喻园管理论坛2024年第28期(总第960期)

演讲主题: The Unintended Consequences of Mandatory CSR Regulations

主 讲 人: 王鹤丽 Heli Wang，新加坡管理大学Janice Bellace教授

主 持 人: 高勇强，市场营销系教授

活动时间: 2024年4月1日（周一）10:00-11:30

活动地点: 管院大楼121室

主讲人简介：

Heli Wang（王鹤丽），新加坡管理大学Janice Bellace教授，美国俄亥俄州立大学博士。王教授的研究聚焦于企业的资源基础理论，战略人力资本，企业社会责任，企业创新。她的众多研究发表于战略与组织领域顶级期刊，包括Academy of Management Review, Academy of Management Journal, Strategic Management Journal，Organization Science和 Journal of International Business Studies。王教授曾担任AMR与 AMJ的副主编，是MOR的顾问编辑，SMJ等期刊的编委。

活动简介：

We investigate how mandatory corporate social responsibility (CSR) regulations, designed to enhance CSR practices, might simultaneously influence firms’ propensity to engage in Corporate Social Irresponsibility (CSI). Using an abductive approach and a difference-in-differences methodology in the context of India where 2013 Companies Act (CA2013) mandates specific firms to allocate funds for CSR expenditure, we find that regulated firms, while increasing CSR expenditures, also experienced a significant reduction in CSI following CA2013 compared to non-regulated firms. This reduction in CSI is more pronounced for firms having strong moral identification, but not for firms facing intense stakeholder pressure and bearing high compliance cost. The results highlight the potential positive spillover effects of mandatory CSR regulation in mitigating CSI and suggest its potential mechanism in internal moral motivation.