Enterprise logic: explaining corporate attention to stakeholders from the ‘inside‐out’
通过八家全球企业的配对研究，发现高层管理者的“企业逻辑”（即对企业与社会关系的概念化）决定了他们对不同利益相关者的关注重点，从而解释了为何同一环境下的企业处理利益相关者问题的效果不同。
Abstract Why are some firms more effective than others at addressing stakeholder concerns? Conventional stakeholder theories focus on variables in the external environment and cannot adequately explain variance across firms operating in the same context. Our matched‐pair study of eight global corporations goes inside the firm and investigates the role of managerial cognition on corporate attention to stakeholders. We find that top management's conceptualization of the firm's relationship with society—which we name enterprise logic—prompts distinct foci of attention and potentially constrains how well a single firm can simultaneously attend to multiple stakeholders. These findings highlight the value of an ‘inside‐out’ perspective, centered on managerial cognition, in explaining why some firms address stakeholder concerns more effectively than their peers. Copyright © 2012 John Wiley & Sons, Ltd.