Una perspectiva institucional de la responsabilidad social corporativa propuesta de un modelo de medición a partir del modelo VBA

Abstract

The purpose of this article is to set out a framework for understanding corporate social responsibility from the perspective of institutional theory. Corporate social responsibility is on the rise in Jordan. Jordanian companies continue to face extremely challenging institutional conditions including wars, political instability, religious and ethnic conflicts. This study uses institutional theory to understand the factors that enable corporate social responsibility in the chemical sector in Jordan. It posits that normative, coercive, and mimetic pressures existing in an institutionalized environment could positively influence managerial predisposition toward corporate social responsibility. Survey based research was carried out to test our theory. Data to measure the institutional pressures that firms face and their corporate social responsibility were collected from key informants from each Company, including the CEO. A Logit Model was developed and tested using SPSS. The most striking result is a negative one: government regulations have negative impact on organizations’ propensity to corporate social responsibility. Surprisingly, mimetic forces have no significant influence, while normative forces were the single strongest incentive to adopt corporate social responsibility policies.

Keywords:

Responsabilidad Social Corporativa, Teoría Institucional, Presiones Institucionales, Modelo Logit