道德合法性、区域同构与企业慈善捐赠行为研究——基于我国上市公司的实证

Moral Legitimacy,Community Isomorphism and Corporate Philanthropy:An Empirical Study Based on Chinese A-share Firms

采用我国上市公司数据,实证检验组织外部环境所产生的制度压力与企业慈善捐赠的关系,以及企业可见性与盈利能力对这种关系的影响。研究发现:企业所处区域的慈善捐赠水平正向影响企业的慈善捐赠水平;企业的可见性和盈利能力显著影响调节区域慈善捐赠和企业慈善捐赠水平之间的关系。这样的结论表明,企业所处区域的慈善捐赠活动会形成区域道德合法性标准和区域同构的制度压力,从而驱动企业从众于区域内的其他企业的慈善捐赠行为和捐赠水平;同时企业所处区域慈善捐赠与企业慈善捐赠水平的关系会随着企业可见性和盈利能力的提高而显著增强,因为公众对高可见性或高盈利能力的企业会有更高的道德合法性的期望和压力,企业为了获得这种道德合法性和缓解这种制度压力,会更愿意满足区域慈善捐赠所形成的道德合法性标准。

Based on Chinese A-share firms,this study examines the relationship between corporate philanthropy and institutional pressure deriving from organizational external environment,and this relationship may be moderated by firm＇s visibility and profitability. On one hand,our results support that firm＇s philanthropy is positively affected by level of philanthropy of same territory on which the focal firm is based,which will forms the moral legitimacy of this territory and generates the peer pressure. On the other hand,visibility and profitability of firms as moderators for a positive relationship between community philanthropy and corporate philanthropy will enhance the audience＇s expectation and pressure of moral legitimacy to firm philanthropic action; As a result,firms will behave more positively to fulfill the standard of moral legitimacy of this territory.