“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility
运用制度理论的两种思想流派，概念化美国与欧洲企业社会责任的差异以及欧洲企业社会责任的近期兴起，并阐述该框架对全球经济其他地区的应用潜力。
We address the question of how and why corporate social responsibility (CSR) differs among countries and how and why it changes. Applying two schools of thought in institutional theory, we conceptualize, first, the differences between CSR in the United States and Europe and, second, the recent rise of CSR in Europe. We also delineate the potential of our framework for application to other parts of the global economy.