制度压力、管理层特征与企业社会责任履行——以煤矿业上市公司为例

Regulatory Pressure, Management Characteristic and Fulfillment of Corporate Social Responsibility:Based on Enterprises of Coal Industry

煤矿业必须履行较大的社会责任,才能实现社会与经济的可持续发展。本文以我国煤矿业上市公司为研究对象,研究制度压力、管理层特征与煤矿企业履行社会责任的相关关系。结果表明:规制压力在实施较短的情况下对企业社会责任没有显著相关关系,同时也不能通过影响管理层年龄和管理层学历对企业社会责任产生积极作用;但是规制压力可以通过管理层薪酬正向促进企业社会责任。另外,在没有规制压力影响下,管理层年龄与管理层学历均显著正向影响企业社会责任,但管理层薪酬则与企业社会责任相关性不显著。

The coal industry must fulfill a greater social responsibility, in order to achieve sustainable development. Taking coal industry of 30 listed companies as the research object, this paper studies the correlation between regulatory pressure, management characteristic and corporate social responsibility. The results show that： the situation that regulatory pressure is executing for short time is no significant correlation to CSR, meanw-hile have no positive effect to CSR through influencing management age and education; however, regulatory pressure can promote CSR by influencing the executive compensation. In addition, in the absence of regulatory pressure, management age and education have significantly positive effect on CSR, but there is no significant impact between executive compensation and CSR.