旅游企业社会责任履行与系统风险应对——基于经济水平的调节作用

新冠疫情对旅游业造成了系统性的负面影响,但是不同企业应对风险的能力存在显著差异。企业应对风险的能力是评估股东价值的关键因素之一,本文分析了企业履行社会责任与应对系统风险之间的关系,以及经济水平对于二者关系的调节作用。基于利益相关者理论构建了理论模型,并选取旅游上市企业作为研究对象进行实证分析。结果发现:企业社会责任的履行能有效降低系统风险,企业的社会责任履行程度越高,对企业系统风险的降低作用就越明显;经济水平负向调节社会责任对企业系统风险的影响效应。因此,为促使企业在发展中能积极应对系统风险,从股东、员工、供应商等利益相关者层面提出了有效的建议措施。

The novel coronavirus pneumonia has a systematic negative impact on tourism industry,but there are significant differences in the ability of different enterprises to deal with risks.The ability of enterprises to deal with risks is one of the key factors to evaluate the value of shareholders.This paper analyzes the relationship between corporate social responsibility and systemic risk,and the moderating effect of economic level on the relationship between the two.Based on the stakeholder theory,this paper constructs a theoretical model and selects tourism listed companies as the research object for empirical analysis.The empirical results show that:the fulfillment of corporate social responsibility can effectively reduce systemic risk,and the higher the degree of corporate social responsibility fulfillment,the more obvious the reduction of corporate systemic risk;and economic level negatively moderates the impact of social responsibility on systemic risk.On the basis of researching results,in order to enable companies to effectively reduce the systemic risks they face in the process of development,effective implementation measures are put forward from the perspective of stakeholders,including shareholders,employees,suppliers and so on.