公司特征与企业社会责任:基于安徽省上市公司数据

Corporate Characteristics and Social Responsibility:Based On the Empirical Data of Listed Companies in Anhui Province

依托利益相关者理论,以安徽省73家上市公司2010-2014年的财务数据为样本,采用实证研究方法,来分析安徽省上市公司的企业社会责任与公司特征之间的关系。研究结果发现公司股权结构,高管持股比例,机构持股比例与企业承担社会责任之间存在相关关系。

Based on the stake holder theory,with 2010-2014 years of financial data of 73 listed companies in Anhui as the sample,this article used the empirical research method to analyze the relationship between corporate social responsibility and the characteristics. The study found that the company＇s ownership structure,managerial ownership,institutional ownership and corporate social responsibility are correlated.