企业出口学习效应的社会责任悖论

CSR Paradox of Chinese Enterprises' Learning-by-exporting

本文将出口学习效应拓展至社会责任领域,研究企业出口对其履行社会责任的学习效应。利用中国工业企业的微观数据进行了基准检验和稳健性检验,结果发现企业出口对社会责任的学习效应显著为负,企业出口反而恶化了企业履行的社会责任。但是从社会责任各维度的基准检验和稳健性来看,出口对员工责任和政府责任的影响显著为正,对股东责任和环境责任显著为负,对债权人责任、消费者责任和供应商责任的影响不显著,这反映了企业出口的学习效应对企业社会责任的各维度的影响是不同的,不应一概而论。

By expanding learning-by-exporting theory to the field of social responsibility,this paper studies impact of Chinese enterprises＇ learning-by-exporting on their CSR. Conducting a benchmark test and robustness test by using the data of China industrial enterprises,we find that the effect of learning-by-exporting is significantly negative and enterprises＇ export has worsened their social responsibility. But when we run the benchmark test and robustness test from each dimension of CSR,the results show that enterprises＇ export behavior have a positive impact on employees＇ responsibility and government responsibility,and have a significantly negative impact on shareholders＇ responsibility and environmental responsibility,and have no significant impact on creditors＇ responsibility,consumers＇ responsibility and suppliers＇ responsibility,which reflects enterprises＇ export behavior have different impact on CSR＇s different dimension although the overall learningby-exporting effect is negative.