Korean small business review (중소기업연구)

The Korean Association of Small Business studies (한국중소기업학회)
권호 표지
DOI QR코드

DOI QR Code

The Role of Proximity in the Internalization of Corporate Social Responsibility: Lessons from the U.S Corporations' Participation in the B-Corp Movement

기업의 사회적 책임 확산과정에서의 근접성의 역할: 미국 기업들의 비콥 무브먼트 참여과정을 중심으로

  • 이지언 (이화여자대학교 경영대학) ;
  • 이여원 (이화여자대학교 경영대학) ;
  • 김상준 (이화여자대학교 경영대학)
  • Received : 2021.05.30
  • Accepted : 2021.06.22
  • Published : 2021.06.30
⟨ Previous Next ⟩

Abstract

This study delves into a question as to how the concept of corporate social responsibility (CSR) is internalized across corporations. CSR internalization refers to the process where a corporation incorporates CSR practices into its business practices. Drawn from the institutionalization process of knowledge adoption under environmental pressure, we pay attention to the roles of proximity, defined as the distance between environmental characteristics and organizational characteristics of corporations. And we argue that the extent to which a given firm is situated in the environment knowledgeable will make the firm likely to adopt CSR practices. To test this idea, we figure out when and how corporations participate in the B-Corporation Movement in the U.S., through the lens of proximity. Specifically, we subdivide proximity into geographical proximity, organizational proximity, and overlapped proximity and examine whether proximity can increase the likelihood of adopting CSR practices. With a sample of 536 start-ups which had participated in the B-Corporation Movement between 2007 and 2017, we find that the three types of proximity consistently increase the likelihood of becoming a certified B-Corp. This suggests that a corporation is highly likely to accept the concept of CSR under external pressures, along with its intrinsic motivation, which provide theoretical and practical implications on CSR internalization.

본 연구는 기업의 사회적 책임(CSR)이라는 개념이 어떻게 기업 전반으로 퍼져나가는지 그 확산과정을 실증분석한다. CSR은 현재 다양한 표현으로 재정립되기도 하고 기업마다 다른 형식으로 구현방식을 채택하고 있지만, 이러한 이질적인 현상들은 결국은 CSR이라는 개념을 기업이 받아들인다는 점에서 지식의 확산과정과 유사하다고 보았다. 본 연구는 지식 확산과정, 특히 환경의 압력에 의해서 지식을 채택할 수 밖에 없는 제도화과정을 이론적 틀로 채택하고 실제 기업들이 어떻게 CSR의 개념을 받아들이는지 그 과정을 분석한다. 이에 본 연구는 미국의 비코퍼레이션(B-corporation, 이하 비콥) 무브먼트에 참여하는 과정을 근접성의 개념을 통해서 밝혀보고자 하였다. 근접성은 환경의 특성과 조직의 특성 간의 거리를 의미하며, 근접성이 높을수록 환경에 의한 압력이 높은 것으로 보고, 지리적 근접성과 조직 근접성, 그리고 중복 근접성으로 세분화하였다. 2007년부터 2017년 사이 미국 중소기업 및 스타트업 536개 기업을 대상으로 근접성이 비콥인증 받을 가능성에 미치는 영향을 분석한 결과, 지리적, 조직적, 그리고 중복 근접성은 새롭게 비콥 무브먼트에 참여하는 경향성을 높여주는 것으로 나타났다. 본 연구 결과는 기업이 내재적인 동기와 더불어 외재적인 압력에 의해서도 CSR 개념을 받아들일 가능성이 큼을 시사하며, 이는 CSR을 어떻게 이해할 수 있을 것인가에 대한 이론적·실무적 시사점을 제공한다.

Keywords

Acknowledgement

본 연구는 사회적가치연구원 펠로우십 사업의 지원을 받아 수행되었음.

