煤炭企业股权集中度、社会责任与公司诉讼风险  

Ownership Concentration, Social Responsibility and Litigation Risk of Coal Enterprises

作　　者：李姝颖 王聪[1] LI Shu-ying;WANG Cong(School of Economics and Management,Taiyuan University of Technology,Jinzhong 030600,China)

机构地区：[1]太原理工大学经济管理学院,山西晋中030600

出　　处：《煤炭技术》2021年第1期183-187,共5页Coal Technology

基　　金：教育部人文社会科学研究资助规划基金项目(15YJA840014);山西省软科学项目(2018042025-1);国家自然科学基金项目(70973086)。

摘　　要：以2010-2019年煤炭行业的A股上市公司为研究样本,探究股权集中度、社会责任与企业诉讼风险三者之间的关系,研究表明:股权集中度和企业社会责任可显著降低企业的诉讼风险。在股权集中度降低企业受诉风险的过程中,企业社会责任起着中介作用。这对于煤炭企业发挥现有股权结构优势、降低诉讼风险等有一定的启示意义。Taking A-share listed companies in coal industry from 2010 to 2019 as research samples,this paper explores the relationship among ownership concentration, social responsibility and corporate litigation risk. The research shows that ownership concentration and corporate social responsibility can significantly reduce the risk of litigation of enterprises. Corporate social responsibility plays an intermediary role in the process of reducing the risk of litigation by ownership concentration. This has certain enlightenment significance for coal enterprises to give full play to the advantages of existing ownership structure and reduce litigation risks.

关 键 词：煤炭企业 股权集中度 社会责任 企业诉讼风险 

分 类 号：F270[经济管理—企业管理]