地理位置对企业社会责任披露的影响——基于A股上市公司的经验证据  

The impact of geographical location on the corporate social responsibility disclosure:Evidence from A-share listed companies

作　　者：颜琪 赵自强[1,2] YAN Qi;ZHAO Ziqiang(Ginling College,Nanjing Normal University,Nanjing 210024,China;Research Center for Accounting and Financial Management,Nanjing Normal University,Nanjing 210024,China)

机构地区：[1]南京师范大学金陵女子学院,南京210024 [2]南京师范大学会计与财务管理研究中心,南京210024

出　　处：《世界地理研究》2023年第8期126-138,共13页World Regional Studies

基　　金：国家社科基金项目(20BJY001)。

摘　　要：企业在履行社会责任披露时,会受到来自各方利益相关者的压力。而企业的地理位置反映了企业所在地区的社会政治和经济状况,这一定程度上影响了当地利益相关者的构成和规模。地理位置邻近于金融中心的企业具有独特的制度环境,这对企业履行社会责任相关活动具有多重影响。基于2013年至2018年中国在沪、深交易所上市的公司数据,运用ArcGIS软件和面板数据模型,分析地理位置可能会给企业带来的压力,从而探讨其对公司进行社会责任披露所产生的影响。结果表明(:1)公司与北京、上海、深圳三处金融中心的临近程度对企业社会责任信息的披露有积极影响,企业受到金融中心的溢出效应从而产生对企业社会责任活动与披露的压力,并进一步影响公司政策行为(;2)与非国有企业、非交叉上市的企业相比,具备国有性质或交叉上市的企业对社会责任活动的披露具有更强的地理邻近偏好(;3)企业所处的行业竞争程度在地理位置对企业披露社会责任的影响中起强化作用而非替代作用,即企业所处的行业竞争程度越激烈,会强化地理位置带来的社会责任披露压力。When companies perform social responsibility disclosures,they may be subject to pressure from all stakeholders.The geographic location of an enterprise reflects the socio-political and economic condition of the area where the enterprise is located,which affects the composition and scale of local stakeholders to a certain extent.Companies geographically close to the financial center have a unique institutional environment,which has multiple impacts on corporate social responsibility-related activities.Based on the data of China's Shanghai and Shenzhen listed companies from 2013 to 2018,using ArcGIS software and panel data models,this paper analyzes the pressure that regionality may bring to companies,and explores the impact of companies' disclosure of social responsibility.The results show that:(1) The proximity of the company to the three financial centers of Beijing,Shanghai,and Shenzhen has a positive impact on the disclosure of corporate social responsibility.The spillover effect of the financial center creates pressure on corporate social responsibility activities and disclosures,and further influences the company's policy behavior;(2) Compared with non-state-owned enterprises and non-cross-listed companies,state-owned or cross-listed companies have a stronger preference for geographical proximity in the disclosure of social responsibility activities;(3) The market competition type also affects the behavior of social responsibility disclosure,that is,the degree of competition in the industry plays an intensifying role rather than a substitute for the impact of geographic location on corporate social responsibility disclosure.The more intense the industry competition in which a company is located,the greater the pressure on social responsibility disclosure caused by geographic location.

关 键 词：地理位置 上市公司 社会责任披露 金融中心 国有企业 交叉上市 市场竞争类型 

分 类 号：F270[经济管理—企业管理] F832.51[经济管理—国民经济]