The institutional perspective on corporate social responsibility (CSR) has discussed two diametrically opposed hypotheses about how institutional context influences CSR. Whereas the mirror hypothesis suggests that CSR is stronger in institutional contexts with stringent CSR-related regulations, the substitute hypothesis posits that CSR is stronger in weakly regulated contexts. Drawing on the micro-CSR literature, we propose that examining individual CSR motivation can help to better understand the effect of institutional context on CSR because it makes focusing on substantively motivated CSR possible, and it can shed light on the hitherto neglected psychological moderators in this relationship. We conducted three studies, obtaining results indicating that institutional trust is an important moderator of the institutional effect on individual CSR motivation. Overall, we found the highest individual CSR motivation when regulatory stringency and institutional trust were high, supporting the mirror hypothesis. However, in contexts of low institutional trust, this positive effect of a strong institutional context was reduced or even reversed. Our study contributes to the literature on the institutional perspective on CSR, micro-CSR, and institutional theory, and it has important practical implications for CSR management.

中文翻译：

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镜像与替代：制度环境如何影响个人社会责任动机


关于企业社会责任 （CSR） 的制度视角讨论了关于制度环境如何影响 CSR 的两个截然相反的假设。镜像假说表明，在具有严格的 CSR 相关法规的制度环境中，CSR 更强，而替代假说则认为 CSR 在监管较弱的环境中更强。借鉴微观 CSR 文献，我们提出研究个体 CSR 动机有助于更好地理解制度环境对 CSR 的影响，因为它使关注实质性动机的 CSR 成为可能，并且可以阐明这种关系中迄今为止被忽视的心理调节因素。我们进行了三项研究，获得的结果表明，机构信任是机构效应对个人 CSR 动机的重要调节因子。总体而言，我们发现，当监管严格性和机构信任度较高时，个人 CSR 动机最高，这支持了镜像假说。然而，在机构信任度低的情况下，强大的机构背景的这种积极影响被削弱甚至逆转。我们的研究为企业社会责任的制度视角、微观企业社会责任和制度理论的文献做出了贡献，对企业社会责任管理具有重要的现实意义。