From Reactionary to Revelatory: CSR Reporting in Response to the Global Refugee Crisis
分析了2012-2019年《财富》全球500强企业的CSR报告，发现只有少数企业提供难民项目，且更少项目与政策或影响挂钩；提出了反应型、重复型、相关型和启示型四种企业类型，对CSR应对新兴社会问题有启示。
Refugee concerns may be perceived as controversial or outside the business domain, yet some corporations publicly engage these issues in corporate social responsibility (CSR) initiatives. This article relies on institutional and constitutive approaches to CSR to explore why organizations might declare their engagement in refugee issues, and utilizes decoupling to explore the relationship between reported CSR policy and CSR activity. We utilize a mixed-method, content analysis approach to draw on Fortune Global 500 CSR reports between 2012 and 2019, a period in which refugee activity increased around the world. Our research suggests that few corporations offer refugee programming and fewer still feature programs that are “coupled” with either CSR policies or impacts. We introduce a typology that depicts these corporations as reactionary, recurring, relevant, or revelatory, and offer constitutive implications for CSR programming in response to other emerging social issues.