大股东持股与企业社会责任表现的关系研究——基于2008—2012年核电及相关行业上市公司的实证

企业社会责任的履行正受到越来越多的关注,文章选取2008—2012年核电及相关行业的上市公司为研究样本,从所有权性质和企业绩效的角度研究了大股东持股与企业社会责任之间关系的适用范围以及作用机制。通过实证分析,发现：大股东持股比例越高的企业更倾向于履行社会责任。但是这一现象在非国有企业中却并未得到验证;大股东持股是通过提高企业的业绩来加强企业社会责任的履行。

The Study About the Relationship Between the Largest Shareholder and

Currently, corporate social responsibility draws more and more attention. Therefore, we take the 2008--2012 listed companies in nuclear power and related industries as samples. From the nature of ownership and corporate performance point of view, we study the scope and mechanism about the relationship between the largest shareholder and corporate social responsibility. Through empirical analysis, we found that： the higher the largest shareholder owns, the more possibility corporate social responsibility will be fulfilled ; but in the non-state-owned enterprises, the higher the proportion of large shareholders own, corporate social responsibility ini- tiative will be even lower; The largest shareholder always enhances the implementation of corporate social responsibility by improving the performance of enterprises.