制度压力、战略反应与企业社会责任信息披露——基于系统动力学的分析

摘要/Abstract

摘要： 为深入探究制度压力对企业社会责任信息披露的影响，本文从合法性视角出发，在将制度压力分为强制压力、规范压力和模仿压力的基础上，纳入时间维度，构建了制度压力、战略反应与企业社会责任信息披露的系统动力学模型，并采用Vensim PLE软件进行了模型检验、仿真和灵敏度分析。研究发现，制度压力能够通过顺从型、选择型和操控型3种战略反应对企业社会责任信息披露产生影响；随着强制压力、规范压力和模仿压力数值的分别增加，不同战略反应下企业社会责任信息披露量均会随之提高；强制压力、规范压力和模仿压力对企业社会责任信息披露的影响逐渐增强。研究结果可以为企业在制度压力下选择合理的战略反应，恰当地披露社会责任信息提供建议。

关键词: 制度压力, 战略反应, 企业社会责任信息披露, 系统动力学

Abstract: In order to explore the impact of institutional pressure on corporate social responsibility information disclosure, from the perspective of legitimacy, this paper incorporates the time dimension and constructs a system dynamics model of institutional pressure, strategic response and corporate social responsibility information disclosure by categorizing institutional pressure into coercive pressure, normative pressure and mimetic pressure, and uses Vensim PLE software to conduct model test, simulation and sensitivity analysis. It is found that institutional pressure can affect corporate social responsibility information disclosure through three strategic responses, namely conformity type, selection type and manipulation type; with the respective value increase of coercive pressure, normative pressure and mimetic pressure, the amount of corporate social responsibility information disclosure under different strategic responses increases. The impact of coercive pressure, normative pressure and mimetic pressure on corporate social responsibility information disclosure is gradually enhanced. The research results can provide suggestions for enterprises to choose reasonable strategic responses under institutional pressure and disclose social responsibility information properly.

Key words: institutional pressure, strategic response, corporate social responsibility information disclosure, system dynamics

范建红, 刘晓蔓, 李娜. 制度压力、战略反应与企业社会责任信息披露——基于系统动力学的分析[J]. 管理评论, 2024, 36(7): 246-260.

Fan Jianhong, Liu Xiaoman, Li Na. Institutional Pressure, Strategic Response and Corporate Social Responsibility Information Disclosure—An Analysis Based on the System Dynamics[J]. Management Review, 2024, 36(7): 246-260.

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