Despite conflicts between social and economic goals, contemporary US firms routinely depict such aims as synergistic. Analyzing 300 annual reports from a sample of 80 large US public firms between 1960 and 2010, we examine the rise of ‘win–win’ conceptions of corporate responsibility (CR), which include both the social benefits of economic activities and economic gains from social responsibility. Our findings support arguments that the rise of win–win ideology in large corporations is tied to the emergence of neoliberal governance in society. Indicators of firms’ changing institutional context include financialization, numbers of non-profit organizations and voluntary regulation schemes. However, the macroeffect is mediated by firm attention to these institutional changes; mentions of external evaluations in annual reports are associated with higher levels of win–win ideology. The study contributes to institutional theories of the historical development of CR and to understanding heterogeneous organizational responses to societal-level institutional change.

中文翻译：

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新自由主义治理、评估和双赢意识形态在企业责任话语中的兴起，1960-2010

尽管社会和经济目标之间存在冲突，但当代美国公司通常将这些目标描述为协同目标。通过分析 1960 年至 2010 年间美国 80 家大型上市公司样本的 300 份年度报告，我们检验了企业责任 (CR) 的“双赢”概念的兴起，其中包括经济活动的社会效益和来自社会的经济收益。责任。我们的研究结果支持这样的论点，即大公司中双赢意识形态的兴起与社会中新自由主义治理的出现有关。公司不断变化的制度环境的指标包括金融化、非营利组织的数量和自愿监管计划。然而，宏观效应是通过对这些制度变化的坚定关注来调节的。在年度报告中提及外部评估与更高水平的双赢意识形态相关。该研究有助于 CR 历史发展的制度理论，并有助于理解异质组织对社会层面制度变革的反应。