企业的政治氛围与社会责任报告策略——基于制度压力的视角

Corporate Political Atmosphere and Social Responsibility Reporting Strategy——Based on the Perspective of Institutional Pressure

为探究企业政治氛围对其社会责任报告策略的影响,本文进行了实证分析。结果发现:政治氛围能够促进企业报告社会责任信息,特别是外部社会责任信息;市场化程度和企业党建能够正向调节企业政治氛围和企业社会责任报告策略间的关系,说明政治氛围在经济转轨的制度空缺中会对企业行为产生硬约束,这不同于在西方情境中将政治信仰作为个人价值倾向选择的结果,它反映了中国情境的特殊性。因此,政治信仰在促进企业的社会责任信息披露上与市场原则具有内在一致性。

This paper empirically investigated the influence of corporate political atmosphere on social responsibility reporting strategy.The study finds that corporate political climate has promoted the disclosure of social responsibility information,especially external social responsibility information.Marketization degree and corporate party building would positively regulate the relation between corporate political atmosphere and corporate social responsibility reporting strategy,which means political atmosphere may put hard constraints on corporate behaviors during the period of economy transmission.This action mechanism reflects the particularity of China context,differing from that in Western countries.In the West,they prefer to regard political faith as personal value inclination.So we conclude that,political faith is inherently consistent with market principle in promoting social responsibility information disclosure.