袁志国,胡志勇.高管海外背景、经济政策不确定性对企业履行社会责任的影响[J].重庆文理学院学报,2020,39(3):92-103.
高管海外背景、经济政策不确定性对企业履行社会责任的影响
Background of Top Management Team,Uncertaintyof Economic Policy and Corporate Social Responsibility
  
DOI:
中文关键词:  企业社会责任  高管海外背景  经济政策不确定性  法制环境
英文关键词:corporate social responsibility  top management teams’ overseas background  uncertaintyof economic policy  legal environment
基金项目:基金项目
作者单位
袁志国 集美大学 财经学院 福建 厦门 361005 
胡志勇 集美大学 财经学院 福建 厦门 361005 
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中文摘要:
      随着上市公司和跨国公司对社会影响的扩大,企业履行社会责任成为我国经济转变发展方式、提升发展质量的核心推动力。以我国2012—2016年A股上市公司为研究对象,以企业社会责任缺失动因为起点,研究高管海外背景对企业履行社会责任的影响。研究结果表明,高管海外背景能够促进企业履行社会责任。进一步研究发现,高管海外背景对企业履行社会责任的促进作用在低经济政策不确定性水平和低法制环境水平下更加显著;而在高经济政策不确定性水平和高法制环境水平下,高管海外背景难以发挥促进作用。文章将丰富高管海外背景经济后果方面的研究,对企业如何构建高管团队和提升社会责任绩效具有一定的参考意义。
英文摘要:
      Taking China’s 2012—2016 A-shares listed company as the research object, an analysis was made on the impact of top management teams’ oversea background on the corporate social responsibility by considering the lack of corporate social responsibility. The results show that the oversea background of top management team can promote the corporate social responsibility. Further research finds that the promotion effect of top management teams’ oversea background on the corporate social responsibility is more pronounced in the low economic policy uncertainty level and low legal environment level; while in the high economic policy uncertainty level and high legal environment level, the top management teams’ oversea background is difficult to play a promoting role. The contribution of the article is to enrich the research on the economic consequence of top management teams’ overseas background, and it has certain references to build top the management team and improve social responsibility performance.
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