine theories from three dimensions proposed by Scott, and bulid the "legitimacy distance" model to explain why organizations of heterogeneity adopted new institution at different cost, even if they are in the same institutional environment.Finally, we conducted an empirical research of organizations’decoupled strategy. Based on the dimension refined in Chapter Four and the reviewing work in Chapter Two, we proposed our empirical models and assumptions. In the light of the availability of data, we choose147listed companies as the empirical analysis data source, provided the information embodied by the full sample maximally preserved.We employed SPSS15.0to conduct the data analyze and the results supported some of our assumptions while refused the others.For inspiration at how to deepen the institutional entrepreneurship of the CSR in the coming stage, advices have been given at the micro-level, meso-level and macro-level.First, as micro-level concerned, experiencing mandatory diffusion from2008to2011, many enterprises have adopted the very institution. But more importance shall be placed on the endogenous factors, if we aim at reshaping the business behavior paradigm by adopting certain institution.Second, as meso-level concerned, some enterprises adopted CSR with an attitude of opportunistic, while others are hindered intentionally due to the imperfect evaluation system of CSR and the political activities in the development of the rules.Therefore, as the evaluation techniques concerned, whether we can improve the CSR evaluation system and make it impartial for most businesses is of most important in the next stage. Last but not the least, the problems expressed at the micro-and meso-level are rooted in the special governance structure of our Industry Association, which is dominated by large, state-owned enterprises, and work as a massager of government. Although big progress has been made in the past few years, this situation does not make change essentially. Therefore, the role of Industry Association should be properly and clearly defined in the coming stage and some functions now performed by the government should be transferred to the Industry Association of suitable governance structure. Thus, business behavior paradigm can be reshaped at a lower transaction costs.
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