References

  1. 라준영.김수진.박성훈(2018), "사회성과인센티브(SPC) 와 사회적 기업의 사회적 가치 측정: 사회성과의 화폐가치 환산", 「사회적기업연구」, 제11권, 제2호, pp.133-161. https://doi.org/10.32675/ses.2018.11.2.005
  2. 박철.강유리(2012), "중소기업의 CSR 프로세스와 그 성공사례에 관한 연구". 「중소기업연구」, 제34권, 제2호, pp.1-21.
  3. 박헌준.김나정.강승완.김상준(2020), "상이한 지식체계 간의 지식통합 과정 고찰", 「인사조직연구」, 제28권, pp.1-31.
  4. 오단이(2013). "자원의존이론과 신제도주의 관점에서 바라본 한국 사회적기업의 형성 및 성장에 관한 사례연구: 초기 인증사회적기업을 중심으로", 「사회복지정책」, 제40권, 제3호, pp.269-297.
  5. 이명호.김수헌.이민화(2015), "선순환 기업가정신: 사회, 기업 그리고 개인", 「중소기업연구」, 제37권, 제3호, pp.171-199.
  6. 장동일.한준(2019), "사회적기업 종사자의 이직/잔류 의도에 제도적 요인이 미치는 영향", 「사회적경제와 정책연구」, 제9권, 제3호, pp.25-58.
  7. Amburgey, T. L. and G. R. Carroll(1984), "Time-series Models for Event Counts", Social Science Research, Vol.13, No.1, pp.38-54. https://doi.org/10.1016/0049-089X(84)90003-6
  8. Babalola, Y. A.(2013), "The Effect of Firm Size on Firms Profitability in Nigeria", Journal of Economics and Sustainable Development, Vol.4, No.5, pp.90-94.
  9. Babu, N., K. De Roeck, and N. Raineri(2020), "Hypocritical Organizations: Implications for Employee Social Responsibility", Journal of Business Research, Vol.114, pp.376-384. https://doi.org/10.1016/j.jbusres.2019.07.034
  10. Basu, K. and G. Palazzo(2008),"Corporate social responsibility: A process model of sensemaking", Academy of Management Review, Vol.33, No.1, pp.122-136. https://doi.org/10.5465/AMR.2008.27745504
  11. Batjargal, B., M. A. Hitt, A. S. Tsui, J. L. Arregle, J. W. Webb, and T. L. Miller(2013), "Institutional Polycentrism, Entrepreneurs' Social Networks, and New Venture Growth", Academy of Management Journal, Vol.56, No.4, pp.1024-1049. https://doi.org/10.5465/amj.2010.0095
  12. Battilana, J. and M. Lee(2014), "Advancing Research on Hybrid Organizing-Insights From the Study of Social Enterprises", Academy of Management Annals, Vol.8, No.1, pp.397-441. https://doi.org/10.5465/19416520.2014.893615
  13. Bauer, J. and E. Umlas(2017), "Making Corporations Responsible: The Parallel Tracks of the B Corp Movement and the Business and Human Rights Movement", Business and Society Review, Vol.122, No.3, pp.285-325. https://doi.org/10.1111/basr.12118
  14. Beckman, C. M., C. B. Schoonhoven, R. M. Rottner, and S. J. Kim(2014), "Relational Pluralism in De Novo Organizations: Boards of Directors as Bridges or Barriers to Diverse Alliance Portfolios?", Academy of Management Journal, Vol.57, No.2, pp.460-483. https://doi.org/10.5465/amj.2011.1068
  15. Boschma, R.(2005), "Proximity and Innovation: A Critical Assessment", Regional Studies, Vol.39, No.1, pp.61-74. https://doi.org/10.1080/0034340052000320887
  16. Bottazzi, G., and A. Secchi(2006), "Explaining the Distribution of Firm Growth Rates", The RAND Journal of Economics, Vol.37, No.2, pp.235-256. https://doi.org/10.1111/j.1756-2171.2006.tb00014.x
  17. Broekel, T., and R. Boschma(2012), "Knowledge Networks in the Dutch Aviation Industry: the Proximity Paradox", Journal of Economic Geography, Vol.12, No.2, pp.409-433. https://doi.org/10.1093/jeg/lbr010
  18. Cao, K., J. Gehman, and M. G. Grimes(2017), "Standing Out and Fitting In: Charting the Emergence of Certified B Corporations by Industry and Region", in A. C. Corbett and J. A. Katz (Eds.), Hybrid Ventures (Advances in Entrepreneurship, Firm Emergence and Growth, Vol. 19), Bingley, UK, Emerald Publishing, pp.1-38.
