热点关注
    期刊信息
    主管单位:国家教育部
    主办单位:重庆大学
    主  编:赵修渝
    地  址:重庆市沙坪坝正街174号
    邮政编码:400044
    电  话:023-65102306;023-65111861
    电子邮件:shekexeb@cqu.edu.cn
    国际标准刊号:ISSN 1008-5831
    国内统一刊号:CN 50-1023/C
    邮发代号:78-129
    单  价:10
    定  价:120
    引用本文:
    【打印本页】   【HTML】   【下载PDF全文】   查看/发表评论  下载PDF阅读器  关闭
    ←前一篇|后一篇→ 过刊浏览    高级检索
    本文已被:浏览 197次   下载 133 本文二维码信息
    码上扫一扫!
    分享到: 微信 更多
    权衡视角下企业社会责任行为研究
    陶宇
    重庆科技学院, 重庆 401331
    摘要:
    文章从权衡视角探讨了企业社会责任行为的调整机制。经验证据表明:中国上市公司社会责任投资存在极强的理性,会在外部压力、公司特征与成本之间确定最优的社会责任投资,平均的调整周期为1.460 8,这与静态权衡预期一致;风险承受能力的差别导致朝目标值的调整速度存在差异,当企业的社会责任水平高偏于最优值时,呈现出较快的调整速度,而低偏于目标社会责任时,调整速度较慢,对应的调整半周期差异为0.432 0,这与动态权衡预期一致。因此,研究的直接启示是不仅需要政策压力迫使企业履行社会责任,更需要引导利益相关者更好地进行回应,从而使企业更有动力去践行社会责任。
    关键词:  权衡理论  企业社会责任  非对称调整  系统GMM
    DOI:10.11835/j.issn.1008-5831.2019.01.006
    分类号:F293;X321
    基金项目:重庆市教育委员会人文社会科学研究项目"基于REES的矿业企业耦合协同发展研究"(17SKG202)
    Study on corporate social responsibility behavior from trade-off perspectives
    TAO Yu
    Chongqing University of Science and Technology, Chongqing 401331, P. R. China
    Abstract:
    The paper investigates adjustment mechanism of corporate social responsibility from trade-off perspectives. The results shows that Chinese listed firms are rational in corporate social responsibility investment,and determine the optimal corporate social responsibility investment based on external pressure,corporate characteristics and costs, with the average adjustment half-life time being 1.4608 years, which is consistent with static trade-off theory; due to the difference of risk attitude, adjustment process owns asymmetric characteristics. It means those above the target are significantly faster than those below, with corresponding difference of adjustment half-life time being 0.4320, which is consistent with dynamic trade-off theory. Therefore, a direct policy implication of this study is that, we not only need policy pressure to force enterprises to fulfill social responsibility, but also need to guide the stakeholders to respond corporate social responsibility better, thus making the enterprise take more proactive steps.
    Key words:  trade-off theory  corporate social responsibility  asymmetric adjustment  sys GMM
    Copyright@ 2008 All Rights Reserved.