连锁董事网络是否能促进企业社会责任承担?  

Can Interlock Director Network Promote Corporate Social Responsibility?

作　　者：李勍 LI Qing

机构地区：[1]中国光大集团博士后科研工作站 [2]中国人民大学财政金融学院博士后流动站

出　　处：《科学决策》2024年第12期136-157,共22页Scientific Decision Making

摘　　要：在政府、投资人以及消费者等利益相关者的重视下,越来越多的企业将社会责任融入自己长期发展战略。基于社会嵌入理论,以中国2016年-2020年A股上市公司精准扶贫事件作为研究对象,实证检验董事网络能否促进企业社会责任承担及作用机制,有效避免了以往研究二者关系时存在的内生性、偶发性问题。研究发现,董事网络能显著促进企业精准扶贫参与,并提高扶贫投入金额,主要通过学习机制和竞争机制发挥作用,学习机制体现在该促进作用表现在同产权性质企业间以及行业跟随者中,竞争机制则体现在董事网络的促进作用在行业竞争激烈的企业更加明显。研究结论明确企业间的联结会在全社会范围内形成“向善”氛围,助力乡村振兴,让企业持续在社会责任领域发光发热。With the attention of stakeholders such as the government,investors and consumers,more and more enterprises are integrating social responsibility into their long-term development strategies.Based on the social embeddedness theory,this paper takes the Targeted Poverty Alleviation events of China’s A-share listed companies from 2016 to 2020 as the research object to empirically test whether the director network can promote corporate social responsibility and its mechanism,effectively avoiding the endogenous and accidental problems existing in previous studies.It is found that the director network can significantly promote the participation of enterprises in poverty alleviation and increase the amount of investment in poverty alleviation,mainly through the learning mechanism and the competition mechanism.The learning mechanism is reflected in the promotion effect between enterprises with the same property and industry followers,and the competition mechanism is reflected in the promotion effect of the director network is more obvious in enterprises with fierce competition.The conclusion of the study shows that the connection between enterprises will form a“good”atmosphere in the whole society,help rural revitalization,and let enterprises continue to shine in the field of social responsibility.

关 键 词：精准扶贫 连锁董事网络 企业社会责任 同群效应 乡村振兴 

分 类 号：F270[经济管理—企业管理]