企业社会责任的制度理性及行为逻辑:合法性视角

对企业社会责任的研究,学界一直是分歧多于应有的共识,主要原因是基于效率视角的经济理性分析主导着话语权,却过于注重技术环境和效率机制,而忽视了基于合法性视角的制度理性分析,忽视了制度环境和合法性机制。为揭示企业社会责任的行为逻辑,文章首先反思经济理性,并从新视角——合法性视角突出制度理性,指出制度理性是企业社会责任行为逻辑的起点。接着,按"制度环境—制度压力—企业行为"逻辑,着重分析了制度环境和制度压力对企业社会责任行为的作用机制,构建了合法性机制模型,其核心观点是制度环境对企业产生制度压力,通过规制机制、规范机制和模仿机制导致企业行为。最后,得出结论及其启示。

On Institution Rationality and Behavior Logic of Corporate Social Responsibility: From the Perspective of Legitimacy

In regard to the research on corporate social responsibility,the academia has been different,mainly due to the rational analysis based on economic efficiency perspective that dominates the speech right.There has been too much emphasis on the technical environment and efficiency of the mechanism,while ignoring the perspective of legitimacy and institution rationality,and ignoring the institutional environment and the legitimacy mechanisms.In order to reveal the behavioral logic of corporate social responsibility,this paper first of all reflects on economic rationality,and from a new perspective(the perspective of legitimacy) highlights the institution rationality,as the logical starting point for corporate social responsibility behavior.Then,according to the logic of the institutional environment-pressure-behavior,this paper focuses on the mechanism of action of the institutional environment and institutional pressures on corporate social responsibility behavior,and constructs the model of legitimacy mechanism.The core view is that the institutional environment strengthens the enterprise system pressure through the mechanism of regulation,and the regulatory mechanisms lead to corporate behavior and imitation mechanisms.Finally,the paper summarizes the conclusions and puts forward some instructions.