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首页> 外文期刊>Business Strategy and the Environment >Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies
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Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies

机译：明确和隐含的企业社会责任：美国和日本公司在利益相关者参与活动方法上的差异

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摘要

This study uses the theoretical frameworks of institutional theory and comparative capitalism to demonstrate how cross-cultural differences in national institutional frameworks are related to differences in the meaning and the nature of corporate social responsibility (CSR) and, as a result, how they create different incentives and opportunities for companies to engage in stakeholder management activities. More specifically, we draw upon the framework of "explicit" and "implicit" CSRs to investigate whether and how stakeholder management practices and programs differ between the United States and Japan. We first develop and validate a Stakeholder Engagement Activities (SEAs) scale, designed assess differences in the approach (explicit or implicit) that companies use to address a variety of common SEAs. Then we analyze data and present the results of surveys collected from 227 companies in the United States and Japan. We find that although the SEAs of American companies are characterized by strong "explicit CSR," in contrast, the SEAs of Japanese companies exhibit strong "implicit CSR." In the discussion that follows, we attribute these distinctions in the SEAs to differences in the configuration of political, economic, and market mechanisms in each country. The findings of this study contribute to a more nuanced understanding of the differences in prevailing CSR practices of American and Japanese companies than noted by previous researchers. From a practitioner's perspective, the findings of this study reveal that despite the global nature of CSR, stakeholder management practices are both interpreted and operationalized differently due to differences in national institutional frameworks.
机译：这项研究使用制度理论和比较资本主义的理论框架来说明国家制度框架中的跨文化差异如何与公司社会责任（CSR）的含义和性质上的差异相关，以及由此产生的差异公司参与利益相关者管理活动的动机和机会。更具体地说，我们利用“显式”和“隐式”企业社会责任的框架来调查利益相关者管理实践和计划在美国和日本之间是否以及如何不同。我们首先开发并验证利益相关者参与活动（SEA）量表，设计评估公司用于解决各种常见SEA的方法（显式或隐式）中的差异。然后，我们分析数据并提出从美国和日本的227家公司收集的调查结果。我们发现，尽管美国公司的SEA具有强大的“显式CSR”特征，但日本公司的SEA却具有强大的“隐式CSR”。在随后的讨论中，我们将SEA中的这些差异归因于每个国家在政治，经济和市场机制配置上的差异。与以前的研究人员所指出的相比，本研究的结果有助于对美国和日本公司现行CSR做法的差异有更细致的了解。从从业者的角度来看，该研究的结果表明，尽管企业社会责任具有全球性，但由于国家机构框架的差异，利益相关者的管理实践在解释和操作上也有所不同。

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