空间边际拓展、企业规模与企业社会责任

Spatial Marginal Expansion,Scale and Corporate Social Responsibility

促进区域协调发展是高质量发展的必然要求。本文聚焦企业空间边际拓展的视角,基于企业跨区域发展与区域协调发展战略双向促进的理论逻辑,以2014—2021年中国A股上市公司为样本,实证检验了企业跨区域发展形成的空间边际拓展与企业社会责任的影响关系和作用机制。研究表明,企业跨区域发展与企业规模、企业社会责任皆为显著倒U型曲线关系,意味着企业偏安一隅或“飞地式”跨区域发展,都不利于企业规模成长和履行社会责任;企业规模在其中发挥部分中介作用。此外,地区市场发达程度与企业社会责任正相关。为此,在加快构建全国统一大市场中,应进一步发挥企业作为区域间生产联系与贸易关系的重要载体作用,打破区域间地方保护和市场分割,引导企业制定合理有效的跨区域发展方案,优化生产力空间布局,在促进其壮大自身规模的同时,积极履行企业社会责任创造共享价值,推动区域高水平协调和经济高质量发展。

Promoting coordinated regional development is an inevitable requirement for achieving high-quality development.From the perspective of corporate spatial marginal expansion,on the basis of the theoretical logic of mutual promotion of corporate crossregional development and regional coordinated development strategy,this paper empirically tests the relationship and effect mechanism of the corporate cross-regional development on CSR with a sample of Chinese A-share listed companies in 2014-2021.The study shows that there is a significant inverted U-shaped curve relationship between corporate cross-regional development on both corporate scale and CSR,implying that neither corporate parochialism nor long-distance cross-regional development is conducive to corporate scale growth and fulfillment of social responsibility.In addition,corporate scale partially mediates the relationship between corporate cross-regional development and CSR.Furthermore,the degree of regional market development is positively correlated with CSR.This paper provides theoretical support and empirical reference for moderate cross-regional development of corporate facilitated by coordinated regional development,as well as their development and growth while actively fulfilling social responsibility,create shared value,and promote high-quality development of the real economy.