企业社会责任对共同富裕的影响

Influence of Corporate Social Responsibility on Common Prosperity

基于2010—2021年我国沪深A股上市公司数据,实证分析了企业社会责任对共同富裕实现的促进作用和作用机理。研究发现:企业履行社会责任显著促进共同富裕的实现。财务绩效和企业高质量发展在社会责任对共同富裕的促进作用中发挥显著的中介效应。提出了完善企业社会责任的披露要求和加强企业社会责任意识的对策,为促进共同富裕的实现提供了经验证据。

Based on the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2021,the promoting effect and mechanism of corporate social responsibility on the realization of common prosperity were empirically analyzed.The results showed that corporate social responsibility could significantly promote the realization of common prosperity.Financial performance and high-quality development of enterprises play a significant mediating role in the promotion of social responsibility to common prosperity.Countermeasures to improve the disclosure requirements of corporate social responsibility and strengthen the awareness of corporate social responsibility were put forward,which could provide empirical evidence for promoting the realization of common prosperity.