社会科学前沿

Vol.8 No.5 (May 2019)

高管政治关联对企业履行社会责任影响研究——基于中国上市公司的实证研究
Influence of Executives’ Political Association on Corporate Social Responsibility—An Empirical Study Based on Chinese Listed Companies

 

作者:

王彩虹 :内蒙古自治区广播电视局乌海广播发射中心台,内蒙古 乌海

张婧鑫 :内蒙古大学经济管理学院,内蒙古 呼和浩特

 

关键词:

政治关联企业社会责任上市公司Political Association Corporate Social Responsibility Listed Companies

 

摘要:

对于企业来讲,其社会责任活动受到多方面的影响,包括企业规模、企业文化、公司治理结构以及政治关联情况等等。本文主要研究的是政治关联与企业参与社会责任活动之间的关系,通过对中国上市公司高管的政治关联和社会责任的数据进行实证分析发现:上市公司高管的政治关联与其社会责任的履行具有正相关关系。高管政治关联对企业社会责任的影响主要在以下两个方面:一方面,公司高管具有政治关联会更加吸引大众的注意,进而社会大众会对其社会责任行为施加更多的压力,促使其改变相关战略决策。另一方面,高管政治关联的程度不同,即高管级别差异会导致企业受到不同程度的社会压力,也会影响企业承担社会责任的情况。本文结论部分提出建议,希望能够在实现企业发展与社会进步等方面产生一些启发和借鉴。

For enterprises, their social responsibility activities are affected in many ways, including enter-prise size corporate culture, corporate governance structure and political association. This paper mainly studies the relationship between political association and corporate participation in social responsibility activities. This paper empirically studies the political association and social responsibility data of Chinese listed company executives and finds that the political associations of listed company executives have a positive correlation with the fulfillment of their social responsibilities. The influence of executive political association on corporate social responsibility is mainly in the following two aspects. On the one hand, corporate executives with political association will attract more attention of the public, and then the public will exert more pressure on their social responsibility behavior, prompting them to change the relevant strategic decisions. On the other hand, the degree of political association of executives is different, that is, the difference in senior management level will lead to different levels of social pressure, and will affect the company's social responsibility. The conclusion part of this paper puts forward some suggestions, hoping to provide some inspiration and reference in realizing enterprise development and social progress.

文章引用:

王彩虹 , 张婧鑫 (2019) 高管政治关联对企业履行社会责任影响研究——基于中国上市公司的实证研究。 社会科学前沿, 8, 767-775. doi: 10.12677/ASS.2019.85107

 

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