摘要
企业社会责任的履行正受到越来越多的关注,文章选取2008—2012年核电及相关行业的上市公司为研究样本,从所有权性质和企业绩效的角度研究了大股东持股与企业社会责任之间关系的适用范围以及作用机制。通过实证分析,发现:大股东持股比例越高的企业更倾向于履行社会责任。但是这一现象在非国有企业中却并未得到验证;大股东持股是通过提高企业的业绩来加强企业社会责任的履行。
Currently, corporate social responsibility draws more and more attention. Therefore, we take the 2008--2012 listed companies in nuclear power and related industries as samples. From the nature of ownership and corporate performance point of view, we study the scope and mechanism about the relationship between the largest shareholder and corporate social responsibility. Through empirical analysis, we found that： the higher the largest shareholder owns, the more possibility corporate social responsibility will be fulfilled ; but in the non-state-owned enterprises, the higher the proportion of large shareholders own, corporate social responsibility ini- tiative will be even lower; The largest shareholder always enhances the implementation of corporate social responsibility by improving the performance of enterprises.
出处
《南华大学学报（社会科学版）》
2014年第6期40-45,共6页
Journal of University of South China(Social Science Edition)
基金
国家自然科学基金项目"产业创新链协同创新机理
演进与绩效提升研究"(编号:71373113)
湖南省社科基金项目"核电相关产业上市公司控制权私利及其治理研究"资助(编号:12JD64)
关键词
大股东持股
所有权性质
社会责任
企业绩效
核电类上市公司
largest shareholder
nature of ownership
social responsibility
enterprise performance
listed enterprise ofnuclear power