  19. Cassi, L. and A. Plunket(2014), "Proximity, Network Formation and Inventive Performance: In Search of the Proximity Paradox", The Annals of Regional Science, Vol.53, No.2, pp.395-422. https://doi.org/10.1007/s00168-014-0612-6
  20. Castrogiovanni, G. J.(1991), "Environmental Munificence: A Theoretical Assessment", Academy of Management Review, Vol.16, No.3, pp.542-565. https://doi.org/10.2307/258917
  21. Cheng, B., L. Ioannou, and G. Serafeim(2014), "Corporate Social Responsibility and Access to Finance", Strategic Management Journal, Vol.35, No.1, pp.1-23. https://doi.org/10.1002/smj.2131
  22. Cho, C. H., M. Laine, R. W. Roberts, and M. Rodrigue(2015), "Organized Hypocrisy, Organizational Facades, and Sustainability Reporting", Accounting, Organizations and Society, Vol.40, pp.78-94. https://doi.org/10.1016/j.aos.2014.12.003
  23. Cleves, M., W. W. Gould, R. G. Gutierrez and Y. Marchenko(2008), An Introduction to Survival Analysis Using Stata, Stata Press, Texas.
  24. Conger, M., J. S. McMullen, B. J. Bergman Jr., and J. G. York(2018), "Category Membership, Identity Control, and the Reevaluation of Prosocial Opportunities", Journal of Business Venturing, Vol.33, No.2, pp.179-206. https://doi.org/10.1016/j.jbusvent.2017.11.004
  25. Darnall, N., I. Henriques, and P. Sadorsky(2010), "Adopting proactive environmental strategy: The influence of stakeholders and firm size", Journal of Management Studies, Vol.47, No.6, pp.1072-1094. https://doi.org/10.1111/j.1467-6486.2009.00873.x
  26. Deephouse, D. L.(1996), "Does Isomorphism Legitimate?", Academy of Management Journal, Vol.39, No.4, pp.1024-1039. https://doi.org/10.2307/256722
  27. Delmas, M. A. and V. C. Burbano(2011), "The Drivers of Greenwashing", California Management Review, Vol.54, No.1, pp.64-87. https://doi.org/10.1525/cmr.2011.54.1.64
  28. Delmas, M. and M. J. Montes-Sancho (2010), "Voluntary agreements to improve environmental quality: Symbolic and substantive cooperation", Strategic Management Journal, Vol.31, No.6, pp.575-688. https://doi.org/10.1002/smj.826
  29. Delmas, M. A. and M. W. Toffel(2008), "Organizational Responses to Environmental Demands: Opening the Black Box", Strategic Management Journal, Vol.29, No.10, pp.1027-1055. https://doi.org/10.1002/smj.701
  30. DiMaggio, P. J. and W. W. Powell(1983), "The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields", American Sociological Review, Vol.48, No.2, pp.147-160. https://doi.org/10.2307/2095101
  31. Funk, R. J.(2014), "Making the Most of Where You Are: Geography, Networks, and Innovation in Organizations", Academy of Management Journal, Vol.57, No.1, pp.193-222. https://doi.org/10.5465/amj.2012.0585
  32. Gehman, J. and M. Grimes(2017), "Hidden Badge of Honor: How Contextual Distinctiveness Affects Category Promotion Among Certified B Corporations", Academy of Management Journal, Vol.60, No.6, pp.2294-2320. https://doi.org/10.5465/amj.2015.0416
  33. Gertler, M. S.(1995), "Being There: Proximity, Organization, and Culture in the Development and Adoption of Advanced Manufacturing Technologies", Economic Geography, Vol.71, No.1, pp.1-26. https://doi.org/10.2307/144433
  34. Gertler, M. S.(2003), "Tacit Knowledge and the Economic Geography of Context, or the Undefinable Tacitness of Being (There)", Journal of Economic Geography, Vol.3, No.1, pp.75-99. https://doi.org/10.1093/jeg/3.1.75
  35. Gilly, J. P. and A. Torre(2000), "Proximity Relations. Elements for an Analytical Framework", In Green, M. B., R. B. McNaughton(eds.), Industrial Networks and Proximity, Aldershot: Ashgate Publishing, pp.1-16.
