董事网络对企业社会责任表现的影响——基于煤炭上市公司的实证研究  

The Impact of Director Network on Corporate Social Responsibility:—An Empirical Study of Listed Coal Companies

作　　者：杜成 许莹 DU Cheng;XU Ying(College of Economics and Management,Anhui University of Science and Technology,Huainan 232001,China)

机构地区：[1]安徽理工大学经济与管理学院,安徽淮南232001

出　　处：《洛阳理工学院学报（社会科学版）》2022年第3期41-46,共6页Journal of Luoyang Institute of Science and Technology：Social Science Edition

基　　金：教育部人文社会科学研究规划基金项目“企业社会责任影响资源配置效率的作用机制、理性边界与实证研究”(编号:20YJA630024)的阶段性成果.

摘　　要：公司董事在公司治理和公司社会责任方面发挥着重要作用。利用社会网络和资源依赖理论,选择2017~2020年中国上市的煤炭公司,围绕董事网络对企业社会责任的影响进行实证研究。研究发现,董事网络中心度对企业社会责任表现的提高具有显著正相关作用。此外,政治关联正向调节董事网络与企业社会责任之间的关系。实证结果丰富了我国煤炭企业社会责任的研究文献,也为煤炭企业实现“碳达峰、碳中和”的目标提供决策支持。Company directors play an important role in corporate governance and corporate social responsibility.Based on the theory of social network and resource dependence,this paper selected coal companies listed in China from 2017 to 2020 to conduct an empirical study on the impact of director network on corporate social responsibility.It turns out that the network centrality of directors has a significant positive correlation with the improvement of CSR performance;In addition,political connection positively moderates the relationship between director network and corporate social responsibility.The empirical results of this study enrich the literature on social responsibility of coal enterprises in China,and also provide decision-making support for coal enterprises to achieve the goal of"carbon peak and carbon neutrality".

关 键 词：董事网络 企业社会责任 政治关联 可持续发展 

分 类 号：C931[经济管理—管理学]