党组织嵌入与企业社会责任
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摘要
本文利用手工收集的党组织嵌入数据,考察了党组织嵌入对企业社会责任的影响及其机制。研究发现:党组织嵌入显著地提高企业社会责任水平;当党组织嵌入董事会和监事会时,党组织嵌入对企业社会责任的提升作用显著,但当党组织嵌入管理层时,党组织嵌入对企业社会责任的提升作用不显著;市场化程度和内部控制质量正向调节党组织嵌入对企业社会责任的提升作用,即当市场化程度和内部控制质量越高时,党组织嵌入对企业社会责任的提升作用越显著。拓展性检验与分析后发现,党组织嵌入显著地提高国有企业社会责任水平,但党组织嵌入未能显著地提高民营企业社会责任水平。研究结论为完善党组织嵌入机制与深化企业社会责任动因认知提供了重要的启示。
This paper examines the impact of Party organization embedding on corporate social responsibility and its mechanism by using the data collected by hand. The results of the study are as follows:(1)The Party organization embedding significantly improves the corporate social responsibility;(2)When the Party organization is embedded in the board of directors and the board of supervisors, the Party organization embedding has a significant role in promoting the corporate social responsibility. When the Party organization is embedded in the management, the role of the Party organization embedding in promoting the corporate social responsibility is not significant;(3)The higher the degree of marketization and the quality of internal control, the more prominent the role of the party organization embedding in promoting the corporate social responsibility. After extensive testing and analysis, it finds that the Party organization embedding significantly promotes the social responsibility of state-owned enterprises, but it fails to significantly promote the social responsibility of private enterprises. The conclusion of the study provides important enlightenment for perfecting the embedded mechanism of the Party organization and deepening the recognition of the corporate social responsibility motivation.
This paper examines the impact of Party organization embedding on corporate social responsibility and its mechanism by using the data collected by hand. The results of the study are as follows:(1)The Party organization embedding significantly improves the corporate social responsibility;(2)When the Party organization is embedded in the board of directors and the board of supervisors, the Party organization embedding has a significant role in promoting the corporate social responsibility. When the Party organization is embedded in the management, the role of the Party organization embedding in promoting the corporate social responsibility is not significant;(3)The higher the degree of marketization and the quality of internal control, the more prominent the role of the party organization embedding in promoting the corporate social responsibility. After extensive testing and analysis, it finds that the Party organization embedding significantly promotes the social responsibility of state-owned enterprises, but it fails to significantly promote the social responsibility of private enterprises. The conclusion of the study provides important enlightenment for perfecting the embedded mechanism of the Party organization and deepening the recognition of the corporate social responsibility motivation.
引文
[1] Chang E. C., Wong S. M. L. Political Control and Performance in China’s Listed Firms[J]. Journal of Comparative Economics, 2004, 32(4):617-636.
[2] 马连福,王元芳,沈小秀.中国国有企业党组织治理效应研究——基于“内部人控制”的视角[J]. 中国工业经济,2012,(8):82-95.
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[4] 黄文锋,张建琦,黄亮.国有企业董事会党组织治理、董事会非正式等级与公司绩效[J]. 经济管理,2017,39(3):6-20.
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[12] Price J. M., Sun W. Doing Good and Doing Bad: The Impact of Corporate Social Responsibility and Irresponsibility on Firm Performance[J]. Journal of Business Research, 2017, 80(C):82-97.
[13] Allen A., Eilert M., Peloza J. How Deviations from Performance Norms Impact Charitable Donations[J]. Journal of Marketing Research, 2017, 55(2):277-290.
[14] Barako D. G., Hancock P., Izan H. Y. Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies[J]. Corporate Governance: An International Review, 2006, 14(2):107-125.
[15] 王海妹,吕晓静,林晚发.外资参股和高管、机构持股对企业社会责任的影响——基于中国A股上市公司的实证研究[J]. 会计研究,2014,(8):81-87.
[16] Hong B., Li Z., Minor D. Corporate Governance and Executive Compensation for Corporate Social Responsibility[J]. Journal of Business Ethics, 2016, 136(1):199-213.
