Mixing business with politics: Does corporate social responsibility end where lobbying transparency begins?

Mixing business with politics: Does corporate social responsibility end where lobbying transparency begins?
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商业与政治的混合:企业社会责任是否随着游说透明度的开始而结束?

DOI:
10.1111/rego.12275
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发表时间:
2019
影响因子:
3
通讯作者:
Favotto A
Favotto A
中科院分区:
管理学3区
文献类型:
--
作者:
Favotto A

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学者们越来越多地认为,企业社会责任活动的未来有效性和合法性取决于更透明的游说形式,以确保企业的政策立场与其企业社会责任承诺保持一致。然而,很少有实证研究系统地分析了公司的游说披露,或研究了这些公司如何协调游说和企业社会责任活动。我们通过分析来自德国、英国和美国的150家公司在18年期间的企业社会责任报告,并对这些公司的企业社会责任经理进行访谈,来解决这些实证问题。我们发现,随着时间的推移,企业在公共政策倡导方面变得更加透明,从而承认游说是一个企业社会责任问题。然而,对于大多数公司来说,这种对透明度的承诺似乎主要是仪式性的。很少有公司披露他们所倡导的具体政策立场,或者充分协调他们的游说和企业社会责任部门的工作,以促进这些活动的更大一致性。游说透明度的这些适度变化,似乎是出于对合法性的担忧,在少数情况下,是由于公司认为与它们未来的商业利益相关的治理差距。
Scholars increasingly have argued that the future effectiveness and legitimacy of firms' corporate social responsibility (CSR) activities are dependent on more transparent forms of lobbying to ensure firms' policy positions are aligned with their CSR commitments. Very little empirical work, however, has systematically analyzed firms' lobbying disclosures or examined how these firms coordinate their lobbying and CSR activities. We address these empirical questions by analyzing the CSR reports of 150 corporations from Germany, the UK and the US over an 18‐year period and by conducting interviews with the CSR managers of these firms. We find that corporations have become more transparent about their public policy advocacy over time, thus acknowledging that lobbying is a CSR issue. For most firms, however, this commitment to transparency appears to be largely ceremonial. Few firms disclose the specific policy positions they advocate or sufficiently coordinate the work of their lobbying and CSR units to foster greater alignment of these activities. These modest changes in lobbying transparency appear to be driven by legitimacy concerns and, in a few instances, by governance gaps firms perceive to be relevant to their future business interests.
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