产权性质、高管性别与企业社会责任履行

Property Rights, Gender of Executives and Fulfillment of Corporate Social Responsibility

论文实证检验了产权性质、高管性别对企业社会责任履行的影响。研究结果表明,产权性质与企业社会责任履行显著正相关,即国有企业的社会责任履行显著高于非国有企业;女性高管与企业社会责任履行显著负相关,即公司中女性担任高管的话,上市公司的社会责任履行反而越差。本文进一步发现,在市场化高地区,相对男性高管来说,女性高管更能降低企业社会责任履行这一结论体现的更为明显。本文的研究结论丰富了企业社会责任相关领域的研究,并且拓宽了女性高管在公司决策中的经济后果研究。

This paper empirically tests the impact of property rights and executive gender on corporate social responsibility performance.The results show that property rights is positively related to corporate social responsibility,namely,the fulfillment of corporate social responsibility of state-owned enterprises is significantly higher than that of non-state-owned enterprises.The social responsibility of listed companies is worse if women are senior executives in the company.This paper further finds that female executives are more effective than male executives in reducing the social responsibility performance in the highly market-oriented areas.The results can enrich the research on corporate social responsibility,and broad the economic consequences of female executives in corporate decision-making.