责任铁律与政策引导下的企业社会责任——基于精准扶贫与乡村振兴的视角  

The Iron Law of Responsibility and Policy-Guided Corporate Social Responsibility:A Perspective of Targeted Poverty Alleviation and Rural Revitalization

作　　者：张京心 王晨曦 谭劲松[2] Zhang Jingxin;Wang Chenxi;Tan Jinsong(College of Economics&Management,South China Agricultural University,Guangzhou 510642,China;School of Business/Center for Accounting,Finance and Institutions,Sun Yat-sen University,Guangzhou 510275,China)

机构地区：[1]华南农业大学经济管理学院,510642 [2]中山大学管理学院/现代会计与财务研究中心,510275

出　　处：《南开经济研究》2024年第10期151-168,共18页Nankai Economic Studies

基　　金：国家自然科“共同富裕政策引导下的企业社会责任转型:扶贫和乡村振兴的视角”(72102075);广东省哲学社会科学规划学科共建项目“市场准入管制与企业ESG表现:基于租金耗散效应和逃脱竞争效应的博弈视角”(GD24XGL043);广东省普通高校青年创新人才类项目“政策引导下的企业扶贫和助力乡村振兴行为:企业社会责任的视角”(2022WQNCX011)的资助。

摘　　要：企业参与精准扶贫和乡村振兴行为是新的关乎国计民生的社会责任形式。本文基于2016—2020年A股上市公司参与精准扶贫和乡村振兴数据,从行业形态特征视角研究了责任铁律在政策引导下的企业参与精准扶贫和乡村振兴行为中表现出的压力机制和行业内部引导新机制。研究表明,在责任铁律压力机制的作用下,企业参与精准扶贫和乡村振兴行为呈现出国有企业和市场领先企业带头参与,民营企业效仿国有企业,非市场领先企业效仿市场领先企业的行业形态。进一步研究表明,责任铁律压力主要来源于企业资源实力、价值导向、业务属性、行业属性和外部政策引导五个方面。国有企业和市场领先企业的精准扶贫和乡村振兴行为显著提升精准扶贫和乡村振兴绩效,以及企业自身经营绩效,实现了社会价值与企业价值的共赢。本文发现了政策引导下的企业社会责任场景中责任铁律压力传导机制和行业内部引导机制的新证据,也证明了行业动态在企业参与精准扶贫和乡村振兴行为中的重要意义。From the perspective of the industry form characteristics,this paper studies the pressure mechanism and the new mechanism of internal guidance within the industry of the Iron Law of Responsibility in the firms'participation in poverty alleviation and rural revitalization behaviors under the guidance of the common prosperity policy.The study shows that under the pressure mechanism of the Iron Law of Responsibility,firms’participation in poverty alleviation and rural revitalization behaviors show an industrial pattern of stateowned firms and market-leading firms taking the lead,private firms following state-owned firms,and non-market-leading firms following market-leading firms.Further analyses show that the pressure of the Iron Law of Responsibility mainly comes from five aspects:firm resource strength,value orientation,business attributes,industry attributes and external policy guidance.The poverty alleviation and rural revitalization behaviors of state-owned enterprises and market-leading enterprises significantly improve the poverty alleviation and rural revitalization performance as well as the firms'own operating performance,and achieve a win-win situation for both social value and firm value.This paper finds new evidence of the pressure transfer mechanism of the Iron Law of Responsibility and the industrial internal guidance mechanism in policy-guided CSR scenarios,and also demonstrates the significance of industry dynamics in the firms’participation in poverty alleviation and rural revitalization behaviors.

关 键 词：企业社会责任 政策引导 责任铁律 精准扶贫 乡村振兴 

分 类 号：F27[经济管理—企业管理]