We examine the drivers of corporate social responsibility anchoring in Poland, a country that has undergone a profound transition from a command economy to a free market system. We use a fine-grained theoretical framework to understand the influence of the interactions between regulative, normative, and cultural-cognitive aspects of institutions with firm organizational factors on the diffusion of corporate social responsibility. We show that, in Poland, companies use their slack resources to adopt corporate social responsibility only when facing strong normative or regulative institutional pressures in their organizational fields. When such pressures are absent, companies prefer value-enhancing functions of their resources other than investing in corporate social responsibility. We propose a multilevel approach for studying drivers of corporate social responsibility and show how the importance of organizational-level drivers emerges clearly only if the interactions with institutional-level features are considered. The main policy implication of our study is that corporate social responsibility may establish in Poland, as well as in other Eastern Europe countries, provided that designed and formalized institutional processes reach relevant organizational fields. Furthermore, we find that, for business managers, employing financial slack for social responsibility projects may be perceived as institutionally legitimate or not depending on the type of institutional pressures prevailing in each organizational field.

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转型经济体企业社会责任锚定的驱动因素：来自波兰的证据

我们研究了波兰企业社会责任的驱动因素，波兰经历了从指令经济到自由市场体系的深刻转变。我们使用细粒度的理论框架来理解具有公司组织因素的制度的监管、规范和文化认知方面之间的相互作用对企业社会责任扩散的影响。我们表明，在波兰，公司只有在其组织领域面临强大的规范或监管制度压力时，才会利用其闲散的资源来承担企业社会责任。当这些压力不存在时，公司更喜欢其资源的价值提升功能，而不是投资于企业社会责任。我们提出了一种研究企业社会责任驱动因素的多层次方法，并展示了只有在考虑与制度层次特征的相互作用时，组织层次驱动因素的重要性才能清楚地显现出来。我们研究的主要政策含义是企业社会责任可能会在波兰以及其他东欧国家建立，前提是设计和正式的制度流程能够达到相关的组织领域。此外，我们发现，对于企业经理而言，根据每个组织领域普遍存在的制度压力类型，为社会责任项目利用财务闲置可能在制度上是否合法。