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责任战略对社会责任绩效的影响研究

Study on Influence of Responsibility Strategy to Social Responsibility Performance
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摘要 以中证100指数企业为样本,采用方差分析的方法考察了企业责任战略对社会责任绩效的影响。研究发现,随着责任战略积极主动性的提高,企业的社会责任绩效稳步提升;企业实际控制人的性质、行业敏感性、上市地点、股票板块、企业规模、企业安全性对企业的社会责任绩效具有显著影响;无论企业总部所在地、股票类型、成立时间、上市时间、企业盈利性、企业成长性、高管持股比例、机构持股比例和第一大股东持股比例是否相同,相关企业的社会责任绩效不具有显著差异。 Taking the CSI 100 index enterprises as samples and based on the method of variance analysis,the influence of responsibility strategy to the social responsibility performance is investigated.Conclusions are reached as follows:with the improvement of responsibility strategic initiative,the corporate social responsibility performance increases as well.The nature of the enterprise actual controllers,industrial sensitivity,listed place,stock plate,enterprise scale and enterprise risk all have remarkable influences on the social responsibility performance.On the contrary,the enterprise headquarters,types of stocks,established time,marketing time,enterprise profitability,business growth,executive ownership,institutional ownership and the largest shareholder ownership all do not have obvious significance on the social responsibility performance.
作者 许英杰 石颖
出处 《福建行政学院学报》 2016年第1期81-92,共12页 Journal of Fujian Administration Institute
基金 国家自然科学基金面上项目[71472186(2014)] 国家社会科学基金重大招标项目[15ZDA026(2015)]
关键词 责任战略 企业社会责任 上市公司 responsibility strategy corporate social responsibility listed company
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参考文献21

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