Table 1.

Selection of variables and expected relationship with preschool’s inclusive participation.

Variables	Indicators	Relationships with preschool’s inclusive participation	Sources
Institutional Pressure	Regulatory Pressure	Governments have strict punishment measures for violations of social responsibility (such as failing teaching quality, accepting bribes and non-transparency of information)	Clemens and Douglas, 2005; Farjoun and Starbuck, 2007; Escartí et al., 2010a; Luo, 2011; Colwell and Joshi, 2013; Yin, 2017
		Governments protect the interests of kindergartens through measures such as reporting and strict law enforcement
		Governments publicize the concept of social responsibility in kindergartens through various forms (such as WeChat official accounts, website forums, and news reports)
		The state quickly responds to the public’s violation of social responsibility behavior (such as suspension of trading, rectification)
	Normative Pressure	The kindergarten will learn about the social responsibility concept of market subjects from the industry or vocational association (relevant departments such as the Education Bureau)	Husted and Allen, 2006; Basu and Palazzo, 2008; Colwell and Joshi, 2013; Lee et al., 2017; Shafi et al., 2020; Zhou et al., 2020
		The kindergarten’s philosophy of social responsibility (such as children’s food, safety, and health) is highly appreciated by the local public
		The kindergarten principals and teachers accept social responsibility education has a strong influence on the kindergarten
	Cognition Pressure	Peer kindergarten has expanded its popularity because of its better performance of social responsibilities	Clemens and Douglas, 2005; Kostova et al., 2008; Mueller et al., 2012; Yin, 2017; Lau and Li, 2018
		The kindergarten pays close attention to the strategies and actions of peers in public relations
		A kindergarten that does an excellent job of social responsibility will have a good reputation among its peers
		Peer kindergartens have gradually strengthened their social responsibility system construction
Social Responsibility	Responsibility Management	The kindergarten has a specific strategic plan for social responsibility	Tate et al., 2010; Luo, 2011; Merchant et al., 2012; Wigmore-Álvarez et al., 2020
		The kindergarten regularly publishes social responsibility reports
		The kindergarten can effectively use government policy loans and subsidies
	Customer Responsibility	The kindergarten has a comprehensive safety accident response mechanism for children	Prahalad and Hamel, 2009; Dahan and Senol, 2012; Merchant et al., 2012; Yin, 2017; Simionescu and Dumitrescu, 2018; Rotjanakorn et al., 2020; Ko et al., 2021
		The kindergarten has a comprehensive video surveillance system
		The kindergarten has a unique teaching philosophy and a detailed teaching plan
		The kindergarten has high teaching quality and parent satisfaction
		The kindergarten has a parent and student personal information security management mechanism
		The kindergarten has an effective student and parent tracking service and complaint management system
	Staff Responsibility	The kindergarten complies with the rights and interests of employees stipulated by laws, regulations, or collective agreements (e.g., wages, welfare, social security)	Zhou et al., 2017; Wigmore-Álvarez et al., 2020; Zabeli and Gjelaj, 2020; Ackah-Jnr and Udah, 2021
		The kindergarten offers equal opportunities for career development
		The kindergarten provides education and training for employees
	Social Services	The kindergarten serves special needs, such as children with disabilities	Kelley et al., 2008; Merchant et al., 2012; Ismail et al., 2014; Lau and Li, 2018
		The kindergarten actively organizes and promotes social service activities in the community
		The kindergarten has a fair and inclusive pricing policy
	Organizational Responsibility	The kindergarten complies with national laws and regulations/legal operations	Kelley et al., 2008; Merchant et al., 2012; Ivy et al., 2018; Zhou et al., 2020
		The kindergarten has a good reputation and a positive image
		The kindergarten has drinking water, sanitation, teaching facilities, construction, and other safety and quality assurance
Institution visibility		The kindergarten’s education service level and development status are always concerned and supervised by shareholders and investors	Clemens and Douglas, 2005; Capriotti, 2009; Chiu and Sharfman, 2011; Dahan and Senol, 2012; Wigmore-Álvarez et al., 2020; Zabeli and Gjelaj, 2020; Tometten et al., 2021
		The kindergarten’s education service level and development condition are always concerned and supervised by the trade union
		The kindergarten’s education service level and development status are always concerned and supervised by the government regulatory agencies
		The kindergarten’s education service level and development status are always concerned and supervised by the media, community public, and industry organizations
		This kindergarten’s education service level and development status are always concerned and supervised by peers and parents of students
Environmental perception		The kindergarten has a good understanding of the development and operation rules in the field of preschool education	Colwell and Joshi, 2013; Ismail et al., 2014; Shafi et al., 2019; Hoffman et al., 2020; Wigmore-Álvarez et al., 2020; Schwab et al., 2021
		The kindergarten is fully aware of the changes and trends in the environment and plans to respond well in advance
		The kindergarten can frequently communicate with peers, students, and parents to get useful information from them in time
		The kindergarten can detect changes in industry trends before most competitors
Inclusive participation		We are willing to participate in inclusive preschool education public services actively	de Leeuw et al., 2019; Zabeli and Gjelaj, 2020; Ackah-Jnr and Udah, 2021; Schwab et al., 2021
		We are willing to increase investment in inclusive preschool public services
		We are willing to participate in inclusive preschool public services as long-term work