同行企业的社会非责任行为对焦点企业的影响研究

A Study of the Effects of Peers’ Corporate Social Irresponsibility on the Focal Firm

基于制度理论和组织行为理论,以2010~2019年中国上市商业银行为样本,探究同行企业的社会非责任行为对焦点企业的社会非责任及社会责任行为的直接影响和间接效应。研究表明:(1)同行企业社会非责任行为既可以直接增加焦点企业社会非责任行为,也可以通过期望绩效落差间接增加焦点企业的社会非责任行为,即近墨者黑的直接效应和间接效应均存在;(2)同行企业社会非责任行为直接减少焦点企业社会责任行为,但在没有达到期望绩效的样本中,它通过期望绩效落差正向影响焦点企业的社会责任行为,说明独善其身只存在间接效应;(3)政治关联增强近墨者黑的直接效应,而削弱独善其身的间接效应。

Based on institutional theory and organizational behavior theory,this study takes listed commercial banks in China from 2010 to 2019 as samples to research the direct and indirect effects of peers’CSIR on the focal firm’s CSIR and CSR.The results show that peers’CSIR can either directly or indirectly increase the focal firm’s CSIR.Secondly,for the samples that didn’t meet the expected performance,peers’CSIR positively affects the focal firm’s CSR through the performance gap.Lastly,political connections strengthen the direct effect of peers’CSIR on the focal firm’s CSIR and weaken the indirect effect of peers’CSIR on the focal firm’s CSR.