摘要
本文以高层梯队理论为基础,以2011-2013年中国社科院企业社会责任研究中心发布的100强上市公司为研究样本。研究发现,高管团队的社会资本异质性、任期异质性以及教育专业异质性对企业社会责任有显著的正向影响,说明高管团队作为制定和执行企业社会责任战略的重要决策者,其异质性对企业社会责任绩效有显著正向影响;政府干预负向调节高层管理团队异质性与企业社会责任绩效之间的关系,即在政府干预程度高的制度环境中,企业会因为高管团队成员任期异质性而引起的认知冲突影响高管团队的企业社会责任决策制定,降低社会责任绩效;而在政府干预程度较低的地区,社会资本异质性、任期异质性高的团队能够关注更多其他利益相关者的权益以获得市场的肯定,企业社会责任履行程度也会更高。
On the basis of Upper Echelons theory, this paper examines the effects of top management team heterogeneity on corporate so- cial performance. The empirical results show that top management team social capital heterogeneity, term heterogeneity and education specialty heterogeneity have a significant positive impact on corporate social performance separately while age heterogeneity and educa- tional level heterogeneity have negative impact on social performance, but the statistics is not significant. This paper also shows that gov- ernment intervention negatively moderates the relationship between top management team heterogeneity and corporate social performance. That is, a low level government-intervention has a significant positive impact on the relationship between corporate social responsibility and top management team social capital heterogeneity and term heterogeneity.
出处
《管理评论》
CSSCI
北大核心
2017年第12期84-93,共10页
Management Review
基金
国家自然科学基金项目(71362001
71362002)
江西省社会科学规划项目(16YJ07)
关键词
TMT异质性
企业社会绩效
社会资本
政府干预
TMT heterogeneity, corporate social performance, social capital, government intervention