[17] Hu K. H., Lin S. J., Hsu M. F. A Fusion Approach for Exploring the Key Factors of Corporate Governance on Corporate Social Responsibility Performance[J]. Sustainability, 2018, 10(5):1582.
[18] 辛杰,吴创.企业家文化价值观对企业社会责任的影响机制研究[J]. 中南财经政法大学学报,2015,(1):205-115.
[19] Kang K. H., Lee S., Yoo C. The Effect of National Culture on Corporate Social Responsibility in the Hospitality Industry[J]. International Journal of Contemporary Hospitality Management, 2016, 28(8):1728-1758.
[20] Li H., Meng L., Wang Q., et al. Political Connections, Financing and Firm Performance: Evidence from Chinese Private Firms[J]. Journal of Development Economics, 2008, 87(2):283-299.
[21] 马连福,王元芳,沈小秀.国有企业党组织治理、冗余雇员与高管薪酬契约[J]. 管理世界,2013,(5):100-115.
[22] 周婷婷.国企高管腐败、风险信息与责任承担——基于党组织甄别免责动机的视角[J]. 财贸研究,2016,(6):122-130.
[23] 陈红,胡耀丹,纳超洪.党组织参与公司治理、管理者权力与薪酬差距[J]. 山西财经大学学报,2018,(2):84-97.
[24] 董志强,魏下海.党组织在民营企业中的积极作用——以职工权益保护为例的经验研究[J]. 经济学动态,2018,(1):14-26.
[25] Rashid A. Managerial Ownership and Agency Cost: Evidence from Bangladesh[J]. Journal of Business Ethics, 2016, 137(3):609-621.
[26] Hemingway C. A., Maclagan P. W. Managers’ Personal Values as Drivers of Corporate Social Responsibility[J]. Journal of Business Ethics, 2004, 50(1):33-44.
[27] 樊纲,王小鲁,马光荣.中国市场化进程对经济增长的贡献[J]. 经济研究,2011,(9):4-16.
[28] 崔秀梅,刘静.市场化进程、最终控制人性质与企业社会责任——来自中国沪市上市公司的经验证据[J]. 软科学,2009,23(1):30-38.
[29] Tang X., Business S. O., University S. Y. Internal Control, Institutional Environment and Disclosure Quality of Corporate Social Responsibility[J]. Journal of Accounting & Economics, 2016, 30(2):85-104.
[30] 杨玉凤,王火欣,曹琼.内部控制信息披露质量与代理成本相关性研究——基于沪市2007年上市公司的经验数据[J]. 审计研究,2010,(1):82-88.
[31] 权小锋,吴世农,尹洪英.企业社会责任与股价崩盘风险:“价值利器”或“自利工具”?[J]. 经济研究,2015,(11):49-64.
[2] 马连福,王元芳,沈小秀.中国国有企业党组织治理效应研究——基于“内部人控制”的视角[J]. 中国工业经济,2012,(8):82-95.
[3] 陈仕华,卢昌崇.国有企业党组织的治理参与能够有效抑制并购中的“国有资产流失”吗?[J]. 管理世界,2014,(5):106-120.
[4] 黄文锋,张建琦,黄亮.国有企业董事会党组织治理、董事会非正式等级与公司绩效[J]. 经济管理,2017,39(3):6-20.
[5] Scott W. R. Institutions and Organizations[M]. New York: Sage Publications, 2001. 69-89.
[6] Gardberg N. A., Fombrun C. J. Corporate Citizenship: Creating Intangible Assets across Institutional Environments[J]. Academy of Management Review, 2006, 31(2):329-346.
[7] Campbell J. L. Why Would Corporations Behave in Socially Responsible Ways? An Institutional Theory of Corporate Social Responsibility[J]. Academy of Management Review, 2007, 32(3):946-967.
[8] 贾兴平,刘益.外部环境、内部资源与企业社会责任[J]. 南开管理评论,2014,17(6):13-18.
[9] 唐跃军,左晶晶,李汇东.制度环境变迁对公司慈善行为的影响机制研究[J]. 经济研究,2014,(2):61-73.
