Managing Incomplementarity: Implementing Social Responsibility in Companies
Managing Incomplementarity: Implementing Social Responsibility in Companies
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DOI：
10.1007/978-3-030-03562-4_11
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发表时间：
2019-01-01
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影响因子：
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通讯作者：
Lottermoser, Florian
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文献类型：
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作者：
Dabrowski, Simon;Lottermoser, Florian
如今，上市公司面临着来自制度化环境的相互矛盾的期望，一方面是关于社会责任和可持续性(SRS)的，另一方面是财务业绩。从财务逻辑的角度来看，社会责任的经济绩效是不确定的，而可持续性则认为财务逻辑阻碍了经济和非经济资源的长期再生能力的实现。因此，在决策和战略中同时制定制度逻辑可能会在组织内部造成目标冲突或互补性。互补性是实施工作重点战略的一个障碍。因此，需要解决和管理互补性，以确保组织的再生产。本文对德国上市公司的组织社会责任战略进行了实证分析，以应对德国上市公司的不互补制度逻辑。这一结果基于对三家德国上市公司的14次定性管理访谈(DAX30)，并来自德国研究基金会(DFG)授予的一项当前研究项目。作为内部管理互补性的模式的组织战略被勾勒出来，这可以表明作为机构工作的一部分的机构意图是交织在一起的。最后，提出了一个综合框架，用于分析社会责任战略和机构意图之间的相互作用，以分析管理不相辅相成的情况，以评估社会责任和可持续性的不同结果。
Publicly listed companies nowadays face contradictory expectations from their institutionalised environments concerning social responsibility and sustainability (SRS) on the one hand, and financial performance on the other. From the perspective of the financial logic, the economic performance of social responsibility is uncertain, whereas sustainability views the financial logic as obstructive to achieving long-term regenerative capacity of economic and non-economic resources. Thus, enacting both institutional logics in decision-making and strategy can create goal-conflicts or incomplementarity within organisations. Incomplementarity is an obstacle to the implementation of SRS. Therefore, incomplementarity needs to be resolved and managed in order to ensure organisational reproduction. This paper presents an empirical analysis of the organisational social responsibility strategies dealing with the incomplementary institutional logics in German publicly listed companies. The results are based on 14 qualitative management interviews in three German publicly listed companies (DAX30) and emerge from a current research project granted by the German Research Foundation (DFG). Organisational strategies as patterns of managing incomplementarity internally are sketched which can be shown to be inter-woven with institutional intentions as part of institutional work. Finally, an integrated framework is proposed for analysing the management of incomplementarity as an interplay between social responsibility strategies and institutional intentions that can serve to assess the different outcomes of social responsibility and sustainability.