中文摘要：

在结合制度理论和资源基础理论的基础上，揭示出合法性机制和效率机制2种逻辑下的企业社会责任动因机制。研究发现，社会责任是企业与利益相关者建立关系、获取合法性的一种手段；当社会责任植根于社会价值观体系时，这种内在的信仰和规范构成了新实践扩散的稳定基础；在既缺乏“示范效应”又缺失“惩戒效应”的商业环境中，同行压力不足以对中国企业的社会责任行为产生明显激励作用。另外，内部资源构成了企业履责的基础。高层领导的伦理承诺是推动企业履行社会责任的根本动力；同时，国际经验、冗余资源对企业社会责任发挥了显著促进作用。尽管面临日益严格的制度约束和更高的社会履责期望，现阶段中国企业履责更为直接的动力仍然来源于竞争环境。

英文摘要：

Combining an integrative framework the neo-institutional and resource-based theoretical perspectives, we propose to explain the antecedents of CSR. Among the resource related determi nants, top management commitment to ethics plays an essential role in propelling firms to undertake various types of CSR. Among the institutional determinants, social normative pressure and regulatory stringency have strong positive effect on firms＇ level of CSR participation. We further compare the relative predictive power of competitive mechanism and institutional isomorphic mechanism, and find greater contribution of the former, supporting an economic or strategic perspective on organizational social involvements in China. What＇s more, peer pressure does not necessarily lead to socially respon- sible behavior, as its impacts are contingent on the resource characteristics of firms.