Study On Corperation Social Responsibility Implementation

The theory and practice related to corporate social responsibility are getting increasing attention,but in the process of corporate social responsibility implementation,in order to balance the “legitimacy-efficiency” tradeoff,"corperate social responsibility decoupling" has become a common practice of enterprises.On the one hand,in order to establish a good image of social responsibility and obtain the "legitimacy" recognition of stakeholders including consumers,suppliers,customers,governments,non-governmental organizations,employees and so on,more and more enterprises begin to glorify their good image of social responsibility by publicly disclosing corporate social responsibility information.On the other hand,in order to maximize the efficiency of resource utilization,enterprises social responsibility substantive implementation fail to correspond with the corporate social responsibility image claimed by them.“Corporate social responsibility decoupling” has a "disguising effect" on CSR issues by selective disclosure and false disclosure CSR information.The disclosure of CSR information often becomes a tool for " window-dressing " or "greenwashing" and is not good for the fulfillment of social responsibility,which has reached a consensus in the literature and practice.Then,the reason why enterprises still "love" in "social responsibility decoupling" is mainly driven by the economic benefits of social responsibility cost savings,but whether it can improve the economic benefits of enterprises remains to be empirically tested.Based on the Rankins CSR Ratings(RKS)and the Corporate Social Responsibility Maturity Index,this paper measures the degree of “social responsibility decoupling” of 1451 A-share listed companies in China,and examine how the “social responsibility decoupling” affect corporate economic performance.The results show that although “corporate social responsibility decoupling” can improve short-term economic performance,it decrease the long-term economic performance.In this case,how to promote enterprises to reduce or eliminate the decoupling behavior in the process of social responsibility implementation,to achieve "consistency of words and deeds",and to promote enterprises to "internalize" social responsibility into the daily operation of enterprises has become a theoretical and practical problem to be solved urgently.Therefore,this thesis puts forward the main research questions: can corporate social responsibility decoupling improve corporate economic performance? What factors drive the internalization of corporate social responsibility? The dissertation consists of six chapters discussing the above questions.In the introduction section,at first,we introduce the theory and practice background,then present the research questions.Furthermore,we make arrangements of the structure and content of the article.Last but not least,we summarize the research methods and elaborate the contributions.Chapter one is the basic of this article.We find the gap in the literature by providing a critical review of empirical studies.After reviewing and commenting the literatures,we classifies the research areas of social responsibility into six research areas,and find that the cluster of literature focuses mainly on the benefits of and motivation for CSR.The focus on these research areas remains strong throughthe time.A lack of studies on CSR implementation,especially the CSR decoupling and internalization never be discussed.Finally,in the literature review,the research gaps of current social responsibility standards and possible future research directions are proposed.This chapter provides a useful reference for the study of subsequent chapters.Chapter two analyzes the impact of CSR dcouping on the corperate economic performance.To that end,this work analyzes the relationships involved using secondary data drawn from Rankins CSR Ratings(RKS)and the Corporate Social Responsibility Maturity Index,this work measures the degree of “social responsibility decoupling” of 1451 A-share listed companies in China,and examine how the “social responsibility decoupling” affect corporate economic performance.The results show that although “corporate social responsibility decoupling” can improve short-term economic performance,it decrease the long-term economic performance.Moreover,this study suggests that CSR violation disclouse play a moderator role between the relationship of CSR dcouping on the corperate economic performance.Chapter three aims to analyze the internal and external factors affect CSR internationalization.Drawing on social cognitive theory and social exchange theory,we develop a focal hypothesis arguing that the short-term economic performance is positively impacted by Corporate Social Responsibility Cognition and corporate social responsibility cooperation with customer,but long-term economic performance negatively impacted.We test this focal hypothesis using primary data obtained from a survey of 247 organizations.The article contributes to both the theoretical and empirical literature on CSR internationalization by sheding more light on the driving factors behind the internationalization of CSR.The implications for managers,policy makers and other stakeholders are discussed.In the last chapter,we find that corporate social responsibility cooperation with customer has a greater impact on the CSR internalization.This motivates us to further explore the influencing factors of the CSR internalization of corporate social responsibility standards from the perspective of corporate and customer relationships.Chapter four is mainly based on the theory of dependency(right),based on the theoretical logic of "dependency-cooperation-internalization",trying to explore how the structure of enterprise-customer dependence enhance the CSR internalization.Through the empirical test using 247 enterprise questionnaire data,this chapter finds that enterprises' dependence on customers and joint dependence have a significant positively impact on the CSR internalization.Customers' dependence on enterprises and dependence asymmetry negatively impact on CSR internalization.Moreover,this study suggests that enterprise and customer trust positively moderate the impact of corporate and customer dependence on the internalization of corporate social responsibility standards.Chapter five makes conclusion of this dissertation,gives some suggestions,and points out the direction of future research.Based on the existing literatures,this dissertation studies the economic performance effect of CSR decoupling,and the influencing factors of the CSR internalization.This study answers some significant questions through empirical testing.Its contributions are mainly reflected in the following aspect:Firstly,this study makes an important contribution to the CSR literature by extending it to include CSR decoupling in the CSR and corperate performance relationship.So far,researchers rarely focused on the economic effect of CSR decoupling.In reality,CSR decoupling exists in real life,but it's economic effect is still confused.As such,based on the institutional theory,this study provides novel insights into the relationship between CSR decoupling and corperate performance,and contributes to the literature by testing the relationship in a sample of 1451 A-share listed companies in China.Moreover,this study test the moderator role of CSR violation disclouse.Secondly,Our study offers a unique contribution to the research on CSR internalization.Prior research has examined the factors affect CSR from different perspectives,but rarely focus on the drivers of day-to-day CSR activities.Drawing on social cognition theory and social exchange theory,this dissertation develop a theoretical model of the relationships between CSR awareness,corporate social responsibility cooperation with customers and the CSR internalization and test the model empirically by analyzing survey data of 247 firms.Furthermore,analyzes the interaction between CSR awareness and CSR cooperation,so that the effects of internal cognition and external cooperation are simultaneously taken into acount.Analysis has enabled people to have a more comprehensive understanding of the CSR internalizing process.Thirdly,based on the study of the supply chain partnership,this research extends existing work on how supplier-customer relationship drive CSR internalization by simultaneously distinguishing dependence asymmetry and joint dependence.Accordingly this research open the theoretical "black box" of the CSR internalization,and expand the research on social responsibility of supply chain.This research is propose that it 's necessary for enterprises to clearly understand and balance the dependence relationship between enterprises and customers,and to use this relationship to promote the internalization of social responsibility.