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利用新制度主义理论、注意力基础观和企业社会责任相关理论,研究了外部制度因素对企业履行社会责任的影响,采用有中介的调节效应模型探讨了高层管理者的注意力和价值观在其中的作用机制,并利用来自161家上市公司的问卷调查数据和企业文本分析结果进行实证分析,从外部制度合法性的视角提出了企业承担社会责任的驱动机制,并从企业高管者注意力和价值观的视角揭示了企业社会责任行为形成的具体路径。结果显示:制度压力能够直接对企业社会责任行为产生显著的正向影响,但是制度压力的3个维度对企业社会责任的影响存在显著差异;制度压力通过企业高层管理者对社会责任的注意力这一中介变量正向影响企业的社会责任行为,在此过程中高层管理者的价值观对制度压力与高层管理者注意力的关系具有调节作用。
Using the theory of neo-institutionalism, the basic concept of attention and the related theories of corporate social responsibility, this paper studies the influence of external institutional factors on the corporate social responsibility performance, and probes into the effects of senior managers’ attention and values And using the empirical analysis of the questionnaire data and enterprise text analysis results from 161 listed companies to put forward the driving mechanism of corporate social responsibility from the perspective of the legitimacy of the external system and from the corporate executives attention and values From the perspective of corporate social responsibility revealed the formation of a specific path. The results show that institutional pressure can directly exert a significant positive impact on corporate social responsibility behavior, but the three dimensions of institutional pressure have significant differences on corporate social responsibility; institutional pressure through corporate executives’ attention to social responsibility An intermediary variable positively affects corporate social responsibility behavior. In this process, the values of top management have a regulatory effect on the relationship between institutional pressure and the top managers’ attention.