产业政策关联度与企业社会责任关系研究——基于政策文本及财务年报的大数据分析  

The Relationship between Industrial Policy Relevance and Corporate SocialResponsibility:A Big Data Analysis Based on Policy Texts and Financial Annual Reports

作　　者：杨长进 罗仁杰 刘芮彤 黄俊[2] Yang Changjin;Luo Renjie;Liu Ruitong;Huang Jun(School of Economics,Sichuan University,Chengdu 610000,China;School of Economics and Management,Southwest University,Chongqing 400712,China)

机构地区：[1]四川大学经济学院,四川成都610000 [2]西南大学经济管理学院,重庆400712

出　　处：《科技进步与对策》2024年第8期76-84,共9页Science & Technology Progress and Policy

摘　　要：选取2012—2021年沪深新能源汽车上市公司为样本,利用Python软件测算企业年报与新能源汽车产业政策关联度,实证检验产业政策关联度对企业社会责任的影响。结果发现:中国新能源汽车产业政策关联度与企业社会责任具有正相关关系,该关系存在一个阈值:高于该阈值时,国有企业、大规模企业、盈利企业、东部企业社会责任与产业政策关联度存在显著正相关关系,而民营企业、小规模企业、亏损企业、西部企业社会责任与产业政策关联度关系不显著;低于该阈值时,产业政策关联度与企业社会责任关系不显著。结论有助于企业意识到应与政策保持较强的关联性,从而更好地履行社会责任。Since the 19th National Congress,China's economic growth has shifted to the stage of high-quality development.The government is devoted to the"double carbon goals",and it has become an important task for China to improve energy efficiency by optimizing industrial structure and improving energy methods,and to enhance social responsibility at the corporate level to promote sustainable development.The new energy vehicle industry is an emerging industry and an important link for China to achieve sustainable development.The industry is closely related to environmental protection,and solving the environmental pollution caused by the automotive industry has become a focus of attention from all walks of life.Thus,it is of significant value to take the new energy vehicle industry as the research object.However,some short-term behaviors,such as harming the legitimate rights and interests of consumers,polluting the environment,and infringing on the legitimate rights and interests of employees,still occur in some new energy vehicle enterprises,affecting their long-term development.Corporate social responsibility(CSR)refers to a company's responsibility to consumers,communities and the environment while the company is creating profits and assuming legal responsibilities to shareholders and employees,and this notion emphasizes the contribution to the environment,consumers and society.Since corporate social responsibility has become one of the most important indicators for evaluating an enterprise,it has become the focus of academic and business circles to explore how to improve corporate social responsibility,promote prosocial behavior and create more value for stakeholders.Existing research on industrial policy and corporate social responsibility has mostly examined the relationship between industrial policy and corporate social responsibility from macro perspectives such as different policy types and policy characteristics.Few have explored the impact of industrial policy on corporate social responsibility from a micro persp

关 键 词：政策关联度 社会责任 政策文本 大数据分析 新能源汽车 

分 类 号：F270.05[经济管理—企业管理]