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公司治理对企业社会责任的影响已经在早期文献中被广泛探讨,近期文献中又出现了一些不同行业中公司治理对企业社会责任影响的实证研究。然而,高污染、高能耗的有色金属行业公司治理对企业社会责任的影响还没有人涉及。本文使用3个回归模型试图找出有色金属行业公司内、外部治理对企业社会责任的影响。结果表明除高管薪酬外,大部分公司内部治理变量对企业社会责任都有消极影响,并且所有公司外部治理变量对企业社会责任都有积极影响。最后,本文根据研究结果提出了一些建议。
The impact of corporate governance on corporate social responsibility has been extensively explored in earlier literature. Recently, there have been some empirical studies on the impact of corporate governance on corporate social responsibility in different industries. However, the impact of corporate governance on high-pollution and high-energy non-ferrous metals industries on corporate social responsibility has not been covered yet. This paper uses three regression models to try to find out the impact of internal and external governance on corporate social responsibility in the non-ferrous metals industry. The results show that, except for executive compensation, most of the corporate governance variables have a negative impact on corporate social responsibility, and all corporate external governance variables have a positive impact on corporate social responsibility. Finally, this paper puts forward some suggestions based on the research results.