The Influence Of Manager's Values On Corporate Social Responsibility

The central argument of Attention-Based View is that firm behavior is the result of how firms channel and distribute the attention of their decision-makers.What decision-makers do depends on what issues and answers they focus their attention on.What issues and answers they focus on depends on the specific situation and on how the firm's rules,resources,and relationships distribute various issues,answers,and decision-makers into specific communications and procedures.Four categories of attention structures regulators will be examined in the conceptual model:rules of the game,players,structural positions,and resources.Together these four sets of factors the internal and external environment of action and how issues,answers,and decision-makers are allocated into procedural and communication channels.These categories of attention structures,while analytically distinct,do not work independently but interact to organize and allocate the firm's pattern of attention.Players occupy structural positions and are constrained and enabled by the organizational rules of the game.They employ the firm's resources in their attention processes to collectively direct what,when,and how organizations enact and respond to the environment.At the same time,corporate social responsibility(CSR)was firstly proposed by western scholars in the twentieth century.With the advance of globalization,CSR has gradually entered China.Corporate social responsibility has long been accepted by western developed countries.Western companies has already began to pay attention to the interests of the public on the importance of enterprise development and fulfill their social responsibility.The"social responsibility" standard has also been listed as one of the eight criteria for the Global Enterprise Ranking System by Fortune and Forbes.As China becoming stronger on the world stage,more and more of the world's top 500 enterprises began to enter the Chinese market and set up branches in China.The arrival of the enterprises has also contributed to the development of corporate social responsibility in China.However,events of Chinese companies lacking of corporate social responsibility and harming the interests of the public have become serious in reality.Therefore,the study of Chinese enterprises' corporate social responsibility in this context has a certain theoretical and practical significance.As an attention-limited.entity,what factors will affect corporate social responsibility?Based on the attention-based view,this article analyzes how managers' values influence corporate social responsibility,and also studies the mediating effect of managers' attention and the moderating effect of management level,slack resources and organizational identity.Relevant empirical results show that 1)Managers' other-regarding values have a significant positive impact on corporate social responsibility,and managers' attention has a mediating effect on the relationship between managers' other-regarding values and corporate social responsibility;2)The moderating effect of management level on the relationship between managers' other-regarding values and managers' attention is not significant;3)Slack resources and organizational identity have a moderating effect on the relationship between managers' attention and corporate social responsibility together.This paper studies the four attention structures—players,structural positions,rules of the game and resources,and tests the mechanism of corporate social responsibility based on the attention-based view in certain situations,which contributes to the management practices of attention-based view.There is also a certain sense of enlightenment to the study on mechanisms of corporate attention distribution and the behavior of corporate social responsibility.