  36. Glynn, M. A. and R. Abzug(2002), "Institutionalizing Identity: Symbolic Isomorphism and Organizational Names", Academy of Management Journal, Vol.45, No.1, pp.267-280. https://doi.org/10.2307/3069296
  37. Goddard, J. and J. O. Wilson(2005), "US Credit Unions: An Empirical Investigation of Size, Age and Growth", Annals of Public and Cooperative Economics, Vol.76, No.3, pp.375-406. https://doi.org/10.1111/j.1370-4788.2005.00283.x
  38. Grimes, M. G., T.A. Williams, and E. Y. Zhao(2019), "Anchors Aweigh: The Sources, Variety, and Challenges of Mission Drift", Academy of Management Review, Vol.44, No.4, pp.819-845. https://doi.org/10.5465/amr.2017.0254
  39. Hannan, M. T. and J. Freeman(1977), "The Population Ecology of Organizations", American Journal of Sociology, Vol.82, No.5, pp.929-964. https://doi.org/10.1086/226424
  40. Hannan, M. T. and J. Freeman(1984), Organizational Ecology, Harvard University Press, Massachusetts.
  41. Henisz, W. J. and A. Delios(2001), "Uncertainty, Imitation, and Plant Location: Japanese Multinational Corporations, 1990-1996", Administrative Science Quarterly, Vol.46, No.3, pp.443-475. https://doi.org/10.2307/3094871
  42. Hernandez, J. P. S. I., Yanez-Araque, B., and J. Moreno-Garcia(2020). "Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small-and medium-sized enterprises", Technological Forecasting and Social Change, Vol.151, pp.119774. https://doi.org/10.1016/j.techfore.2019.119774
  43. Hertel, C., S. Bacq, and F. M. Belz(2019), "It Takes a Village to Sustain a Village: A Social Identity Perspective on Successful Community-Based Enterprise Creation", Academy of Management Discoveries, Vol.5, No.4, pp.438-464. https://doi.org/10.5465/amd.2018.0153
  44. Husted, B. W. and J. De Jesus Salazar(2006), "Taking Friedman Seriously: Maximizing Profits and Social Performance", Journal of Management Studies, Vol.43, No.1, pp.75-91. https://doi.org/10.1111/j.1467-6486.2006.00583.x
  45. Jaffe, A. B., M. Trajtenberg, and R. Henderson(1993), "Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations", The Quarterly Journal of Economics, Vol.108, No.3, pp.577-598. https://doi.org/10.2307/2118401
  46. Karim, S., T. N. Carroll, and C. P. Long(2016), "Delaying Change: Examining How Industry and Managerial Turbulence Impact Structural Realignment", Academy of Management Journal, Vol.59, No.3, pp.791-817.
  47. Keats, B. W. and M. A. Hitt(1988), "A Causal Model of Linkages Among Environmental Dimensions Macro Organizational Characteristics and Performance", Academy of Management Journal, Vol.31, No.3, pp.57-98.
  48. Kibler, E. and P. Munoz(2020), "Social Entrepreneurship in Context and as Practice", Regional Studies, Vol.54, No.9, pp.1317-1319. https://doi.org/10.1080/00343404.2020.1758447
  49. Kim, S-J., J. Park, and J. Lee(2020). An Hybriditization Process in Social Entrepreneurship. Working Paper.
  50. Kirat, T. and Y. Lung(1999), "Innovation and Proximity: Territories as Loci of Collective Learning Processes", European Urban and Regional Studies, Vol.6, No.1, pp.27-38. https://doi.org/10.1177/096977649900600103
  51. Knoben, J., and L. A. Oerlemans(2006), "Proximity and Inter organizational Collaboration: A Literature Review", International Journal of Management Reviews, Vol.8, No.2, pp.71-89. https://doi.org/10.1111/j.1468-2370.2006.00121.x
