【摘要】 以中国2015年上市公司为样本,研究了控制人声誉对企业社会责任的影响,结果发现:控制人声誉对企业社会责任承担水平存在显著的正向影响;控制人政治声誉对国企和非国有企业社会责任水平的影响不显著;非国有企业中,控制人经济声誉对企业社会责任承担水平存在显著的正向影响;控制人政治声誉仅仅显著正向影响供应商、消费者和客户责任,而控制人经济声誉与员工责任、供应商、消费者和客户责任、环境责任显著正相关。更多还原

【Abstract】 This paper takes the listed companies in China in 2015 as a sample to study the impact of controller reputation on corporate social responsibility. The results show that: the reputation of the controller has a significant positive impact on the level of corporate social responsibility; the political reputation of the controller has no significant influence on the social responsibility level of the state-owned enterprises and non-state-owned enterprises; in the non-state-owned enterprises,the economic reputation of the controller has a significant positive impact on the level of corporate social responsibility; the political reputation of the controller only significantly positively affects the suppliers responsibility,consumers responsibility,while the economic reputation of the controller is significantly positively correlated with employee responsibility,supplier,consumer and customer responsibility,environmental responsibility.更多还原