499 
560随着制度环境日益复杂，企业在ESG实践中面临着多重制度逻辑的交织与冲突，如何深刻认识并有效应对这一挑战已成为亟待解决的关键问题。传统制度理论通常聚焦于单一制度逻辑，低估了制度复杂性的影响，难以充分解释企业在面对复杂制度环境时所做出的ESG行为选择。企业面临的制度复杂性是什么及其采取何种ESG应对策略已逐渐成为学术研究的热点议题。为此，本文通过全面回顾1990—2024年发表在WOS及CNKI数据库中的相关文献，明晰了企业ESG实践中所面临的制度复杂性内涵，总结并探讨了“基础逻辑—逻辑交织—场域特征叠加”的三重影响效应。在此基础上，本文进一步分析了企业在复杂制度环境下的ESG应对策略，构建了制度复杂性下企业ESG实践的研究框架，并提出未来研究展望。研究拓展了制度复杂性理论在ESG领域的应用，为企业应对制度复杂性挑战提供参考。
制度复杂性下的企业ESG实践：研究综述与展望
摘要
参考文献
5 Ahmadjian C L. Comparative institutional analysis and institutional complexity[J]. Journal of Management Studies, 2016, 53(1): 12-27. DOI:10.1111/joms.12178
6 Baldini M, Dal Maso L, Liberatore G, et al. Role of country- and firm-level determinants in environmental, social, and governance disclosure[J]. Journal of Business Ethics, 2018, 150(1): 79-98. DOI:10.1007/s10551-016-3139-1
7 Corciolani M, Giuliani E, Humphreys A, et al. Lost and found in translation: How firms use anisomorphism to manage the institutional complexity of CSR[J]. Journal of Management Studies, 2024, 61(2): 413-444. DOI:10.1111/joms.12877
8 Grimes M G, Williams T A, Zhao E Y. Anchors aweigh: The sources, variety, and challenges of mission drift[J]. Academy of Management Review, 2019, 44(4): 819-845. DOI:10.5465/amr.2017.0254
9 Kim S, Schifeling T. Good Corp, bad Corp, and the rise of B corps: How market incumbents’ diverse responses reinvigorate challengers[J]. Administrative Science Quarterly, 2022, 67(3): 674-720. DOI:10.1177/00018392221091734
10 Mahmood Z, Uddin S. Institutional logics and practice variations in sustainability reporting: Evidence from an emerging field[J]. Accounting, Auditing & Accountability Journal, 2021, 34(5): 1163-1189.
11 Milosevic I, Bass A E, Schulte B. The interplay of conflicting and complementing institutional logics in sustainability practices[J]. Management International Review, 2023, 63(3): 469-506. DOI:10.1007/s11575-023-00503-7
12 Pache A C, Santos F M. When worlds keep on colliding: Exploring the consequences of organizational responses to conflicting institutional demands[J]. Academy of Management Review, 2021, 46(4): 640-659. DOI:10.5465/amr.2021.0197
13 Pan X, Chen X J, Sinha P, et al. Are firms with state ownership greener? An institutional complexity view[J]. Business Strategy and the Environment, 2020, 29(1): 197-211. DOI:10.1002/bse.2358
14 Sadeh L J, Zilber T B. Bringing "together": Emotions and power in organizational responses to institutional complexity[J]. Academy of Management Journal, 2019, 62(5): 1413-1443. DOI:10.5465/amj.2016.1200
15 Schildt H, Perkmann M. Organizational settlements: Theorizing how organizations respond to institutional complexity[J]. Journal of Management Inquiry, 2016, 26(2): 139-145.
16 Seow R Y C. Determinants of environmental, social, and governance disclosure: A systematic literature review[J]. Business Strategy and the Environment, 2024, 33(3): 2314-2330. DOI:10.1002/bse.3604
17 Sharp Z. Manipulating structure in institutional complexity scenarios: The case of strategic planning in nonprofits[J]. Business & Society, 2021, 60(8): 1924-1956.
18 Smulowitz S J, Cossin D, Lu H Z. Managerial short-termism and corporate social performance: The moderating role of external monitoring[J]. Journal of Business Ethics, 2023, 188(4): 759-778. DOI:10.1007/s10551-023-05498-7
19 Waeger D, Weber K. Institutional complexity and organizational change: An open polity perspective[J]. Academy of Management Review, 2019, 44(2): 336-359. DOI:10.5465/amr.2014.0405
引用本文
王涛, 罗开帆, 于超. 制度复杂性下的企业ESG实践：研究综述与展望[J]. 外国经济与管理, 2025, 47(4): 21-39.
导出参考文献，格式为：
