管理层能力、企业文化与企业社会责任信息披露

Management Capability,Company Culture and Corporate Social Responsibility Information Disclosure

文章以2012-2017年沪深A股上市公司为研究样本,探讨了管理层能力和企业社会责任信息披露的相关性,实证结果发现,管理层能力对企业社会责任信息披露质量具有正向影响作用。进一步研究企业文化这种非正式制度对管理层能力与企业社会责任信息披露质量相关性的调节作用,研究表明董事长-总经理的异质性对管理层能力与企业社会责任信息披露质量相关性起到正向调节作用,董事长-总经理的权力距离对管理层能力与企业社会责任信息披露质量相关性起到负向调节作用,董事长和总经理的家乡认同感对管理层能力与企业社会责任信息披露质量相关性起到正向调节作用。

Taking the 2012-2017 Shanghai-Shenzhen A-share listed company as a research sample,this paper explores the correlation between management capability and corporate social responsibility information disclosure.The results show that management capability has positive impact on the quality of corporate social responsibility information disclosure.Further,this paper studies the moderating effect of the informal system of corporate culture on the correlation between management capability and the quality of corporate social responsibility information disclosure.The study found that the heterogeneity of chairman-general manager play a positive role in moderating the relationship between management capability and the quality of corporate social responsibility information disclosure.The power distance of chairman-general manager play a negative role in moderating the relationship between management capability and the quality of corporate social responsibility information disclosure.The hometown identity of chairman and general manager plays a positive role in moderating the relationship between management capability and the quality of corporate social responsibility information disclosure.