CEO特征对企业社会责任的影响研究  

The Impact of CEO Characteristics on Corporate Social Responsibility

作　　者：刘净静 Jingjing Liu(School of Business,NUIST,Nanjing,Jiangsu,210044)

机构地区：[1]南京信息工程大学商学院,江苏南京210044

出　　处：《管理科学与研究（中英文版）》2022年第9期59-65,共7页Management Science and Research

摘　　要：近年来,社会的不断进步与经济的疾速发展使得各种社会问题和环境问题层出迭见,引发了社会公众对企业社会责任问题的强烈关注。CEO在企业中享有最高的决策地位,担负着制定和实施企业战略的主要职责。本文选取2009-2018年美国标普500上市公司为样本,使用固定效应模型,研究CEO任期对企业社会责任所产生的影响。进一步以CEO薪酬为调节变量研究其对任期与企业社会责任关系的调节作用。研究表明,CEO任期对提高企业社会责任有显著的正向影响,而CEO薪酬在其中起着负向的调节作用。因此,针对研究结论,企业应增强CEO对企业的归属感和忠诚度,尽力延长其任期,同时完善CEO的薪酬结构设计,有力促使CEO积极开展和推进企业社会责任活动。In recent years,with the continuous progress of society and the rapid economic development,various social and environmental problems have emerged frequently,which has aroused strong public attention to the issue of corporate social responsibility.The CEO has the highest decision-making position in the company and is responsible for the formulation and implementation of corporate strategies.This article selects US S&P 500 listed companies from 2009 to 2018 as a sample,and uses a fixed effects model to study the impact of CEO tenure on corporate social responsibility.Further we study the role of CEO compensation as a moderator on the relationship between CEO tenure and corporate social responsibility.The research shows that CEO tenure has a significant positive impact on improving corporate social responsibility,and CEO compensation plays a negative role in it.Therefore,according to the research conclusions,companies should enhance the CEO’s sense of belonging and loyalty to the company,try to extend the CEO’s tenure,and improve the design of the CEO’s compensation structure at the same time,so as to effectively urge the CEO to actively carry out and promote corporate social responsibility activities.

关 键 词：CEO任期 CEO薪酬 企业社会责任 

分 类 号：F27[经济管理—企业管理]