  52. Kraatz, M. S. and E. J. Zajac(2001), "How Organizational Resources Affect Strategic Change and Performance in Turbulent Environments: Theory and Evidence", Organization Science, Vol.12, No.5, pp.632-657. https://doi.org/10.1287/orsc.12.5.632.10088
  53. Laufer, W. S.(2003), "Social Accountability and Corporate Greenwashing", Journal of Business Ethics, Vol.43, No.3, pp.253-261. https://doi.org/10.1023/A:1022962719299
  54. Lieberman, M. B. and S. Asaba(2006), "Why Do Firms Imitate Each Other?", Academy of Management Review, Vol.31, No.2, pp.366-385. https://doi.org/10.5465/AMR.2006.20208686
  55. Marquis, C., M. A. Glynn, and G. F. Davis(2007), "Community Isomorphism and Corporate Social Action", Academy of Management Review, Vol.32, No.3, pp.925-945. https://doi.org/10.5465/AMR.2007.25275683
  56. Matten, D., and J. Moon(2008), ""Implicit" and "Explicit" CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility", Academy of Management Review, Vol.33, No.2, pp.404-424. https://doi.org/10.5465/AMR.2008.31193458
  57. Metcalfe, J. S.(1994), "Evolutionary Economics and Technology Policy", The Economic Journal, Vol.104, No.425, pp.931-944. https://doi.org/10.2307/2234988
  58. Meyer, J. W.(1994), "Rationalized Environments", in W. R. Scott and J. W. Meyer (Eds.), Institutional Environments and Organizations, Sage Publications, California, pp.28-54.
  59. Meyer, J. W., and B. Rowan(1977), "Institutionalized Organizations: Formal Structure as Myth and Ceremony", American Journal of Sociology, Vol.83, No.2, pp.340-363. https://doi.org/10.1086/226550
  60. Meyer, J. W. and W. R. Scott(1983), Organizational Environments: Ritual and Rationality, Beverly Hills, Sage.
  61. Mizruchi, M. S. and L. C. Fein(1999), "The Social Construction of Organizational Knowledge: A Study of the Uses of Coercive, Mimetic, and Normative Isomorphism", Administrative Science Quarterly, Vol.44, No.4, pp.653-683. https://doi.org/10.2307/2667051
  62. Monge, P. R., L. W. Rothman, E. M. Eisenberg, K. I. Miller, and K. K. Kirste(1985), "The Dynamics of Organizational Proximity", Management Science, Vol.31, No.9, pp.1129-1141. https://doi.org/10.1287/mnsc.31.9.1129
  63. Munoz, P., P. Cacciotti, and B. Cohen(2018), "The Double-edged Sword of Purpose-driven Behavior in Sustainable Venturing", Journal of Business Venturing, Vol.33, No.2, pp.149-178. https://doi.org/10.1016/j.jbusvent.2017.12.005
  64. Nicholls, A.(2010), "The Legitimacy of Social Entrepreneurship: Reflexive Isomorphism in a Pre-paradigmatic Field", Entrepreneurship Theory and Practice, Vol.34, No.4, pp.611-633. https://doi.org/10.1111/j.1540-6520.2010.00397.x
  65. Nielsen, J. A., L. Mathiassen, and S. Newell(2014), "Theorization and Translation in Information Technology Institutionalization: Evidence from Danish Home Care", MIS Quarterly, Vol.38, No.1, pp.165-186. https://doi.org/10.25300/MISQ/2014/38.1.08
  66. Palmer, D., P. D. Jennings, and X. Zhou(1993), "Late Adoption of the Multidivisional Form by Large US Corporations: Institutional Political, and Economic Accounts", Administrative Science Quarterly, Vol.38, No.1, pp.100-131. https://doi.org/10.2307/2393256
  67. Porter, M. E. and M. R. Kramer(2006), "The Link Between Competitive Advantage and Corporate Social Responsibility", Harvard Business Review, Vol.84, No.12, pp.78-92.
  68. Powell, W. W. and P. J. DiMaggio(Eds.)(1991), The New Institutionalism in Organizational Analysis, University of Chicago press, Chicago, IL.
  69. Rogers, E. M.(2010). Diffusion of Innovations. Simon and Schuster, UK
