| 曾嘉.地理分布对企业社会责任的影响效应分析[J].井冈山大学社科版,2021,(4):77-84 |
| 地理分布对企业社会责任的影响效应分析 |
| The Effect of Geographical Distribution on Corporate Social Responsibility |
| 投稿时间：2021-02-18 |
| DOI：10.3969/j.issn.1674-8107.2021.04.011 |
| 中文关键词: 企业社会责任 地理分布 差异性 |
| 英文关键词: Corporate social responsibility Geographical distribution Differences |
| 基金项目: |
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| 中文摘要: |
| 基于地理分布视角，利用我国A股上市公司2011——2016年的社会责任数据，实证检验了地理分布对企业社会责任的影响效应及其作用机理，并进一步探讨了企业社会责任区域效应的经济后果。结果表明：（1）不同区域的企业社会责任水平存在显著差异；（2）区域内的同群效应、“领头羊”示范效应以及各区域的慈善水平、法律环境、市场化进程、教育水平和税收负担等社会经济因素均会影响企业社会责任的履行，从而使得区域内的企业社会责任呈现趋同的现象；（3）企业社会责任对企业业绩的影响存在区域平均效应，只有达到所在区域内企业的社会责任平均水平时，才可以提高企业业绩。 |
| 英文摘要: |
| This paper, based on the perspective of geographical distribution, using the social responsibility data of A-shared listed companies in China from 2011 to 2016, empirically examines the impact of geographical distribution on corporate social responsibility and its mechanism, and further explores the economic consequences of the regional effect of corporate social responsibility. The results show that:(1) there are significant differences in the level of corporate social responsibility in different regions; (2) the peer effect, demonstration effect of "leader", and the socio-economic factors, such as charity level, legal environment, process of marketization, educational level, tax burden, etc., in different regions will affect the performance of corporate social responsibility, thus making the corporate social responsibility present the phenomenon of convergence in different regions; (3) the impact of corporate social responsibility on corporate performance has regional average effect. Only when the average level of corporate social responsibility in the region is reached, can corporate performance be improved. |
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