Opening the Black Box of CSR Decision Making: A Policy-Capturing Study of Charitable Donation Decisions in China

This policy-capturing study, conducted in China, investigated the cognitive basis of managerial decisions to make a corporate charitable donation, a global issue in the context of corporate social responsibility (CSR) research and practice. Participants (N = 376) responded to a series of scenarios m...

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Vydáno v:	Journal of business ethics Ročník 128; číslo 3; s. 665 - 683
Hlavní autoři:	Wang, Shuo, Gao, Yuhui, Hodgkinson, Gerard P., Rousseau, Denise M., Flood, Patrick C.
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Dordrecht Springer 01.05.2015 Springer Netherlands Springer Nature B.V
Témata:	Altruism Attitudes Business and Management Business Ethics Charities Chief executive officers Cognition Competitors Consumers Corporate responsibility Corporate social responsibility Customers Decision makers Decision making Donations Earthquakes Economic analysis Education Ethics Government employees Industrial enterprises Management Organizational factors Organizational research Ownership Philanthropy Philosophy Quality of Life Research Size of enterprise Social interest Social responsibility Stakeholders Statistical analysis Stockholders Strategic management Values Variables China Corporate social responsibility Stakeholder salience theory Policy-capturing study Upper echelons theory and Chinese management Strategic decision making
ISSN:	0167-4544, 1573-0697
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Abstract	This policy-capturing study, conducted in China, investigated the cognitive basis of managerial decisions to make a corporate charitable donation, a global issue in the context of corporate social responsibility (CSR) research and practice. Participants (N = 376) responded to a series of scenarios manipulating pressure from the five stakeholders (government, customers, competitors, employees, and shareholders) most commonly addressed by CSR research. The independent variables examined included organizational factors (industry, ownership, previous company donation, firm size, firm age, and perceived CEO attitudes toward charity) and the participants' personal values. Results indicate a large positive effect of shareholder and governmental pressure on the decision with lesser positive effects from customers and competitors. Surprisingly, employee pressure had a negative effect on the decision to make a charitable donation. Further, personal values and perceived CEO attitudes toward charity were significantly related to the decisions participants made. In line with our theorizing, the findings indicate that a combination of personal, organizational, and institutional factors was salient in the minds of decision makers.
AbstractList	This policy-capturing study, conducted in China, investigated the cognitive basis of managerial decisions to make a corporate charitable donation, a global issue in the context of corporate social responsibility (CSR) research and practice. Participants (N = 376) responded to a series of scenarios manipulating pressure from the five stakeholders (government, customers, competitors, employees, and shareholders) most commonly addressed by CSR research. The independent variables examined included organizational factors (industry, ownership, previous company donation, firm size, firm age, and perceived CEO attitudes toward charity) and the participants' personal values. Results indicate a large positive effect of shareholder and governmental pressure on the decision with lesser positive effects from customers and competitors. Surprisingly, employee pressure had a negative effect on the decision to make a charitable donation. Further, personal values and perceived CEO attitudes toward charity were significantly related to the decisions participants made. In line with our theorizing, the findings indicate that a combination of personal, organizational, and institutional factors was salient in the minds of decision makers. This policy-capturing study, conducted in China, investigated the cognitive basis of managerial decisions to make a corporate charitable donation, a global issue in the context of corporate social responsibility (CSR) research and practice. Participants ( N = 376) responded to a series of scenarios manipulating pressure from the five stakeholders (government, customers, competitors, employees, and shareholders) most commonly addressed by CSR research. The independent variables examined included organizational factors (industry, ownership, previous company donation, firm size, firm age, and perceived CEO attitudes toward charity) and the participants’ personal values. Results indicate a large positive effect of shareholder and governmental pressure on the decision with lesser positive effects from customers and competitors. Surprisingly, employee pressure had a negative effect on the decision to make a charitable donation. Further, personal values and perceived CEO attitudes toward charity were significantly related to the decisions participants made. In line with our theorizing, the findings indicate that a combination of personal, organizational, and institutional factors was salient in the minds of decision makers. This policy-capturing study, conducted in China, investigated the cognitive basis of managerial decisions to make a corporate charitable donation, a global issue in the context of corporate social responsibility (CSR) research and practice. Participants ( Italic N = 376) responded to a series of scenarios manipulating pressure from the five stakeholders (government, customers, competitors, employees, and shareholders) most commonly addressed by CSR research. The independent variables examined included organizational factors (industry, ownership, previous company donation, firm size, firm age, and perceived CEO attitudes toward charity) and the participants' personal values. Results indicate a large positive effect of shareholder and governmental pressure on the decision with lesser positive effects from customers and competitors. Surprisingly, employee pressure had a negative effect on the decision to make a charitable donation. Further, personal values and perceived CEO attitudes toward charity were significantly related to the decisions participants made. In line with our theorizing, the findings indicate that a combination of personal, organizational, and institutional factors was salient in the minds of decision makers. Reprinted by permission of Springer
Author	Wang, Shuo Flood, Patrick C. Hodgkinson, Gerard P. Rousseau, Denise M. Gao, Yuhui
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SubjectTerms	Altruism Attitudes Business and Management Business Ethics Charities Chief executive officers Cognition Competitors Consumers Corporate responsibility Corporate social responsibility Customers Decision makers Decision making Donations Earthquakes Economic analysis Education Ethics Government employees Industrial enterprises Management Organizational factors Organizational research Ownership Philanthropy Philosophy Quality of Life Research Size of enterprise Social interest Social responsibility Stakeholders Statistical analysis Stockholders Strategic management Values Variables
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Title	Opening the Black Box of CSR Decision Making: A Policy-Capturing Study of Charitable Donation Decisions in China
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