摘要
履行社会责任是工程企业经营管理和综合治理的重要组成部分。以2010—2019年沪深两地A股上市工程企业为样本,对该类企业的社会责任履行对经营风险水平的影响展开实证研究。结果表明:(1)工程企业的内外部社会责任履行在整体上均与其经营风险水平存在U型关系;(2)经济政策不确定性对于社会责任与经营风险水平之间的关系具有正向调节作用;(3)拓展分析显示,与国有控股工程企业相比,民营工程企业的社会责任履行与其经营风险水平的U型影响关系更为显著。上述研究发现,对于工程企业通过履行社会责任来控制经营风险水平,从而实现转型升级和高质量发展具有重要借鉴意义。
Fulfilling social responsibility is an important part of management and integrated management of engineering enterprises. This research takes engineering enterprises listed in Shanghai and Shenzhen A-shares from 2010 to 2019 as samples to empirically study the impact of CSR fulfillment on operating risk level of such enterprises. The results show that:(1) there is a U-shaped relationship between the internal and external CSR fulfillment of engineering enterprises and their operational risk level on the whole;(2) Economic policy uncertainty has a positive moderating effect on the relationship between social responsibility and operating risk level;(3) The extended analysis shows that compared with state-owned engineering enterprises, private engineering enterprises have a more significant U-shaped influence on the performance of social responsibility and their operating risk level. The above research findings have important reference significance for engineering enterprises to control the level of operating risk by fulfilling social responsibility, so as to achieve transformation and upgrading and highquality development.
作者
舒欢
叶南客
邹维
SHU Huan;YE Nanke;ZOU Wei
出处
《社会科学》
CSSCI
北大核心
2022年第12期119-130,共12页
Journal of Social Sciences
基金
国家社会科学基金一般项目“中国大型工程企业在‘一带一路’沿线国家的社会责任与品牌形象协同创新机制研究”(项目编号:18BSH110)的阶段性成果。
关键词
工程企业
企业社会责任
经营风险
经济政策不确定性
企业治理
Engineering Enterprises
Corporate Social Responsibility
Operating Risk
Economic Policy Uncertainty
Enterprise Governance