家族企业交接班意愿与企业社会责任

Succession Willingness and Corporate Social Responsibility of Family Business

在“共同富裕”背景下家族企业如何承担社会责任颇受关注。家族企业行为不仅取决于父辈企业主的交班意愿,还取决于子女继任者的接班意愿,但学界对两者的匹配与否及其对企业社会责任的影响缺乏探索。基于全国私营企业调查数据的实证研究结果表明,交接班意愿同时存在对家族企业员工社会责任和慈善社会责任具有正向影响,交接班意愿同时缺失对两类社会责任则具有负向影响,而交接班意愿分歧对两类社会责任无显著影响。拓展性研究显示,上述结论在环境社会责任的环境治理投入和环境创新产出分析中仍然成立。

Under the background of“common prosperity”,there is growing public interest in how family business undertaking social responsibility.The decisions of family business rely on the succession willingness of both parental business owners and offspring successors.However,there is lack of the exploration on the matching degree of their willingness and the impact on social responsibility.Based on a national survey of private enterprises in China,the empirical results revealed that,the concurrence of two types of succession willingness had a positive impact on both employee-related and philanthropy-related social responsibility,while the lack of the two could have a negative impact on these two types of social responsibility.Meanwhile,the divergence of the two had no significant impact on these two types of social responsibility.Further analysis showed that,above conclusions were still valid after introducing the environmental governance investment and environmental innovation output of environment-related social responsibility.