客户集中度、商业信用与企业社会责任绩效  

Customer Concentration,Business Credit and Corporate Social Responsibility Performance

作　　者：李凤 陈雪静 程春龙 郭烨锋 LI Feng;CHEN Xue-jing;CHENG Chun-long;GUO Ye-feng(School of Business Administration,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012,China)

机构地区：[1]新疆财经大学工商管理学院,新疆乌鲁木齐830012

出　　处：《大连民族大学学报》2023年第2期117-122,150,共7页Journal of Dalian Minzu University

基　　金：国家社会科学基金资助项目(20CGL026);新疆财经大学研究生科研创新项目(XJUFE2022K31)。

摘　　要：选取2013-2020年沪深两市A股制造业上市公司数据为研究样本,分析客户集中度对社会责任绩效的影响。研究发现,客户集中度越高,企业社会责任绩效越低;而且商业信用在客户集中度与企业社会责任绩效之间起部分中介作用。此外,研究发现行业竞争程度加剧了客户集中度与商业信用的正向影响,进而影响企业社会责任绩效。基于商业信用的视角,丰富了对企业社会责任的路径机制研究,对提升企业社会责任绩效具有一定的参考价值。The data of A-share manufacturing listed companies in Shanghai and Shenzhen Stock Exchanges from 2013 to 2020 is selected as the research sample to analyze the impact of customer concentration on social responsibility performance.The study found that the higher the customer concentration,the lower the corporate social responsibility performance;and commercial credit plays a part of intermediary role between customer concentration and corporate social responsibility performance.In addition,the study found that the degree of industry competition intensified the positive impact of customer concentration and business credit,which in turn affected corporate social responsibility performance.Based on the perspective of business credit,it enriches the research on the path mechanism of corporate social responsibility and has certain reference value for improving corporate social responsibility performance.

关 键 词：社会责任绩效 客户集中度 商业信用 行业竞争程度 

分 类 号：F274[经济管理—企业管理]