社会信任、法律环境与企业社会责任绩效  

Social Trust,Legal Environment and Corporate Social Responsibilities

作　　者：孙泽宇 齐保垒 SUN Zeyu;QI Baolei(School of Management, Xi'an Jiaotong University, Xi'an, Shaanxi 710049, China;School of Economics and Management, Xinjiang University, Urumqi, Xinjiang 830046, China)

机构地区：[1]西安交通大学管理学院,陕西西安710049 [2]新疆大学经济与管理学院,新疆乌鲁木齐830046

出　　处：《北京工商大学学报（社会科学版）》2022年第1期77-87,共11页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家自然科学基金项目“股票发行注册制改革、信息披露质量与资源分配效率”(72172116);国家社会科学基金青年项目“基于公益众筹平台的共创型社会责任及治理策略研究”(19CGL023)。

摘　　要：社会信任作为一种重要的非正式制度,对企业履行社会责任的行为具有深远影响。以2010—2019年沪深A股上市公司为样本,检验了社会信任对企业社会责任绩效的影响。研究结果表明:社会信任水平越高的地区,企业的社会责任绩效越好;这种促进作用在法律环境相对不完善的地区更为显著。进一步研究发现,社会信任还有效提高了企业社会责任的信息披露质量,并显著改善了企业履行社会责任效率。上述研究结果表明,社会信任作为一种重要的非正式制度,对促进企业社会责任履行产生了积极影响,并能弥补诸如法律环境等的不足来提升社会责任绩效。因此,监管部门在不断完善法律环境的同时,也应关注地区社会信任等非正式制度对企业社会责任履行的促进作用,提升企业社会责任绩效。As an important informal institution,social trust has a profound impact on corporate social responsibility behaviors.Based on data collected from A-share listed companies in Shanghai and Shenzhen stock exchanges between 2010 to 2019,this paper aims to empirically examine the impact of social trust on corporate social responsibility performance.The results show that the higher the level of social trust in a given region,the better the social responsibility performance of local corporations.This effect is more significant in areas where the legal environment is relatively imperfect.Further studies shows that social trust also improves the quality of corporate social responsibility information disclosed by companies and significantly enhances the implementation efficiency of corporate social responsibilities.These findings demonstrate that social trust has a positive impact on promoting corporate social responsibility performance in China's burgeoning and transitional capital market.Furthermore,social trust,as an important informal institution,can improve corporate social responsibility performance by compensating for the deficiencies in legal environment.Regulatory authorities,in addition to consistently perfecting such institutions like legal environment,should also attach greater importance to the role of these informal institutions like social trust in improving corporate social responsibility performance,improve the implementation efficiency of corporate social responsibilities.

关 键 词：企业社会责任 社会信任 非正式制度 法律环境 企业社会责任履行效率 

分 类 号：F270[经济管理—企业管理] F832[经济管理—国民经济]