Corporate Engagement with Polarizing Morality Issues Conceptualization and Implications
梳理了企业就堕胎、LGBTQ权利等极化道德议题表态的现有概念，提出“企业道德极化行动”这一术语，并揭示其独特性和复杂性，为管理者提供实践与规范建议。
Corporations have increasingly taken positions on issues like abortion, LGBTQ rights, and immigration. Although there have been significant advancements in understanding this phenomenon, the literature displays conceptual fragmentation and ambiguity. Moreover, conceptual scopes are often limited, preventing a comprehensive understanding of the phenomenon. This situation hampers research progress and makes it challenging to identify the implications. This article aims to bring conceptual clarity and comprehensiveness and, from there, derive key practical insights. To achieve this, we first provide an overview and assessment of existing concepts. We then propose corporate morally polarizing action (CMPA) as a suitable term, which is when a company takes a position on a polarizing morality issue. Using this definition, we show what makes CMPA distinctive and complex to navigate. From here, we reveal a set of practical and normative considerations and recommendations. In an era of polarization where companies face growing pressure to address contentious issues and backlash when doing so, these insights gain critical relevance.