企业社会责任的价值创造机制研究

通过对587位企业家的有效调查问卷的实证分析,发现利益相关者响应在企业社区慈善责任对财务价值创造的影响中起到完全中介的作用;在企业内部(或外部)利益相关者责任对财务价值创造的影响,以及企业内部(或外部)利益相关者责任、企业社区慈善责任对非财务价值创造的影响中起到部分中介的作用。企业社会责任与企业财务价值创造的关系中利益相关者沟通不具有调节作用,在内部利益相关者责任、社区慈善责任与企业非财务价值创造的关系中起到调节的作用,而在外部利益相关者责任与企业非财务价值创造的关系中未起到调节的作用。     

Drivers of Corporate Social Responsibility: the Role of Formal Strategic Planning and Firm Culture

Scholars have paid considerable attention to studying the relationship between corporate social responsibility (CSR) and firm performance. Yet, little empirical research demonstrates what actually shapes or drives CSR. This paper builds a case that formal strategic planning is one such driver in that it creates awareness of and formulates responses to stakeholder demands for CSR. However, exploring single variable relationships is problematic, as other important endogenous factors need to be considered in explaining CSR. Specifically, firm culture is identified as influencing a firm's orientation towards the responsible treatment of stakeholders. One such cultural factor, humanistic culture, is argued to have a positive effect on CSR. By studying a sample of heterogeneous firms in Australia, results demonstrate that a formal strategic planning effort is positively linked to CSR. Further, a humanistic culture positively impacts CSR, after accounting for a firm's formal planning efforts.     

企业社会责任信息披露、媒体关注度与企业财务绩效关系研究

基于我国A股上市公司发布的企业社会责任报告,在探究中国情境下企业社会责任信息披露、媒体关注度与企业财务绩效的相互关系后,发现企业社会责任信息披露与企业财务绩效之间存在相互制约和相互促进的关系。此外,验证了媒体关注度在社会责任信息披露和企业财务绩效的交互关系中存在中介效应。     

媒体治理与企业社会责任

以沪市上市公司为样本,基于利益相关者理论,在综合采用熵权法度量企业社会责任的指标权重与指数法测算企业社会责任的基础上,研究了媒体监督对企业社会责任的影响,并考察了政府干预与行业特征在影响媒体治理效应方面的作用.研究发现:①媒体监督对上市公司的社会责任有显著的正向影响,并且相较于一般性的报道,媒体的负面报道在其中起到的作用更为显著;②考虑到广告、声誉等经济动机,媒体监督对企业社会责任的影响在竞争性行业、环境高敏感性行业以及消费者高敏感性行业中表现得更加显著;③在地方政府干预程度较高的地区,媒体在督促企业履行社会责任方面的监督作用会弱于市场化程度高的地区.     

Employee Volunteering and Social Capital: Contributions to Corporate Social Responsibility

As employee volunteering (EV) is increasingly regarded as a means of improving companies' community and employee relations, we investigate the contribution of EV to corporate social responsibility, specifically whether and how it contributes to social capital. We investigate the dynamics of EV in three UK companies. We explore the social relations and resources which underpin social capital creation; the roles of opportunity, motivation and ability in bringing the actors together and enhancing their capacity for cooperation; and the ways in which alternative EV modes inform the different dimensions of social capital – networks, trust and norms of cooperation. Our paper contributes to our understanding of EV and the factors that enable it to create social capital. Finally we assess the contribution of EV to the overall corporate social responsibility agenda of companies.     

Corporate Social Responsibility: A Complementary Perspective of Community and Corporate Leaders

Research studies on Corporate Social Responsibility (CRS) often focus on revealing corporate leaders’ attitudes toward various issues of CSR. The position of the present paper is that to understand CSR, we must grasp the collaborative perspective of CSR, and discern the attitudes of community leaders as well as corporate leaders. To this end, the study compares attitudes of community leaders with those of corporate leaders in three localities in Israel. The study examines various issues of CSR, highlighting the benefits to both community and corporation of reciprocal relations. Results from t‐tests confirmed significant differences between the groups. Some important implications for CSR particularly in terms of collaboration between community and corporation are discussed.     

基于价值链的中国企业社会责任对财务价值的影响

为了支持企业持续地将履行社会责任作为一种长期的战略,探讨企业社会责任与业务相结合对财务绩效的影响以及如何选择既造福社会又有利于商业的社会责任项目.基于价值链视角,采用利益相关者理论和归因理论,用实证方法,选择中国公司社会责任披露的数据,采用因子分析法划分企业社会责任活动,采用面板数据回归分析每种社会责任活动及其交互作用对企业财务绩效的影响.研究结果表明,把社会责任活动分为与价值链基本活动相关的社会责任、与价值链支持活动相关的社会责任和一般性社会责任(与价值链活动无关),与价值链基本活动相关的社会责任和与价值链支持活动相关的社会责任对财务绩效有积极影响,与价值链活动无关的一般性社会责任对财务绩效有消极影响,他们的交互作用对财务绩效也有方向不同的显著影响,即基本活动与支持活动的交互作用对财务绩效有积极影响,基本活动与一般性活动的交互作用对财务绩效有积极影响,而支持活动与一般性活动的交互作用对财务绩效有消极影响.研究结果对企业将履行社会责任与价值创造相结合、实现社会效益和经济效益双赢提供具体的参考.     

