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作 者:王希 陈言[1] WANG Xi;CHEN Yan(Center for Economic Research,Shandong University,Jinan 250100,China)
出 处:《山西财经大学学报》2022年第11期65-78,共14页Journal of Shanxi University of Finance and Economics
基 金:国家社会科学基金项目(21BJL034)。
摘 要:选取中国私营企业调查数据,从结构型和资源型两个维度度量企业社会资本,并从企业家社会责任、企业社会责任意识和支出三个维度衡量企业社会责任,实证检验社会资本对企业社会责任的影响。研究表明:结构型社会资本会激发企业家和企业的社会责任意识,资源型社会资本对企业的社会责任支出有显著正向影响;西部地区、受教育程度低和年轻企业家更重视员工培训责任;中部地区、受教育程度高和中年企业家更关注污染治理责任;东中部地区和中老年企业家更关注捐赠责任;海外工作经历在资源型社会资本和污染治理之间发挥正向调节效应。Selecting the survey data of Chinese private enterprises, we firstly measured corporate social capital from two dimensions of structure and resource, and also measured corporate social responsibility from three dimensions of entrepreneurial social responsibility, corporate social responsibility awareness and expenditure, so as to empirically test the impact of social capital on corporate social responsibilities. The research showed that structural social capital can stimulate the social responsibility awareness of entrepreneurs and enterprises, and resource-based social capital had a significantly positive impact on the social responsibility expenditure of enterprises. The entrepreneurs in western region or with a lower level of educational degree, and those younger entrepreneurs paid more attention to the responsibility of employee training. The entrepreneurs in central region or with a higher level of educational degree, and those elder ones paid more attention to the responsibility of pollution control. The entrepreneurs in eastern and middle regions and the elder ones highly focused on donation responsibility. And overseas working experiences had a positive moderating effect between resource-based social capital and pollution control.
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