Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting
分析了142家丹麦公司年报和16个访谈，发现政府强制要求企业报告社会责任后，公司既有遵从也有偏离，偏离不全是故意抵制，还因缺乏意识、资源不足等。
ABSTRACT This paper analyses how large Danish companies are responding to new governmental regulation which requires them to report on corporate social responsibility (CSR). The paper is based on an analysis of 142 company annual reports required by the new Danish regulation regarding CSR reporting, plus 10 interviews with first‐time reporting companies and six interviews with companies that failed to comply with the new law. It is concluded that coercive pressures from government have an impact on CSR reporting practices. Further, the analysis finds traces of mimetic isomorphism which inspires a homogenisation in CSR reporting practices. Finally, it is argued that non‐conformance with the new regulatory requirements is not solely about conscious resistance but may also be caused by, for example, lack of awareness, resource limitations, misinterpretations, and practical difficulties. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.