经济政策不确定性与企业社会责任北大核心CSSCI

本文以2010—2017年我国A股上市公司为样本,探讨了经济政策不确定性如何影响企业社会责任。实证结果显示,经济政策不确定性越高,企业履行社会责任的程度越高。经过内生性处理和稳健性检验后结论依然成立。这一关系在内部控制水平较低和盈余波动性较大的企业更加显著,在国有企业、有政治关联和政府干预程度较高地区的非国有企业更加显著。经济政策不确定性通过影响企业面临的系统性风险进而影响企业社会责任的履行程度。研究结论表明,面对外部经济政策不确定性时,一方面,企业可能会根据自身经营管理的风险,将社会责任履行作为应对风险的一种工具;另一方面,政府有动机引导企业积极履行社会责任,以在经济政策不确定性上升时更好实现政府目标。     

基于利益相关者的企业社会责任与企业价值关系研究

基于利益相关者理论,企业对不同利益相关者承担着一定的社会责任,企业履行社会责任对企业价值有一定的影响.在定性分析企业社会责任与企业价值关系的基础上,选取具有代表性的社会责任指标,通过强制性因子分析进行筛选,最终确定11个社会责任指标和2个企业价值指标.以2008年至2010年沪深两市328家上市公司的数据为样本,建立结构方程模型,运用统计软件SPSS 16.0和结构方程软件LISREL 8.7,针对企业承担的对不同利益相关者的社会责任与企业价值的相关性进行实证研究.研究结果表明,企业承担的对不同利益相关者的社会责任与企业价值存在正相关关系,企业对不同利益相关者的社会责任对企业价值的影响程度不同,企业对股东的社会责任对企业价值的贡献度最大,企业对不同利益相关者履行社会责任存在相互影响.     

私营企业党组织嵌入、企业家地位对企业社会责任的影响

基于中国私营企业综合调查的微观数据库,实证分析了党组织嵌入对私营企业履行社会责任的影响以及企业家地位感知的调节效应。研究表明：(1)党组织嵌入(制度嵌入)以及企业家嵌入党组织(网络嵌入)对私营企业社会责任产生显著促进效应,且党组织嵌入对私营企业参与社会治理的意愿、参与环境治理、进行企业社会责任披露以及履行员工社会责任等不同社会责任内容维度的影响则具有异质性效应。(2)企业家地位(经济地位、社会地位与政治地位)在党组织嵌入与企业社会责任之间产生负向调节效应;进一步检验结果表明,企业家地位对企业社会责任产生显著的正向促进效应。(3)异质性分析结果表明,党组织嵌入对企业社会责任的促进效应,在市场化程度更高的制度环境以及无政治关联的企业中更为明显。     

企业领导者的社会责任取向、企业社会表现和组织绩效的关系研究

企业领导者的社会责任取向、企业社会表现和组织绩效存在一定关系。根据以往的研究,企业社会责任取向包括经济取向、法律取向、伦理取向和慈善取向4个维度。在研究中,把企业社会表现拟合为员工、消费者、股东、强制环保、自觉环保、社区和特殊群体7个因子,把组织绩效分为市场绩效、财务绩效和人力绩效3个因子。研究发现,在企业社会责任取向、企业社会表现和组织绩效3者的关系中,企业社会表现起着中介作用。此外,对国外学者设计的企业社会责任取向问卷进行了本土化,并首次将企业社会责任取向、企业社会表现和组织绩效纳入一个研究框架中。     

Strategic and Organizational Evolution of Spanish Firms: Towards a Holding Network Form?

The main objective of this study is to analyse the strategic and organizational evolution of large firms in a current time period and within a specific geographical context (Spain). In order to achieve this purpose, the paper combines the Chandlerian programme with processual analysis. We draw on documentary sources (annual reports, company histories, business directories and so on) and interviews. We have found that in the model of corporate development some characteristics of new organizational structures will coexist with some features of old ones. In line with previous studies our findings highlight the existence of the 'multidivisional network' but, most importantly, our findings also reflect the emergence of a new kind of organizational form that we call 'holding network'. The 'holding network' is more decentralized, both strategically and operationally, than the multidivisional form. However, its level of decentralization is less than in the N-form. Furthermore, whereas the multidivisional form is a hierarchy, the 'holding network' emphasizes the communication among people of different levels. This multilevel communication differs from that in the N-form. Apart from the horizontal communication in the same level there is vertical and horizontal communication between different levels. We conclude by emphasizing the need to explore in future empirical studies to what extent these patterns and new organizational forms should be considered as a transitory or consolidated phenomenon.     

基于社会网络视角的企业社会责任行为相似性研究

本文利用国泰安数据库和锐思数据库中2010年-2012年的我国上市公司管理层数据、公司财务数据,以及润灵环球责任评级2010年-2012年我国A股上市公司的企业社会责任评级数据,从社会网络的角度出发,探索我国上市公司社会责任履行行为的相似性。研究结果发现,公司之间存在的社会网络会造成企业社会责任履行行为具有一定的相似性。当企业越是处于核心地位,越是容易传播信息,控制能力越强的时候,该公司同与之相关联的公司在社会责任履行行为方面越是具有相似性。这一结论为改善我国企业社会责任履行现状提供了一个全新的思考方向。     

Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas

There has been rising interest in political corporate social responsibility (political CSR), defined as activities where CSR has an intended or unintended political impact, or where intended or unintended political impacts on CSR exist. Based on a survey and content analysis of 146 peer‐reviewed academic articles from 18 journals over the 14‐year period 2000–2013, this paper systematically reviews the existing applications of general theories (such as legitimacy theory, the resource‐based view and Habermasian political theory) within the political CSR literature. The survey indicates that the political CSR field is dominated by institutional theory and stakeholder theory, but future theory development needs to go beyond these theories in order to address a number of critical gaps. This review specifically points to several avenues for future political CSR research with regard to the individual level of analysis, domain integration and political CSR in multinational enterprises. The paper ends with a call for a new theory‐informed and pluralist research agenda on political CSR to integrate different perspectives and re‐examine the role of the state.