摘要
以沪深A股市场非金融类上市公司为研究样本,运用专家访谈法、回归分析法和内容分析法,研究企业社会责任同群效应对绿色技术创新投资形成的溢出效应。研究结果表明,企业社会责任同群效应对绿色技术创新投资的溢出效应呈“U”型特征;动态能力强化了企业社会责任同群效应对绿色技术创新投资的溢出效应,冗余资源和组织惯性缓解了企业社会责任同群效应对绿色技术创新投资的溢出效应。放松企业决策的独立性假设,将同群效应纳入企业社会责任和绿色技术创新研究框架,实现企业社会责任和绿色技术创新的资源合理配置。
Using non-financial listed companies in the A-share markets as research samples,this study uses expert interviews,regr-ession analysis,and content analysis to analyze the spillover effect of corporate social responsibility(CSR)peer effect on green technology innovation investment.The results indicate that the peer effect of CSR has a"U-shaped"spillover effect on green technology innovation investment.The dynamic capability strengthens the spillover effect of CSR peer effect on green technology innovation investment,while redundant resources and organizational inertia alleviate the spillover effect of CSR peer effect on green technology innovation investment.Relax the assumption of independence in corporate decision-making,incorporate the peer effect into the framework of CSR and green te-chnology innovation,and achieve the rational allocation of resources for CSR and green technology innovation investment.
作者
陈欣
宋永和
CHEN Xin;SONG Yong-he(Accounting School,Harbin University of Commerce,Harbin Heilongjiang 150028,China)
出处
《技术经济与管理研究》
北大核心
2024年第6期104-110,共7页
Journal of Technical Economics & Management
基金
黑龙江省哲学社会科学研究规划项目(23XZT039)。
关键词
企业社会责任
同群效应
绿色技术创新投资
动态能力
冗余资源
Corporate social responsibility
Peer effect
Green technology innovation investment
Dynamic capability
Redundant resources
