利益相关者压力与企业社会责任同群效应——基于沪深A股市场非金融类上市公司的经验证据  

Stakeholder Pressure and Peer Effect of Corporate Social Responsibility:Based on Empirical Data of the Non-financial Listed Companies in the Chinese A-share Market

作　　者：张林[1] 陈欣[1] ZHANG Lin;CHEN Xin(Accounting School,Harbin University of Commerce,Harbin Heilongjiang 150028,China)

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028

出　　处：《技术经济与管理研究》2022年第12期67-73,共7页Journal of Technical Economics & Management

基　　金：黑龙江省哲学社会科学研究规划青年项目(20GLC202);黑龙江省普通本科高等学校青年创新人才培养计划项目(UNPYSCT-2020208)。

摘　　要：文章以沪深A股市场非金融类上市公司为研究样本,对利益相关者理论和企业社会责任同群效应相关研究进行梳理,采用实证研究方法从社会压力、行业压力和政府压力视角分析利益相关者压力对社会责任同群效应的影响,并证实企业对其利益相关者履行的股东责任、员工责任、环境责任和社会责任具有同群效应。从利益相关者和同群企业视角打开社会责任决策黑箱,重视利益相关者在企业社会责任领域中的作用,以期为提高行业和区域整体社会责任水平提供参考。Taking the non-financial listed companies in the Chinese A-share market as the research sample, after reviewing the literatures about the stakeholder theory and the peer effect of corporate social responsibility(CSR), this paper attempts to analyze the mechanism of stakeholders’ pressure on the peer effect of CSR from the perspective of social pressure, industry pressure and government pressure using empirical approach, and the validity of the peer effect was verified in CSR with respect to the shareholder, employee,environment, and society. Opening the black box of the CSR decision making from the perspective of stakeholders and peers, emphasize the role of stakeholders in the field of CSR, with a view to providing reference for improving the overall level of the CSR of the industry and region.

关 键 词：社会责任 同群效应 行为趋同 利益相关者 

分 类 号：F832.51[经济管理—金融学]