[10] Zhang J., Marquis C., Qiao K. Do Political Connections Buffer Firms from or Bind Firms to the Government? A Study of Corporate Charitable Donations of Chinese Firms[J]. Organization Science, 2016, 27(5):1307-1324.
[11] Platonova E., Asutay M., Dixon R., et al. The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector[J]. Journal of Business Ethics, 2018, 151(2): 1-21.
[12] Price J. M., Sun W. Doing Good and Doing Bad: The Impact of Corporate Social Responsibility and Irresponsibility on Firm Performance[J]. Journal of Business Research, 2017, 80(C):82-97.
[13] Allen A., Eilert M., Peloza J. How Deviations from Performance Norms Impact Charitable Donations[J]. Journal of Marketing Research, 2017, 55(2):277-290.
[14] Barako D. G., Hancock P., Izan H. Y. Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies[J]. Corporate Governance: An International Review, 2006, 14(2):107-125.
[15] 王海妹,吕晓静,林晚发.外资参股和高管、机构持股对企业社会责任的影响——基于中国A股上市公司的实证研究[J]. 会计研究,2014,(8):81-87.
[16] Hong B., Li Z., Minor D. Corporate Governance and Executive Compensation for Corporate Social Responsibility[J]. Journal of Business Ethics, 2016, 136(1):199-213.
[17] Hu K. H., Lin S. J., Hsu M. F. A Fusion Approach for Exploring the Key Factors of Corporate Governance on Corporate Social Responsibility Performance[J]. Sustainability, 2018, 10(5):1582.
[18] 辛杰,吴创.企业家文化价值观对企业社会责任的影响机制研究[J]. 中南财经政法大学学报,2015,(1):205-115.
[19] Kang K. H., Lee S., Yoo C. The Effect of National Culture on Corporate Social Responsibility in the Hospitality Industry[J]. International Journal of Contemporary Hospitality Management, 2016, 28(8):1728-1758.
[20] Li H., Meng L., Wang Q., et al. Political Connections, Financing and Firm Performance: Evidence from Chinese Private Firms[J]. Journal of Development Economics, 2008, 87(2):283-299.
[21] 马连福,王元芳,沈小秀.国有企业党组织治理、冗余雇员与高管薪酬契约[J]. 管理世界,2013,(5):100-115.
[22] 周婷婷.国企高管腐败、风险信息与责任承担——基于党组织甄别免责动机的视角[J]. 财贸研究,2016,(6):122-130.
[23] 陈红,胡耀丹,纳超洪.党组织参与公司治理、管理者权力与薪酬差距[J]. 山西财经大学学报,2018,(2):84-97.
[24] 董志强,魏下海.党组织在民营企业中的积极作用——以职工权益保护为例的经验研究[J]. 经济学动态,2018,(1):14-26.
[25] Rashid A. Managerial Ownership and Agency Cost: Evidence from Bangladesh[J]. Journal of Business Ethics, 2016, 137(3):609-621.
[26] Hemingway C. A., Maclagan P. W. Managers’ Personal Values as Drivers of Corporate Social Responsibility[J]. Journal of Business Ethics, 2004, 50(1):33-44.
[27] 樊纲,王小鲁,马光荣.中国市场化进程对经济增长的贡献[J]. 经济研究,2011,(9):4-16.
[28] 崔秀梅,刘静.市场化进程、最终控制人性质与企业社会责任——来自中国沪市上市公司的经验证据[J]. 软科学,2009,23(1):30-38.
[29] Tang X., Business S. O., University S. Y. Internal Control, Institutional Environment and Disclosure Quality of Corporate Social Responsibility[J]. Journal of Accounting & Economics, 2016, 30(2):85-104.
[30] 杨玉凤,王火欣,曹琼.内部控制信息披露质量与代理成本相关性研究——基于沪市2007年上市公司的经验数据[J]. 审计研究,2010,(1):82-88.
[31] 权小锋,吴世农,尹洪英.企业社会责任与股价崩盘风险:“价值利器”或“自利工具”?[J]. 经济研究,2015,(11):49-64.
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