企业社会责任对企业风险的影响  

Effect of Corporate Social Responsibility on Corporate Risk

作　　者：甄惜 

机构地区：[1]西南大学经济管理学院,重庆

出　　处：《金融》2023年第6期1399-1408,共10页Finance

摘　　要：本文以我国2016~2020年间A股上市公司为样本,研究企业社会责任与企业风险之间的关系。结果显示:企业积极承担社会责任能够降低企业的风险水平,且相对于国有企业,非国有企业承担社会责任对企业风险的降低作用更大。进一步地把企业社会责任分为内部企业社会责任和外部企业社会责任,发现承担内部企业社会责任对企业风险的降低作用更大。This article takes A-share listed companies in China from 2016 to 2020 as a sample to study the relationship between corporate social responsibility and corporate risk. The results show that actively taking social responsibility by enterprises can reduce their risk level, and compared to state-owned enterprises, non-state-owned enterprises taking social responsibility has a greater impact on reducing enterprise risk. Further dividing corporate social responsibility into internal corporate social responsibility and external corporate social responsibility, it was found that taking on internal corporate social responsibility has a greater impact on reducing corporate risk.

关 键 词：企业风险 企业社会责任 所有权性质 

分 类 号：F27[经济管理—企业管理]