企业社会责任履行的影响因素——基于股权性质的视角

Abstract

国有企业和民营企业在社会责任履行方面的表现很容易引起人们的困惑。鉴于此，本文以中国社会科学院发布的2011年中国企业社会责任发展指数为研究样本，系统地考察了股权性质、治理环境、行业特征和经营规模等因素(尤其是股权性质)对企业社会责任履行程度的影响。我们的主要发现是，中央国企的社会责任履行程度要明显地高于民营企业(但这种效果主要是由中央国企的经营规模较大所致)，而民营企业的社会责任履行程度又明显地高于地方国企；民营企业的社会责任履行更具有“战略慈善”的视角，其对经济动机的考虑更加明显：如果民营企业所处行业的竟争越不激烈，或者是民营企业处于产品与消费者直接接触的行业，此时，其社会责任的履行程度就越高，但是在中央国企和地方国企中，我们并未发现这些现象。本文的研究发现可以使我们更好地认清国有企业和民营企业，以及中央国企和地方国企在社会责任履行方面存在的显著差异。

Abstract, Prior empirical evidence on the social responsibility performance of state and non-state firms is ambiguous. Based on a sample of firms，for which the Chinese ncadcmy of Social Scicncc constructed and released the corporate social responsibility index in 2011, this study systematically investigates the impacts of ownership type, governance environments, industry characteristics, and firm size on the performance of corporate social responsibility. We find that state firms controlled by the central government perform better social responsibility than non-state firms, but the better performance is mostly driven by firm size. In addition, we find that non-state firms perform better social responsibility than state firms controlled by the local government. The reason is that non-state firms strategically undertake philanthropy and arc economically motivated to perform social responsibility. Moreover, we find that among non-state firms, those that are in less competitive industries or directly sell their products to consumers perform better social responsibility.Nevertheless, these results do not hold in state firms. Our findings help to clarify the differences in corporate social responsibility performance of state versus non-state firms and of state firms controlled by central government versus by local government.