Governance Choice for Strategic Corporate Social Responsibility
研究了企业是内部开展、外包还是合作开展企业社会责任活动，发现CSR活动与公司使命的关联度越高，企业越倾向于内部执行。
The decision to internalize corporate social responsibility (CSR) activities, to buy (outsource) them in the form of corporate philanthropy, or to collaborate with other organizations is of great significance to the ability of the firm to reap benefits from such activity. Using insights provided by organizational economics and the resource-based view of the firm, this article describes how CSR centrality affects governance choice. This framework is tested using data collected from Central America. The findings suggest that the higher the centrality of CSR activities to the firms’ mission, the more likely that the firms will engage in CSR internally. The article discusses directions for further research and concludes with the managerial implications of this research.