Wang, Shuo, Gao, Yuhui, Hodgkinson, Gerard P., Rousseau, Denise M. and Flood, Patrick C. (2015) Opening the black box of CSR decision making : a policy-capturing study of charitable donation decisions in China. Journal of Business Ethics, 128 (3). pp. 665-683. doi:10.1007/s10551-014-2123-x

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Abstract

This policy-capturing study, conducted in China, investigated the cognitive basis of managerial decisions to make a corporate charitable donation, a global issue in the context of corporate social responsibility (CSR) research and practice. Participants (N = 376) responded to a series of scenarios manipulating pressure from the five stakeholders (government, customers, competitors, employees, and shareholders) most commonly addressed by CSR research. The independent variables examined included organizational factors (industry, ownership, previous company donation, firm size, firm age, and perceived CEO attitudes toward charity) and the participants’ personal values. Results indicate a large positive effect of shareholder and governmental pressure on the decision with lesser positive effects from customers and competitors. Surprisingly, employee pressure had a negative effect on the decision to make a charitable donation. Further, personal values and perceived CEO attitudes toward charity were significantly related to the decisions participants made. In line with our theorizing, the findings indicate that a combination of personal, organizational, and institutional factors was salient in the minds of decision makers.

Item Type:	Journal Article
Subjects:	H Social Sciences > HD Industries. Land use. Labor
Divisions:	Faculty of Social Sciences > Warwick Business School > Behavioural Science Faculty of Social Sciences > Warwick Business School > Strategy & International Business Faculty of Social Sciences > Warwick Business School
Library of Congress Subject Headings (LCSH):	Social responsibility of business -- China, Business enterprises -- Charitable contributions -- China, Business enterprises -- Decision making -- China
Journal or Publication Title:	Journal of Business Ethics
Publisher:	Springer Netherlands
ISSN:	0167-4544
Official Date:	May 2015
Dates:	Date Event May 2015 Published 23 March 2014 Available 15 February 2014 Accepted 29 October 2012 Submitted
Volume:	128
Number:	3
Page Range:	pp. 665-683
DOI:	10.1007/s10551-014-2123-x
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access

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