Refugee concerns may be perceived as controversial or outside the business domain, yet some corporations publicly engage these issues in corporate social responsibility (CSR) initiatives. This article relies on institutional and constitutive approaches to CSR to explore why organizations might declare their engagement in refugee issues, and utilizes decoupling to explore the relationship between reported CSR policy and CSR activity. We utilize a mixed-method, content analysis approach to draw on Fortune Global 500 CSR reports between 2012 and 2019, a period in which refugee activity increased around the world. Our research suggests that few corporations offer refugee programming and fewer still feature programs that are “coupled” with either CSR policies or impacts. We introduce a typology that depicts these corporations as reactionary, recurring, relevant, or revelatory, and offer constitutive implications for CSR programming in response to other emerging social issues.

难民问题可能被视为有争议或超出商业领域，但一些公司公开将这些问题纳入企业社会责任 (CSR) 倡议。本文依靠企业社会责任的制度性和构成性方法来探讨组织为何可能宣布参与难民问题，并利用脱钩来探索报告的企业社会责任政策与企业社会责任活动之间的关系。我们利用混合方法、内容分析方法来利用 2012 年至 2019 年间《财富》全球 500 强企业社会责任报告，在此期间，世界各地的难民活动有所增加。我们的研究表明，很少有公司提供难民项目，与企业社会责任政策或影响“耦合”的特色项目也更少。我们引入了一种类型学，将这些公司描述为反动的、反复出现的、