企业社会责任履行的动力机制研究  

Dynamic Mechanism of Corporate Social Responsibility Practice

作　　者：田虹[1] 姜雨峰[1] 

机构地区：[1]吉林大学商学院,吉林长春130012

出　　处：《审计与经济研究》2014年第6期65-74,共10页Journal of Audit & Economics

基　　金：国家社会科学基金项目(10BGL005);教育部人文社会科学研究规划基金项目(09YJA630047)

摘　　要：近年来,随着食品安全、社会环境和道德伦理问题的日益严重,企业社会责任已经受到企业管理者与学术研究者的普遍关注。从企业的外部压力和自我认知视角分析企业社会责任履行的主要影响因素包括利益相关者压力、制度压力和伦理领导。实证结果表明,利益相关者压力和制度压力对企业社会责任履行均具有显著的正向影响。在伦理领导方面,变革型领导对社会责任履行具有显著的正向影响,而事务型领导对社会责任履行并不具有显著影响,企业规模调节了利益相关者压力和制度压力对企业社会责任履行的影响作用。In recent years, food safety, social environment and ethical problems have been increasingly serious, corporate so- cial responsibility has got widespread attention from business managers and academic researchers. The main factors of corpo- rate social responsibility include stakeholder pressure, institutional pressure and ethical leadership from external pressure and self-cognitive perspective. The empirical results show that stakeholder pressure and institutional pressure have a significant positive impact on corporate social responsibility. In the ethical leadership, transformational leadership has a significant posi- tive impact on social responsibility, but transactional leadership does not have a positive impact on social responsibility, finn size has a positive moderating effect on the relationship between stakeholder pressure, institution pressure and corporate social responsibility.

关 键 词：利益相关者压力 制度压力 伦理领导 企业社会责任履行 企业规模 

分 类 号：F235.99[经济管理—会计学]