治理机制对企业社会责任能力成熟度影响的实证研究

Empirical Study on the Effect of Governance Mechanism to the Mature Level of Corporate Social Responsibility Ability

本文利用沪深300指数企业的经验数据,对内部治理机制、外部治理机制与企业社会责任能力成熟度的关系进行实证研究发现:从内部治理机制来看,国有控股企业社会责任能力成熟度好于非国有控股企业的社会责任能力成熟度,独立董事比例越高、监事会规模越大、前三名高管薪酬总额越高,企业社会责任能力成熟度越高;从外部治理机制来看,市场化水平越高,企业社会责任能力成熟度越高。因此,应进一步优化内外部治理结构,推进企业更好地履行企业社会责任,提高社会责任能力成熟度水平。

Based on the CSI 300 index companies of 2014, this paper conducts empirical research on the relationship between internal governance mechanism, external governance mechanism and the mature level of corporate social responsibility capability. The study finds that： from the point of internal governance mechanism, state-owned enterprises＇ CSR capability maturity is better than non-state-owned holding enterprise. And the higher the proportion of independent directors, the scale of the supervisors board, the top three executives＇ total pay, the higher the CSR capability maturity. From the point of external governance mechanism, the higher level of marketization, the higher the CSR capability maturity. Therefore, we should further optimize the internal and external governance structure, so as to better fulfill CSR and improve the level of CSR capability maturity.