Large firms operating in underdeveloped institutional environments of transition economies tend to invest in seemingly unrewarded corporate social responsibility (CSR) initiatives. To explain this phenomenon, we extend the literature on the motives behind CSR disclosure in agribusiness from the institutional perspective on organizational legitimacy. The thesis is that self-interest rationales for CSR disclosure, as advocated by the strategic-legitimacy perspective, fall short of explaining the full scope of instrumental motivations for the proactive and excessive transparency initiatives of agribusiness companies. Using the example of internationally listed Ukrainian agroholdings, we show that firms faced with institutions that do not appropriately support access to market transactions not only adapt to fluctuations in the business environment but also proactively address key institutional bottlenecks by engaging in higher transparency and nonmarket initiatives. The case study analysis of the voluntary CSR disclosure of four agroholdings is conducted based on in-depth interviews with corporate managers and complemented with information from corporate reports and websites. This analysis offers insights into the development of corporate farming and its economic and social repercussions in Ukraine and, more generally, expanding the concept of CSR itself.

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扩大企业社会责任披露的工具动机范围：转型经济中农业企业的例证

在转型经济体体制欠发达的环境中运作的大公司倾向于投资看似无偿的企业社会责任（CSR）计划。为了解释这一现象，我们从组织合法性的制度角度扩展了有关农业综合企业社会责任披露动机的文献。本文认为，战略合法性观点所倡导的企业社会责任披露的个人利益理论未能充分解释农业综合企业积极主动和过度透明化举措的全部工具动机。以国际上列出的乌克兰农产为例，我们发现，面对无法适当支持市场交易准入的机构，企业不仅会适应商业环境的波动，而且会通过提高透明度和采取非市场举措来主动解决关键的机构瓶颈。在对公司管理者进行深入访谈的基础上，对四个农作物的企业社会责任自愿披露进行了案例分析，并补充了公司报告和网站中的信息。该分析为乌克兰公司农业的发展及其对经济和社会的影响提供了见解，并且更广泛地扩展了企业社会责任本身的概念。在对公司管理者进行深入访谈的基础上，对四个农作物的企业社会责任自愿披露进行了案例分析，并补充了公司报告和网站中的信息。该分析为乌克兰公司农业的发展及其对经济和社会的影响提供了见解，并且更广泛地扩展了企业社会责任本身的概念。在对公司管理者进行深入访谈的基础上，对四个农作物的企业社会责任自愿披露进行了案例分析，并补充了公司报告和网站中的信息。该分析为乌克兰公司农业的发展及其对经济和社会的影响提供了见解，并且更广泛地扩展了企业社会责任本身的概念。