CEO特征对企业社会责任履行的实证研究
How CEO Characteristics influence on firms’ Corporate Social Responsibility
Abstract
随着全球化进程的日益深化,企业是否履行社会责任已成为世界各国关注的焦点问题。我国上市公司已将积极履行企业社会责任作为企业长期发展的战略方针。CEO在企业中扮演着至关重要的角色,对企业未来发展战略的制定和实施产生显著的影响。 本文以高层梯队理论、代理理论、经理人自主理论、合法性理论和利益相关者理论等为支撑,在梳理现有研究文献的基础上,对我国企业社会责任履行的制度背景和现状进行整体描述。我们采用2009-2014年间沪深两市披露社会责任报告的上市公司为研究样本,运用多元回归分析方法,研究CEO的特征对企业履行社会责任的影响。实证结果显示CEO的年龄、教育背景和持股比例对企业社会责任的履行水平呈显... With the development of globalization, corporate social responsibility (CSR) engagement has become a heated topic around the world. Chinese listed firms have made the same long-term strategy that try their best to improve corporate social responsibility engagement. In essential, CEOs play a vital role in the company that he/she has a significant impact on developing and implementing corporate stra...