Decoupling Among CSR Policies, Programs, and Impacts: An Empirical Study
Decoupling Among CSR Policies, Programs, and Impacts: An Empirical Study
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企业社会责任政策、计划和影响之间的脱钩：实证研究
DOI：
10.1177/0007650316647951
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发表时间：
2019
影响因子：
7
通讯作者：
H. Smid
中科院分区：
文献类型：
--
作者：
J. Graafland;H. Smid
关于企业社会责任政策和方案的影响的实证研究相对较少。本文通过分析企业社会责任政策之间的脱钩（定义为分歧）、企业社会责任项目的实施以及企业社会责任对各种环境和社会问题的影响的发生率和影响条件，来解决研究差距。完全脱钩是政策、计划和影响完全不同的条件，相当于纯粹的仪式性企业社会责任。作者使用可持续性评级机构对24个国家约1,000家大公司的样本进行评级，发现经验证据并不支持完全脱钩的结论。经验证据表明，在样本中的四个层次的非发散。首先，对于所审查的大多数企业社会责任问题，高质量的企业社会责任政策（以范围和详细程度衡量）确实对企业社会责任的实施产生了相对较强的影响。第二，高质量的企业社会责任计划（以范围、目标的使用和严格的截止日期来衡量）确实对企业社会责任的影响有相对较强的影响。第三，对于大多数企业社会责任问题，即使是低质量的企业社会责任政策也会加强项目的发生率和质量，而不是完全没有政策。第四，弱项目比没有项目对企业社会责任目标的实现有更大的影响。作者还发现，企业社会责任报告的质量（由全球报告倡议组织准则的实施水平衡量）和将企业社会责任的责任定位在董事会层面，通过加强企业社会责任计划的质量来减少脱钩。
There are relatively few empirical studies on the impacts of corporate social responsibility (CSR) policies and programs. This article addresses the research gap by analyzing the incidence of, and the conditions that affect, decoupling (defined as divergence) among CSR policies, implementation of CSR programs, and CSR impacts for various environmental and social issues. Complete decoupling is a condition of full divergence among policies, programs, and impacts amounting to purely ceremonial CSR. Using ratings from a sustainability rating agency on a sample of about 1,000 large companies in 24 countries, the authors find empirical evidence not supporting a conclusion of complete decoupling. The empirical evidence suggests four levels of nondivergence in the sample. First, for most CSR issues examined, CSR policies of high quality (as measured by scope and level of detail) do have relatively strong effects on CSR implementation. Second, CSR programs of high quality (as measured by scope, the use of targets, and the use of strict deadlines) do have relatively strong effects on CSR impacts. Third, for most CSR issues, even low-quality CSR policies enforce the incidence and quality of programs in comparison with having no policy at all. Fourth, weak programs have more impact on the realization of CSR goals than having no program at all. The authors also find that the quality of CSR reporting (as measured by the implementation level of Global Reporting Initiative guidelines) and locating the responsibility for CSR at the board level reduce decoupling by strengthening the quality of CSR programs.