董事会异质性对企业社会责任的实证分析

An Empirical Analysis of the Impact of BoardHeterogeneity on Corporate Social Responsibility

尝试从董事会成员的人口特征差异出发研究企业社会责任问题,以探讨影响企业履责表现的前置因素,帮助企业提升社会责任表现,获得长期健康可持续发展。通过选择沪、深两地A股上市企业进行数据收集,共得到379个样本数据进行实证分析。实证结果表明:董事会异质性确实会对企业的社会责任表现产生影响,各位成员在性别、年龄、受教育程度方面的差异对企业的社会责任表现具有负向影响;各位成员在任期方面的差异对企业的社会责任表现具有正向影响;但是各位成员在职业经验方面的差异却对企业的社会责任表现没有显著影响。

The issue of corporate social responsibility from the perspective of differences in the demographic characteristics of the board members was studied to explore the antecedents that affect corporate performance,so as to help enterprises improve their social responsibility performance,and achieve long-term,healthy and sustainable development.By selecting A-share listed companies in Shanghai and Shenzhen for data collection,a total of 379 sample data were obtained for empirical analysis.The empirical results show that the heterogeneity of the board of directors does have an impact on the performance of corporate social responsibility.The differences in gender,age,and education level among members have a negative impact on corporate social responsibility performance;The differences in terms of tenure among members have a positive impact on corporate social responsibility performance;However,the differences in professional experience among members have no significant impact on corporate social responsibility performance.