摘要
以2015—2020年上市公司作为研究对象,研究公司高管背景特征、企业社会责任与公司风险承担水平的关系,并探讨企业社会责任的中介作用。通过建立多元回归模型实证发现,公司高管的政治背景、海外背景及教育背景与企业社会责任显著正相关;企业社会责任与公司风险承担水平正相关且存在中介效应。企业应综合考量高管的背景特征,从而制定不同的激励机制,促使企业社会责任的履行,进而提高公司风险的承担水平,带动企业健康可持续发展。
Taking the listed companies in China from 2015 to 2020 as the research object,based on the theory of high-level echelons and stakeholder theory,this paper studies the relationship between the background characteristics of corporate executives,corporate social responsibility and corporate risk-taking level,and discusses the intermediary role of corporate social responsibility.By establishing a multiple regression model,it is found that the political,overseas and educational background of corporate executives are significantly positively correlated with corporate social responsibility.Corporate social responsibility is positively correlated with corporate risk-taking level and has mediating effect.Enterprises should comprehensively consider the background characteristics of executives and formulate different incentive mechanisms to promote the fulfillment of corporate social responsibility,thereby improving the level of corporate risk-taking and promoting the healthy and sustainable development of enterprises.
作者
庞凯童
PANG Kai-tong(School of Management,Shanghai University of Engineering Science,Shanghai 201620,China)
出处
《经济研究导刊》
2022年第11期134-136,共3页
Economic Research Guide
关键词
高管背景
企业社会责任
公司风险
background characteristics of TMT
corporate social responsibility
corporate risk
