中文摘要：

随着企业社会责任浪潮的推进,越来越多的企业主动将对社会、环境和利益相关者的关注纳入公司的运营管理和战略架构之中,企业伪善行为也随之而来。本文以企业社会责任发展为核心,运用新制度经济学中的组织退耦理论,结合企业社会责任报告和企业内部管理绩效,以崭新的视角对企业伪善的内涵进行界定,并根据企业伪善行为产生的动因将其分为主动型伪善和被动型伪善。

英文摘要：

With the wave of enterprises＇ social responsibility, an increasing number of enterprises voluntarily are bringing concerns about society, environment and stakeholders into corporate management and strategic framework, business hypocrisy enstling. The present paper, taking the development of enterprises＇ social responsibility and employing organization decoupling theory in new institutional economics, with a combination of enterprises＇ social responsibility report and business management performance, defines the denotation of business hypocrisy and further divides it into to different drives for business hypocrisy. active hypocrisy and passive hypocrisy according