跨国公司面临利益相关者压力与不负社会责任行为向子公司的转移

Stakeholder Pressure on MNEs and the Transfer of Socially Irresponsible Practices to Subsidiaries

ACADEMY OF MANAGEMENT JOURNAL · 2012
被引 434
人大 A+FT50UTD24ABS 4*

中文导读

研究跨国公司如何应对利益相关者压力,发现母国压力越大,越可能将不负社会责任的做法转移到海外子公司,尤其在子公司表面独立但实际受控、母国制度强制力强、东道国监管弱时更明显。

Abstract

In this study, we explain how multinational enterprises (MNEs) respond to pressure to conform to their stakeholders' expectations for greater attention to corporate social responsibility (CSR). We invoke institutional theory to propose that mounting stakeholder pressure in an MNE's home country leads to the transfer of socially irresponsible practices from its headquarters to its overseas subsidiaries. This transfer is more pronounced when a subsidiary is apparently unconnected to an MNE, yet is controlled by an MNE's headquarters through the appointment of the subsidiary's board members; the institutional environment of the MNE's home country enforces compliance; and the degree of institutional enforcement, vigilance, and sanctions for noncompliance in the subsidiary's host country is low. Our hypotheses are empirically supported using panel data on 269 subsidiaries in 27 countries belonging to 110 MNEs from 22 countries. Results are robust to alternative measures, explanations, and sample.

跨国公司企业社会责任利益相关者理论制度理论子公司管理