企业社会责任的价值创造机制研究  

Value Creation Mechanism of Corporate Social Responsibility

作　　者：辛杰[1] 

机构地区：[1]山东大学管理学院

出　　处：《管理学报》2014年第11期1671-1679,共9页Chinese Journal of Management

基　　金：教育部人文社会科学基金资助青年项目(12YJC630246);山东省自然科学基金资助项目(ZR2013GQ015);山东大学自主创新研究资助项目(IFW12058)

摘　　要：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。Through an empirical analysis on questionnaires collected from 587 entrepreneurs , it shows that stakeholder response fully mediates the relationship between the CSR of charity and financial value creation, and partly mediates the relationship between the CSR of internal stakeholder and financial value creation, the relationship between the CSR of external stakeholder and financial value creation and the relationship between the CSR and non-financial value creation. Stakeholders communication does not play the role of regulation between relationship of corporate social responsibility and corporate financial value creation, while it plays the role of regulation between relationship of internal stakeholder responsibility, community charitable responsibility, and the non-financial value creation. Furthermore, it does not play the role of regulation between relationship of outernal stakeholder responsibility and the non-financial value creation.

关 键 词：企业社会责任 财务价值 非财务价值 利益相关者沟通 利益相关者响应 

分 类 号：C93[经济管理—管理学]