非正式制度是被忽略的企业社会责任管理变量,在对企业社会责任、正式制度、非正式制度做一般性阐释的基础上,认为企业社会责任需要非正式制度的嵌入,并分析非正式制度嵌入企业社会责任的作用机制。构建和谐社会、提高正式制度有效性、节约交易费用、指引企业社会责任实践、激励企业家行为、凝聚利益相关者,非正式制度的研究应涉入其中。中国文化传统背景下,企业社会责任需要他律,更需要自律。非正式制度嵌入视角下的企业社会责任自律与型构包括以下五个方面:塑造道德自律、形成企业家群体共享的责任价值观和信仰、充分发挥第三方组织与舆论的他律作用、发展低碳经营模式、塑造企业社会责任文化。
Informal institution is an often ignored management variable of corporate social respon- sibility. Based on a general interpretation of corporate social responsibility, formal and informal institutions, this paper emphasizes that informal institution should be embedded in the corporate social responsibility. It also makes an analysis of the action mechanism of informal institution embedded in the corporate social responsibility, covering such areas as the construction of a harmonious society, the improvement of the efficiency of the formal institution, saving transaction costs, the guidance of corporate social responsibility practice, the motivation of entrepreneurial behavior, the cohesion of stakeholders, and the study of informal institutions. In the context of China' s cultural traditions, corporate social responsibility has to have not only heteronomy, but also more self-discipline. From the perspective of the embedded informal institution, the self-discipline and establishment of corporate social responsibility includes the following five aspects: moulding of the moral self-discipline, formation of entrepreneurial groupshared values and beliefs of corporate social responsibility, giving full play to the beteronomy of the third party organization and public opinion, development of the low carbon operation model, and moulding of the culture of corporate social responsibility.