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作 者:蒋佳霖 李大元[1] 韩扬帆 JIANG Jia-lin;LI Da-yuan;HAN Yang-fan(School of Business,Central South University,Changsha 410083,China;School of Business Administration,Hunan University of Technology and Business,Changsha 410205,China)
机构地区:[1]中南大学商学院,湖南长沙410083 [2]湖南工商大学工商管理学院,湖南长沙410205
出 处:《系统工程》2023年第5期1-16,共16页Systems Engineering
基 金:国家自然科学基金重大项目(72091310,72091313);湖南省杰出青年科学基金资助项目(2021JJ10066)。
摘 要:企业社会责任越来越受到各界的关注,高管作为企业社会责任行为重要决策者开始受到学术界重视,然而鲜有研究从CEO早期特殊经历的角度探讨企业社会责任承担的动因。本文基于高阶理论与印记理论视角,探讨了CEO知青经历对企业社会责任的影响及其边界条件。通过对我国2009—2020年A股上市公司CEO的研究,我们发现:CEO的知青经历促使企业承担更多的社会责任。在国有控股比更高的企业中,CEO知青经历与其所在企业社会责任承担的关系得到进一步强化,而市场竞争程度会削弱CEO知青经历与其所在企业社会责任的正向关系,且市场竞争对知青CEO和企业社会责任承担关系的调节作用受到企业性质的联合影响。在国有企业中,市场竞争对知青CEO和企业社会责任承担的调节作用更弱;在非国有企业中,市场竞争对知青CEO和企业社会责任承担关系的调节作用更强。本文丰富和深化了高阶理论与印记理论的研究,对企业社会责任领域的研究也具有重要参考意义。Corporate social responsibility has attracted more and more attentionfrom all walks od life.As the decision-makers of firms,top executives play an important role in corporate social behavior.However,few studies have explored the motivations of corporate social responsibility from the perspective of the CEO's early special experience.This article explores the impacts of CEOs'Sent-down Movement experience on corporate social responsibility and its boundary conditions from the perspective of upper echelon theory and imprinting theory.Based on the data of Chinese listed companies from 2009 to 2020,we find that there is a positive relationship between CEOs with Sent-down Movement experience and corporate environmental responsibility.In firms with higher state-owned holding ratios and being listed longer,the relationship between CEOs with Sent-down Movement experience and corporate social responsibility are strengthened,whereas higher market competition weakens the focal relationship.This article enriches and deepens the research of upper echelon theory and imprinting theory,and also has theoretical significance and practical implications for the research of corporate social responsibility.
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