Management and organization scholarships have paid increasing attention to corporate social responsibility (CSR). Less is known about the historical processes leading to the institutionalization of CSR reporting. We bridge the gap by coding and analyzing a digital archive of multinational enterprises' historical websites between 1997 and 2009. Combining in-depth case studies of detailed environmental disclosure histories of three companies with quantitative summaries of 263 such companies, we find that these companies learned to define the CSR term and adjust their disclosing behaviors gradually, from ad hoc mentioning of idiosyncratic themes to disclosing proliferating themes, often in the dedicated separate website section. Accompanying this change was the growth of global initiatives such as Global Compact and Global Reporting Initiatives and their disclosure guidelines. These findings not only illuminate a historical perspective but also epitomize the dialectical relationship between business and institutional pressures.

中文翻译：

---

制度化的企业社会责任披露：财富世界 500 强公司的历史网页，1997-2009

管理和组织奖学金越来越关注企业社会责任 (CSR)。对导致企业社会责任报告制度化的历史过程知之甚少。我们通过对 1997 年至 2009 年跨国企业历史网站的数字档案进行编码和分析来缩小差距。结合对 3 家公司的详细环境披露历史的深入案例研究以及 263 家此类公司的定量摘要，我们发现这些公司学习了定义 CSR 术语并逐渐调整他们的披露行为，从特别提及特殊主题到披露激增主题，通常在专门的单独网站部分。伴随这一变化而来的是全球契约和全球报告倡议等全球倡议及其披露指南的发展。这些发现不仅阐明了历史视角，而且集中体现了企业压力与制度压力之间的辩证关系。