摘要
在科学发展观与构建和谐社会的要求下，企业社会责任成为越来越受关注的问题，而探究企业社会责任的影响因素对于促进企业履行社会责任具有一定的现实意义。从公司内部治理视角出发，以2009～2011年的595家A股上市公司为样本进行实证研究，分析公司内部治理因素对企业社会责任的影响。实证结果表明：董事会规模、独立董事比例以及高管薪酬水平与企业履行社会责任水平呈正相关关系；董事长与总经理两职合一与企业履行社会责任水平呈显著负相关关系。最后，在实证分析的基础上，提出相关的建议。
At the request of Scientific Outlook on Development and the construction of harmonious soci- ety, corporate social responsibility has become in- creasingly concerned about the problem, and has a cer- tain practical significance of exploring the influenc- ing factors of corporate social responsibility for promoting enterprises to fulfill their social respon- sibilities . This article from the corporate gover- nance perspective, with 2009-2011 years of 595 home A shares of listing Corporation as a sample for empirical research, analysis of the impact of corporate gover- nance factors on corporate social responsibility. The empirical results： board size, proportion of indepen- dent directors ,executive compensation and enterprise performance is positively related to social responsi- bility level; The chairman and general manager of the two level one is negatively related to social responsi- bility level. Finally, on the basis of empirical analy- sis, puts forward related suggestions.
出处
《特区经济》
2015年第4期55-59,共5页
Special Zone Economy
关键词
企业社会责任
公司治理
影响因素
Corporate Social Responsibility
Corpo-rate Governance
Influencing Factors
