农业企业中国式社会责任履责与财务绩效的实证研究——基于绿色创新的中介作用  

How Does CSR Enhance the Financial Performance of Agricultural Enterprises in China?—The Mediating Role of Green Innovation

作　　者：敬志红 丁思懿 

机构地区：[1]湖南农业大学商学院,湖南 长沙

出　　处：《可持续发展》2023年第3期1049-1060,共12页Sustainable Development

摘　　要：本研究从自然资源基础观下的“资源–能力–竞争优势”框架出发,研究了企业社会责任与农业企业绩效之间的联系以及绿色创新的中介作用。通过问卷调查的方式收集了297位中国农业企业主/经理的数据并采用最小二乘法结构方程模型进行了实证检验。研究表明我国农业企业进行中国式社会责任履责能够帮助企业提升财务绩效,绿色创新在我国农业企业进行中国式社会责任履责与财务绩效的影响关系中起到部分中介的作用。研究结果完善了我国农业企业社会责任相关界定,为我国农业企业进行中国式社会责任履责以进而提升财务绩效提供了理论依据。This study investigates the link between corporate social responsibility (CSR) and the performance of agriculture enterprises and the mediating role of green innovation from a “Resource- Capability-Competitive advantage” framework within Natural Resource-Based View, perspective. Empirical research was carried out, and data were gathered using a questionnaire from 297 owners/ managers of agriculture enterprises in China. Smart-Partial Least Squares structural equation modelling was employed. The results showed that CSR significantly influences the performance of agriculture enterprises, and this relationship is partially mediated by green innovation. The research results have improved the definition of social responsibility of my country’s agricultural enterprises, and provided a Chinese-style society for my country’s agricultural enterprises.

关 键 词：农业企业社会责任 绿色创新 财务绩效 自然资源基础观(NRBV) “资源–能力–竞争优势”框架 

分 类 号：F27[经济管理—企业管理]