组织成本与公司规模对企业社会责任投入偏重的差异化研究

A Differentiation Study of the Impact of Corporate Size and Organizational Cost on the Investment Emphasis on Different Corporate Social Responsibilities

报告了在利益相关者视角下借助组织成本理论,探讨公司规模对企业社会责任中各利益相关者的直接影响,并在引入社会期望作为中介变量后,分析公司规模对利益相关者投入偏重的差异。结合2014年度中国制造业374家上市公司的企业社会责任年度报告数据,构建结构方程模型,运用SmartPLS软件进行实证分析。研究结果表明,公司规模对于除员工外的其他利益相关者维度存在显著的正向影响;在社会期望的中介作用下,公司规模对环境问题及社区问题同样存在显著的正向影响,并且社会期望在其影响过程中起到完全中介作用。研究结果有助于企业在现实履行社会责任的过程中结合自身规模制定合理方案;也有利于政府在制定社会责任相关政策时,将企业规模作为一项主要参考依据。

From the perspective of stakeholders with the help of organizational cost theory,this paper discusses the direct impact of company size on stakeholders of the corporate social responsibility Introducing social expectation as an intermediate variable,this paper analyzes the impact of different company sized on the amount of input in different stakeholders Referring to the corporate social responsibility report data of384listed company in China’s manufacturing industry,this paper Using SmartPLS software to constructs a structural equation model to make an empirical analysis The research indicates that company size has a significant positive impact on the company’s stakeholders except the employees;Under the mediating effect of social expectation,company size also has a positive impact on the environmental problem and the community problems,and social expectation plays a full role as a intermediary The results of this paper will help enterprises to formulate reasonable schemes in the process of fulfilling their social responsibilities in line with their own size;and conducive to the Government in the development of social responsibility related policies,the scale of the enterprise will be considered an important reference