煤炭企业高管团队特质、企业社会责任与企业绩效关系研究

Research on relationships among top management team characteristics,corporate social responsibility and corporate performance of coal enterprise

基于信号传递理论、高阶理论,以2013-2018年煤炭企业A股上市公司为样本,实证检验高管团队特质和企业社会责任对企业绩效的作用机理。研究发现,企业社会责任与企业绩效存在正相关关系,企业高管团队的持股比例和政府工作经历比例对企业社会责任与企业绩效的相关关系存在正向调节作用。企业履行社会责任有助于创造经济效益,同时也可以通过优化高管团队的特质以更好地履行社会责任,创造经济效益。

On the basis of signal transmission theory and higher order theory,the authors took A-share listed companies of coal companies from 2013 to 2018 as a sample,and empirically tested the mechanism of action of the top management team and corporate social responsibility on corporate performance.The results showed that there was a positive correlation between corporate social responsibility and corporate performance,the shareholding ratio of the top management team and the proportion of government work experience had a positive moderating effect on the correlation between corporate social responsibility and corporate performance,corporate social responsibility could help to create economic benefits,at the meanwhile,it could help to implement corporate social responsibility well and create economic benefits by optimizing the characteristics of the top management team.