Research applying institutional theory to corporate social responsibility (CSR) has experienced remarkable momentum. Institutional theory-based CSR research illustrates the role of values in guiding both agentic choices for CSR and the influence of institutional structures on CSR agency. Although values have been explored in this literature, systematic studies of values that seek to gain insights into the mutual relationship between agentic choices and structures are lacking. Such insights are crucial for exploring whether and how CSR is enabled or constrained. We thus ask two interrelated questions: (1) What is the role of values in institutional theory-based CSR research? (2) How and along which avenues should future institutional theory-based CSR research that focuses on values be mobilised? Based on our analysis of this line of literature from 1989 until 2021, first, we take stock of established institutional theory perspectives on CSR and disentangle what role values have played in this literature. Second, we outline how to mobilise values in future institutional CSR research based on four promising but under-investigated areas. From our literature analysis, two central functions emerge (which we label ‘bridging’ and ‘referencing’) that values can perform in the institutional analysis of CSR. Based on these two functions, our values-focused framework will help scholars examine the moral foundations that inform business–society interactions as well as understand how companies can responsibly manage those interactions with societal stakeholders.

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基于制度理论的企业社会责任研究：将价值观带回

将制度理论应用于企业社会责任 (CSR) 的研究势头迅猛。基于制度理论的企业社会责任研究说明了价值观在指导企业社会责任代理人选择和制度结构对企业社会责任机构的影响方面的作用。尽管在这些文献中已经探讨了价值观，但缺乏对价值观的系统研究，以寻求深入了解代理选择和结构之间的相互关系。这些见解对于探索是否以及如何启用或限制 CSR 至关重要。因此，我们提出两个相互关联的问题：(1) 价值观在基于制度理论的企业社会责任研究中的作用是什么？(2) 未来以制度理论为基础的以价值观为中心的企业社会责任研究应该如何动员起来，沿着哪些途径动员起来？根据我们对 1989 年至 2021 年这一系列文献的分析，首先，我们评估了关于企业社会责任的既定制度理论观点，并理清了价值观在这些文献中所扮演的角色。其次，我们概述了如何根据四个有前途但研究不足的领域在未来的机构企业社会责任研究中调动价值。从我们的文献分析中，价值可以在企业社会责任的制度分析中执行的两个核心功能（我们将其标记为“桥接”和“参考”）出现了。基于这两个功能，