儒家文化能促进企业社会责任信息披露吗?  

Does Confucianism Promote Disclosure of Corporate Social Responsibility?

作　　者：邹萍[1] ZOU Ping(College of Economics and Management, Huazhong Agricultural University, Wuhan, Hubei, 430070,China)

机构地区：[1]华中农业大学经济管理学院,湖北武汉430070

出　　处：《经济管理》2020年第12期76-93,共18页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金项目“企业社会责任投入动态调整与优化对策研究”(17CGL014);中央高校基本科研业务费专项基金“儒家文化与企业社会责任行为:契合与促进”(2662020JGPY010)。

摘　　要：作为中国重要的非正式制度之一,传统儒家文化在许多方面都与现代企业社会责任理论相契合。本文基于2009—2018年沪深A股上市公司数据研究了儒家文化对企业社会责任信息披露的影响,发现:儒家文化能促进企业披露社会责任信息并提高其披露质量;企业面临的行业竞争越激烈,儒家文化对企业社会责任信息披露的促进作用越弱;提高高管团队中人文社科教育背景高管的比例,有助于保障儒家文化在行业竞争激烈的环境中对企业社会责任信息披露的促进作用不被削弱。使用明清时期各地区进士分布来代理儒家文化变量进行回归,同样支持儒家文化与企业社会责任信息披露正相关的结论。Traditional Confucianism fits the modern theory of Corporate Social Responsibility well from many aspects,but the relevant studies are limited.Using a sample of China's A-share listed companies from 2009 to 2018,this paper studied on the influence of Confucianism on corporate social responsibility(CSR)disclosure,and found that Confucianism can effectively promote CSR disclosure.Further research showed that industry competition has negative effect on the relationship between Confucianism and CSR disclosure,suggesting when the company is in a highly competitive industry,the effect of the Confucianism on CSR disclosure is less significant.The further research showed that increasing the proportion of top managers who possess the humanities and social sciences education background in the top management team is helpful to weaken the negative effect of industry competition on the relationship between Confucianism and CSR disclosure.At present,China is in a critical period of economic transformation,and the voice of all sectors of the society for strengthening the CSR disclosure is increasing.Since 2006,the Shenzhen Stock Exchange and then the Shanghai Stock Exchange have introduced regulations on CSR disclosure.The number of corporate social responsibility reports has increased significantly,from only 33 reports in 2006 to 1779 reports in 2018(Huang Qunhui et al.,2018).Formal institutions such as the law have effectively promoted CSR disclosure,but they also have limitations.Formal institutions only stipulate the minimum requirements for corporates'behavior.Informal institutions can make up for the shortcomings of formal institutions in structure and content.As a kind of informal institutions,Confucianism subtly guides the Chinese people's thoughts and behaviors.Confucianism not only shapes the spirit of the Chinese,but also has important impacts on all aspects of Chinese society,economy,and politics.The core ideas of Confucianism are consistent with modern corporate social responsibility theory in many ways.Gray et al.

关 键 词：社会责任 信息披露 儒家文化 行业竞争 

分 类 号：F275.5[经济管理—企业管理]