政治关联与企业社会责任——基于社会责任维度

Political Connection and Corporate Social Responsibility——From the perspective of Social responsibility dimension

利用2009—2016年我国民营上市公司数据,实证检验政治关联与企业社会责任承担水平之间的关系,并基于企业社会责任维度,验证政治关联对不同维度社会责任承担的影响。结果发现,政治关联与民营企业社会责任整体承担水平显著负相关;政治关联抑制了民营企业对债权人和员工责任的承担水平,促进了其对政府和公众责任的承担水平。文章丰富了政治关联经济后果以及企业社会责任研究内容,对于加强政府监管、提升民营企业社会责任承担水平具有借鉴意义。

Using the data of China’s private listed companies from 2009 to 2016,the relationship between political connections and corporate social responsibility commitment levels empirically test and verify the impuct of political connections on CSR based on the social resposibility dimensions.The results show that the political connection is significantly negatively correlated with the overall commitment level of private corporate social responsibility;political associations inhibit the private enterprise’s commitment to creditor and employee responsibility and promote its commitment to the government and public responsibility.The research results have references for strengthening the government supervision and improving the level of social responsibility of private enterprises.