企业社会责任模仿机制中的同群效应研究  

Research on the Peer Effect in the Imitation Mechanism of Corporate Social Responsibility

作　　者：陈欣[1] CHEN Xin

机构地区：[1]哈尔滨商业大学会计学院

出　　处：《科学决策》2023年第10期53-70,共18页Scientific Decision Making

基　　金：黑龙江省哲学社会科学研究规划年度项目(项目编号:22JYC335)。

摘　　要：模仿是普遍存在的社会现象,人们对模仿行为的研究逐渐从社会个体层面拓展到企业决策层面。基于2011-2021年沪深A股市场非金融类上市公司数据,运用文献研究法、统计分析法和回归分析法,分析了企业社会责任模仿行为形成的同群效应及其作用机制。研究结果表明:企业社会责任存在模仿行为;从信息学习视角证实社会责任模仿行为是企业理性选择的同群效应,而不是盲目追风的羊群效应;行业竞争强化了企业社会责任同群效应的形成。突破企业决策的独立性假设,聚焦企业社会责任决策的社会互动机制,从同群视角打开社会责任决策趋同的暗箱,为企业更理性的履行社会责任提供相关建议。Imitation is a common social phenomenon,and people’s research on imitation behavior is gradually expanding from the individual level of society to the decision-making level of enterprises.Based on the data of non-financial listed companies in the Shanghai and Shenzhen A-share markets from 2011-2021,this paper analyzes the peer effect and its mechanism of corporate social responsibility(CSR)imitation by using literature research,statistical analysis and regression analysis.The results indicate that there is imitation behavior in CSR;From the perspective of information learning,it is confirmed that CSR imitation behavior is a peer effect of rational choice by enterprises,rather than a herd effect of blindly following the trend;The pressure of industry competition has strengthened the formation of CSR peer effect.Breaking through the assumption of independence in corporate decision-making,focusing on the social interaction mechanism of CSR decision-making,opening up the dark box of CSR decision-making convergence from the perspective of the peers,and providing suggestions for enterprises to fulfill CSR more rationally.

关 键 词：社会责任 同群效应 羊群效应 信息学习 行业竞争 

分 类 号：C93[经济管理—管理学]