社会责任履行对企业声誉影响的实证研究——利益相关者压力和道德滑坡的调节效应  

The Empirical Study of Impact of Corporate Social Responsibility on Corporate Reputation:The Moderating Effect of Stakeholder Pressures and Moral Degradation

作　　者：田虹[1] 姜雨峰[1] 

机构地区：[1]吉林大学商学院

出　　处：《吉林大学社会科学学报》2015年第2期71-79,173,共9页Jilin University Journal Social Sciences Edition

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：企业社会责任和企业声誉的关系研究已经成为战略管理领域研究的热点问题,而中国背景下有哪些因素影响二者之间的作用关系呢?在现有文献研究的基础上,将企业社会责任分为企业社区责任和企业环境责任,分别探讨其对企业声誉的作用机制,分析利益相关者压力和道德滑坡对二者关系的调节效应,对企业社会责任履行的机理进行系统性论证。实证研究结果表明,企业社区责任和企业环境责任对企业声誉具有正向的推动作用;利益相关者压力对企业环境责任与企业声誉之间具有显著的正向调节效应,道德滑坡对企业社会责任与企业声誉之间具有显著的正向调节效应;道德滑坡的程度正向影响利益相关者压力对企业社会责任与企业声誉关系的调节作用。Corporate social responsibility and Corporate Reputation has been a hot issue in the field of strategic management research,w hich has been the general concern of corporate managers and academia. How ever,the moderation variables of affecting the relationship are rarely studied. Based on the existing literature,the paper takes corporate social responsibility into corporate community responsibility and corporate environmental responsibility,explores the mechanism of affecting corporate reputation,analyzes the moderating effects of stakeholder pressure and moral degradation on the relationship,and systematically demonstrates the mechanism of corporate social responsibility. The empirical results show that the corporate community responsibility and corporate environmental responsibility has a positive role in promoting corporate reputation; stakeholder pressure has a significant positive effect on corporate environmental responsibility; moral degradation has a significant positive moderating effect on corporate social responsibility and corporate reputation;moral degradation has a positive influence on the moderating effect on stakeholder pressure on corporate social responsibility and corporate reputation.

关 键 词：企业社会责任 企业社区责任 企业环境责任 企业声誉 利益相关者压力 道德滑坡 

分 类 号：F270[经济管理—企业管理]