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- Publisher Website: 10.5465/amj.2014.0847
- Scopus: eid_2-s2.0-85016011390
- WOS: WOS:000395183200014
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Article: Whose Call to Answer: Institutional Complexity and Firms' CSR Reporting
Title | Whose Call to Answer: Institutional Complexity and Firms' CSR Reporting |
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Authors | |
Issue Date | 2017 |
Publisher | Academy of Management. The Journal's web site is located at http://www.aom.pace.edu/amjnew |
Citation | Academy of Management Journal, 2017, v. 60 n. 1, p. 321-344 How to Cite? |
Abstract | While research on the disclosure of CSR (corporate social responsibility) recognizes the influence of government regulations and guidelines, less attention has been given to the co-existence of conflicting pressures from the state. We develop a framework wherein CSR reporting is viewed as an organizational response to institutional complexity that arises from the conflicting demands from central and local government, and apply it to publicly listed firms in China after the central government agencies issued guidelines on CSR reporting. Some provincial governments' high priority on short-term GDP growth created tension with the central government's expectation on CSR reporting. Firms with attributes that increase scrutiny from both institutional constituencies experienced heightened tension, and they responded with early adoption but low-quality reports. Our framework was supported through a longitudinal analysis between 2008 and 2011. Our study contributes to the literature on CSR disclosure by uncovering the impact of conflicting government pressures, and advances research on institutional complexity by identifying a specific decoupling response. |
Persistent Identifier | http://hdl.handle.net/10722/229661 |
ISSN | 2023 Impact Factor: 9.5 2023 SCImago Journal Rankings: 8.271 |
ISI Accession Number ID |
DC Field | Value | Language |
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dc.contributor.author | Wang, D | - |
dc.date.accessioned | 2016-08-23T14:12:29Z | - |
dc.date.available | 2016-08-23T14:12:29Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Academy of Management Journal, 2017, v. 60 n. 1, p. 321-344 | - |
dc.identifier.issn | 0001-4273 | - |
dc.identifier.uri | http://hdl.handle.net/10722/229661 | - |
dc.description.abstract | While research on the disclosure of CSR (corporate social responsibility) recognizes the influence of government regulations and guidelines, less attention has been given to the co-existence of conflicting pressures from the state. We develop a framework wherein CSR reporting is viewed as an organizational response to institutional complexity that arises from the conflicting demands from central and local government, and apply it to publicly listed firms in China after the central government agencies issued guidelines on CSR reporting. Some provincial governments' high priority on short-term GDP growth created tension with the central government's expectation on CSR reporting. Firms with attributes that increase scrutiny from both institutional constituencies experienced heightened tension, and they responded with early adoption but low-quality reports. Our framework was supported through a longitudinal analysis between 2008 and 2011. Our study contributes to the literature on CSR disclosure by uncovering the impact of conflicting government pressures, and advances research on institutional complexity by identifying a specific decoupling response. | - |
dc.language | eng | - |
dc.publisher | Academy of Management. The Journal's web site is located at http://www.aom.pace.edu/amjnew | - |
dc.relation.ispartof | Academy of Management Journal | - |
dc.title | Whose Call to Answer: Institutional Complexity and Firms' CSR Reporting | - |
dc.type | Article | - |
dc.identifier.email | Wang, D: danqingw@hku.hk | - |
dc.identifier.authority | Wang, D=rp01912 | - |
dc.description.nature | link_to_subscribed_fulltext | - |
dc.identifier.doi | 10.5465/amj.2014.0847 | - |
dc.identifier.scopus | eid_2-s2.0-85016011390 | - |
dc.identifier.hkuros | 261134 | - |
dc.identifier.volume | 60 | - |
dc.identifier.issue | 1 | - |
dc.identifier.spage | 321 | - |
dc.identifier.epage | 344 | - |
dc.identifier.isi | WOS:000395183200014 | - |
dc.publisher.place | United States | - |
dc.identifier.issnl | 0001-4273 | - |