Sustainability-oriented social responsibility and corporate innovation  

作　　者：Li Chang Qian Yu 

机构地区：[1]School of Accounting,Dongbei University of Finance and Economics,China

出　　处：《China Journal of Accounting Research》2024年第2期193-215,共23页中国会计学刊（英文版）

基　　金：funded by grants from the National Social Science Foundation of China(No.18BG1062);the Scientific Research Project of Liao Ning Provincial Department of Education(No.LJKR0429);the Doctoral Research Project of Dongbei University of Finance and Economics(No.DUFEBY20200203).

摘　　要：This paper empirically examines how sustainability-oriented social responsibility influences corporate innovation quantity and radical innovation from the perspectives of environment-and employee-oriented social responsibility.Both forms of social responsibility are found to contribute significantly to corporate innovation.Corporate environment-oriented responsibility increases innovation by increasing R&D.Employee-oriented responsibility increases innovation by helping firms retain talent;by motivating employees,employeeoriented social responsibility promotes both innovation quantity and radical innovation.Furthermore,both environment-and employee-oriented responsibility can alleviate financing constraints,and the positive effects of environment-and employee-oriented responsibility on radical innovation and innovation quantity,respectively,increase total factor productivity.Following sustainable development theory,this paper analyzes the heterogeneous mechanisms of the influences of environment-and employee-oriented social responsibility on corporate innovation and provides empirical evidence of high-quality,innovation-driven corporate development through social responsibility.

关 键 词：Sustainable Development Theory Corporate Social Responsibility Innovation Quantity Radical Innovation 

分 类 号：F832.51[经济管理—金融学] F270