乡村振兴战略视角下企业社会责任对脱贫攻坚的影响研究

Research on the Impact of Corporate Social Responsibility on Poverty Eradication from the Perspective of Rural Revitalization

随着脱贫攻坚工作进入新时期,政府急需调动社会各界力量,尤其是企业力量参与贫困地区的经济建设。为了回答企业通过履行社会责任参与扶贫工作是否有效,以及区域差异、被扶贫地区贫困程度差异对其是否存在影响,本文利用沪深A股上市公司2013—2021年发布的企业社会责任报告信息,在匹配企业—贫困地区对应帮扶关系的基础上,对企业参与扶贫工作的效果进行了评估,仅供参考。研究发现:(1)在乡村振兴背景下,企业履行社会责任参与贫困治理,能显著提升贫困地区的人均可支配收入与城镇化率,提升贫困地区的经济发展水平;(2)在西部地区,企业通过履行社会责任参与扶贫治理对贫困地区人均可支配收入与城镇化率的促进作用,较东中部地区更加显著;(3)在国家级贫困县地区,企业通过履行社会责任参与扶贫治理对贫困地区人均可支配收入与城镇化率的促进作用,较东非国家级贫困县更加显著。

As the work of poverty alleviation enters a new period,the government urgently needs to mobilize the power of all sectors of society,especially the power of enterprises to participate in the economic development of poverty-stricken areas.To testify whether it is eff ective for enterprises to participate in poverty alleviation by fulfi lling their social responsibility and whether there is any impact on regional differences and diff erences in the poverty level of the areas to be alleviated,this paper makes use of the information of the corporate social responsibility reports of the listed companies in Shanghai and Shenzhen A-shares from 2013 to 2021 and evaluates the eff ectiveness of enterprises’participation in poverty alleviation based on matching the corresponding enterprise-poverty-stricken area relationship of help.The eff ect of enterprises’participation in poverty alleviation is evaluated for reference only.The study fi nds that:1)in the context of rural revitalization,corporate participation in poverty governance by fulfi lling social responsibility can signifi cantly increase the per capita disposable income and urbanization rate of impoverished areas,and enhance the level of economic development of impoverished areas;2)in the western regions,the promotional effect of corporate participation in poverty governance by fulfilling social responsibility on the per capita disposable income and urbanization rate of impoverished areas is more pronounced than that of the eastern and central regions;3)in the region of national-level poverty-stricken counties,the promotion effect of enterprises’participation in poverty alleviation governance through fulfilling social responsibility on the per capita disposable income and urbanization rate of povertystricken areas is more significant than that of national-level poverty-stricken counties in East Africa.