【摘要】 家族企业是“家族逻辑”和“经济逻辑”的综合体现，其代际传承是组织内部治理管理的重要变革，并深刻影响着企业社会责任决策。本文指出，二代管理者在代际传承后面临的合法性压力，使其企业社会责任决策陷入两难困境之中：他们既需遵循家族逻辑，即通过增加企业社会责任投入以维系社会情感财富和企业声誉，从而获得制度合法性；又不得不顺应经济逻辑，即通过减少企业社会责任投入来提高效率，获得个人权威合法性。本文基于制度解耦的视角提出，上述困境下，二代管理者会通过增加企业社会责任从众投入、减少企业社会责任差异化投入的策略来平衡家族逻辑和经济逻辑的冲突。本文以2008—2023年中国A股上市的家族企业为样本进行实证研究，结果支持上述观点。进一步分析显示，亲缘关系会弱化家族企业代际传承与两类企业社会责任行为之间的关系，而企业绩效落差和企业可见度则会强化这一作用机制。本研究从代际差异的角度深化了关于家族成员异质性与企业社会责任关系的研究，为理解家族企业传承中的社会责任决策提供了新的分析路径。更多还原

【Abstract】 This study explores how second-generation managers in family firms strategically manage Corporate Social Responsibility(CSR) during intergenerational succession, based on the competing institutional logics of “family logic” and “economic logic.” Second-generation successors face a prominent legitimacy dilemma: they must adhere to family logic by boosting CSR investments to preserve socioemotional wealth and corporate reputation, securing institutional legitimacy for the firm. Meanwhile, they need to align with economic logic by optimizing CSR expenditures to demonstrate operational efficiency and managerial competence, consolidating their personal authority legitimacy.To resolve this theoretical tension between expanded and reduced CSR engagement, this paper proposes an institutional decoupling framework. Second-generation managers reconcile these conflicting pressures not through uniform CSR adjustment, but via nuanced reconfiguration of their CSR portfolio. Specifically, they pursue symbolic conformity by increasing “CSR Conformity”—adopting prevalent industry-standard social practices that yield high legitimacy at relatively low cost and risk. Simultaneously, they implement material decoupling by cutting “CSR Differentiation”—imposing heavy economic burdens. This dual strategy enables successors to symbolically uphold family legacy and social expectations while reallocating resources to efficiency goals.Empirical analysis of Chinese A-share listed family firms from 2008 to 2023 strongly supports the core hypothesis. Post-succession, firms show a statistically significant rise in CSR conformity and a decline in CSR differentiation. Further analysis identifies key boundary conditions moderating this decoupling mechanism. Kinship proximity weakens the link between succession and both CSR Decoupling behaviors. Direct descendants inherit stronger intrinsic legitimacy, reducing their need for strategic decoupling. In contrast, performance shortfalls(negative gaps between actual and expected performance) and high corporate visibility reinforce the decoupling effect. Performance gaps intensify the economic imperative of cost control, while high visibility amplifies external scrutiny, exacerbating tensions between family social expectations and market efficiency demands.By integrating the intergenerational disparity perspective, this research advances literature on family firm heterogeneity and CSR. It moves beyond treating “the family” as a homogeneous entity, illustrating how different generational cohorts within controlling families perceive, prioritize, and strategically manage competing institutional logics. The findings provide a novel analytical framework for understanding CSR decision-making complexity during critical leadership transitions in family businesses. This study concludes that CSR decoupling acts as a strategic yet tension-laden tool for second-generation managers to balance honoring family legacy and establishing legitimate authority in the modern economic context.更多还原