要素耦合视角下煤炭企业社会责任履行路径研究

Research on CSR fulfillment path of coal enterprises from the perspective of factor coupling

以21家上市煤炭企业为案例样本,运用模糊集定性比较分析(fsQCA)方法,探讨煤炭企业4方面影响因素(企业规模、企业风险、内部控制和财务绩效)的组态效应对企业社会责任的影响。研究表明:①企业风险与内部控制相伴随,企业需不断完善企业内部控制系统,提高企业内部控制质量,为煤炭企业履行社会责任营造良好的企业氛围。②大规模企业和财务优势明显的企业具有更高的社会责任实践水平。政府应该加强对中小企业及运营绩效非高企业的政策优惠及支持。

This paper takes 21 listed coal enterprises as case samples and uses qualitative comparative analysis of fuzzy sets(fsQCA)method to explore the influence of configuration effect of four influencing factors(enterprise size, enterprise risk, internal control and financial performance) on corporate social responsibility of coal enterprises. The research shows that:(1) Enterprise risk is accompanied by internal control, enterprises need to constantly improve the internal control system, improve the quality of internal control, and create a good enterprise atmosphere for coal enterprises to fulfill social responsibility.(2) Large-scale enterprises and enterprises with obvious financial advantages have higher social responsibility practice level. The government should strengthen policy preferences and support for small and medium-sized enterprises and enterprises with low operational performance.