Abstract
We investigate the influence of managerial perceived importance of ethics and social responsibility (PRESOR) on the implementation of corporate social responsibility (CSR) practices, using a survey study of business leaders in China. Specifically, we examine the different dimensions of PRESOR (stakeholder view, compatibility view, and stockholder view) in relation to CSR, and how explicit and implicit institutional-field logics moderate these relationships. We show that the personal values of managers, in combination with the situational dynamics affecting an organization, have a significant and complementary impact on CSR implementation in China.
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