营商环境与企业社会责任——基于中国私营企业调查的研究

Business Environment and Corporate Social Responsibility——Evidence from Chinese Private Enterprise Survey

已有研究探讨了营商环境组成部分的变化与企业社会责任(CSR)之间的关系,但尚未有文献研究整体营商环境的改善对CSR的影响。使用中国私营企业调查数据,研究发现,营商环境改善对企业的CSR履行有积极影响,而企业家政治关联则会削弱营商环境改善对CSR的积极影响。这一结论在经过一系列稳健性检验后仍然成立。进一步分析发现,营商环境改善仅会对企业的环境社会责任和公益社会责任(未扣除抵税效应)产生正向影响,但对企业的员工社会责任没有显著影响。同时,营商环境改善对CSR的积极影响在营商环境水平较高地区中更大。此外,机制分析表明,营商环境改善会通过经济激励和利他主义两个机制提高企业的CSR表现。

The existing research has examined the relationship between components of regional business environments and corporate social responsibility(CSR),however,the impact of improvements in the overall business environment on CSR has not been explored.On the basis of Chinese Private Enterprise Survey,this paper confirms that the improvement of the business environment has a positive impact on CSR,while the political connection weakens the positive impact of the business environment on CSR.This conclusion still holds after a series of robustness tests.Further analysis reveals that the business environment positively affects environmental social responsibility and public welfare social responsibility(before deducting the tax credit effect),while it has no significant effect on the employee social responsibility of firms.Meanwhile,the positive impact of the improvement of business environment on CSR is greater among firms in regions with higher levels of business environment.In addition,the mechanism analysis suggests that improvement of the business environment improves CSR performance through economic incentive and altruism mechanism.