ABSTRACT Drawing on institutional theory, this content analysis explored firms' social reports for a ten-year period in three market economies. Specifically, this study analyzed firms' motivations for corporate social responsibility (CSR) through a proxy of the salience of stakeholder groups in social reports. First, firms' competitive motivations for CSR were significantly higher in the stated-led market economies (SLMEs: France, South Korea) than in the liberal market economies (LMEs: US, UK), which showed the lowest level of firms' competitive motivations for CSR during all investigated periods. Secondly, firms' socially cohesive motivations for CSR significantly decreased over time in SLMEs only, while increasing in LMEs and the coordinated market economies (CMEs: Germany, Japan). Theoretical and practical implications are discussed in terms of the constitutive role of communication in the institutionalization of CSR.

中文翻译：

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企业社会责任的沟通制度化：对来自三个市场经济体的社会报告中企业动机的内容分析

摘要运用制度理论，该内容分析探讨了三个市场经济体中企业十年的社会报告。具体而言，本研究通过代理社会报告中利益相关者群体的显着性来分析企业的企业社会责任动机。首先，在陈述主导的市场经济体（SLME：法国，韩国）中，企业的企业社会责任竞争动机明显高于在自由市场经济体（LME：美国，英国）中，后者表现出企业的竞争动机最低。所有调查期间的企业社会责任。其次，企业对企业社会责任的社会凝聚力仅随着时间的推移而显着下降，而在大型企业中，而在大型企业和协调的市场经济中却有所增加（大型企业：德国，日本）。