  70. Saxenian, A.(1994), Regional Advantage: Culture and Competition in Silicon Valley and Route 128, Harvard University Press, Massachusetts.
  71. Sharma, G., A. J. Beveridge, and N. Haigh(2018), "A Configural Framework of Practice Change for B Corporations", Journal of Business Venturing, Vol.33, No.2, pp.207-224. https://doi.org/10.1016/j.jbusvent.2017.12.008
  72. Sharp, Z. and N. Zaidman(2010). Strategization of CSR. Journal of Business Ethics, Vol.93, No.1, pp.51-71. https://doi.org/10.1007/s10551-009-0181-2
  73. Shepherd, D. A. and H. Patzelt(2011), "The New Field of Sustainable Entrepreneurship: Studying Entrepreneurial Action Linking "What is to be Sustained" with "What is to be Developed"", Entrepreneurship Theory and Practice, Vol.35, No.1, pp.137-163. https://doi.org/10.1111/j.1540-6520.2010.00426.x
  74. Stinchcombe, A. L.(1965), "Organizations and Social Structure", Handbook of Organizations, Vol.44, No.2, pp.142-193.
  75. Strang, D. and J. W. Meyer(1993), "Institutional Conditions for Diffusion", Theory and Society, Vol.22, No.4, pp.487-511. https://doi.org/10.1007/BF00993595
  76. Strang, D. and S. A. Soule(1998). "Diffusion in Organizations and Social Movements: From Hybrid Corn to Poison Pills", Annual Review of Sociology, Vol.24, No.1, pp.265-290. https://doi.org/10.1146/annurev.soc.24.1.265
  77. Testa, F., M. Battaglia, and L. Bianchi(2012). "The diffusion of CSR initiatives among SMEs in industrial clusters: Some findings from Italian experiences", International Journal of Technology Management, Vol.58, pp.152-170. https://doi.org/10.1504/IJTM.2012.045793
  78. Testa, F., O. Boiral, and F. Iraldo (2018), "Internalization of Environmental Practices and Institutional Complexity: Can Stakeholders Pressures Encourage Greenwashing?", Journal of Business Ethics, Vol.147, pp.287-307 https://doi.org/10.1007/s10551-015-2960-2
  79. Torre, A. and J. P. Gilly(2000), "On the Analytical Dimension of Proximity Dynamics", Regional Studies, Vol.34, No.2, pp.169-180. https://doi.org/10.1080/00343400050006087
  80. Waddock, S. A. and S. B. Graves(1997), "The Corporate Social Performance-financial Performance Link", Strategic Management Journal, Vol.18, No.4, pp.303-319. https://doi.org/10.1002/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G
  81. Wang, T. and P. Bansal(2012). "Social responsibility in new ventures: profiting from a long term orientation", Strategic Management Journal, Vol.33, No.10, pp.1135-1153. https://doi.org/10.1002/smj.1962
  82. Whittington, K. B., J. Owen-Smith, and W. W. Powell(2009), "Networks, Propinquity, and Innovation in Knowledge-intensive Industries", Administrative Science Quarterly, Vol.54, No.1, pp.90-122. https://doi.org/10.2189/asqu.2009.54.1.90
  83. Wilson, R. K. and R. Herzberg(2000), "Negative Decision Powers and Institutional Equilibrium: Experiments on Blocking Coalitions", in Michael Dean McGinnis(Ed.), Polycentric Games and Institutions: Readings from the Workshop in Political Theory and Policy Analysis, University of Michigan Press, pp.184-201.
  84. Withisuphakorn, P. and P. Jiraporn(2016), "The effect of firm maturity on corporate social responsibility (CSR): do older firms invest more in CSR?", Applied Economics Letters, Vol.23, No.4, pp.298-301. https://doi.org/10.1080/13504851.2015.1071464
  85. Yunus, M.(2011), "Sacrificing Microcredit for Megaprofits", New York Times, Vol.14, No.3, A23.