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Article: Whose Call to Answer: Institutional Complexity and Firms' CSR Reporting

TitleWhose Call to Answer: Institutional Complexity and Firms' CSR Reporting
Authors
Issue Date2016
PublisherAcademy of Management. The Journal's web site is located at http://www.aom.pace.edu/amjnew
Citation
Academy of Management Journal, 2016 How to Cite?
AbstractWhile 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 Identifierhttp://hdl.handle.net/10722/229661
ISSN
2015 Impact Factor: 6.233
2015 SCImago Journal Rankings: 10.317

 

DC FieldValueLanguage
dc.contributor.authorWang, D-
dc.date.accessioned2016-08-23T14:12:29Z-
dc.date.available2016-08-23T14:12:29Z-
dc.date.issued2016-
dc.identifier.citationAcademy of Management Journal, 2016-
dc.identifier.issn0001-4273-
dc.identifier.urihttp://hdl.handle.net/10722/229661-
dc.description.abstractWhile 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.languageeng-
dc.publisherAcademy of Management. The Journal's web site is located at http://www.aom.pace.edu/amjnew-
dc.relation.ispartofAcademy of Management Journal-
dc.titleWhose Call to Answer: Institutional Complexity and Firms' CSR Reporting-
dc.typeArticle-
dc.identifier.emailWang, D: danqingw@hku.hk-
dc.identifier.authorityWang, D=rp01912-
dc.identifier.doi10.5465/amj.2014.0847-
dc.identifier.hkuros261134-
dc.publisher.placeUnited States-

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