利他型企业社会责任与组织韧性——以新冠疫情为外部冲击  

Altruistic Corporate Social Responsibility and Organizational Resilience:Treatingg on COVID-19 as an Exogenous Event

作　　者：张思佳 贾明[1] 张喆[2] ZHANG Si-jia;JIA Ming;ZHANG Zhe(School of Management,Northwestern Polytechnical University,Xi'an 710072;School of Management,Xi'an Jiaotong University,Xi'an 710049)

机构地区：[1]西北工业大学管理学院,西安710072 [2]西安交通大学管理学院,西安710049

出　　处：《软科学》2024年第1期109-115,共7页Soft Science

基　　金：国家自然科学基金项目(71932007)。

摘　　要：以新冠疫情为外生事件冲击,引入COX比例风险模型,实证研究公司的利他型企业社会责任能否对组织韧性产生影响?研究发现:公司利他型企业社会责任履行水平越高,危机后股价恢复到冲击日水平的速度越快,表现出更强的组织韧性;在其他条件不变的情况下,公司所处地区的利他社会氛围和高管超额薪酬弱化了利他型企业社会责任对组织韧性的正面影响。Can altruistic Corporate Social Responsibility(CSR)influence organizational resilience?Specifically,by treating COVID-19 as an exogenous event and using COX proportional hazards models for regression analysis,the results show that higher performance levels in altruistic CSR are associated with a faster recovery of share prices to pre-crisis levels after the crisis,indicating stronger organizational resilience.When other conditions are held constant,both an altruistic social atmos-phere in the region where the firm is located and executive overcompensation weaken the positive impact of altruistic CSR on organizational resilience.

关 键 词：利他型企业社会责任 组织韧性 间接互惠 股价恢复 

分 类 号：F272[经济管理—企业管理]