【作者】 傅志红；

【导师】 李卫宁；

【作者基本信息】 华南理工大学 ， 企业管理， 2019， 硕士

【摘要】 近年来随着经济全球化的发展,政府和利益相关者对企业的承担社会责任的期望越来越高。在政府和利益相关者的压力下,越来越多的民营上市公司开始发布CSR报告。而通过以往的研究发现,在我国民营上市公司高管政治关联的现象十分普遍。以往的学者认为在中国,政治关联是企业提升其合法性的一种策略。而且,虽然目前关于企业社会责任的研究十分丰富,但是关于社会责任报告质量的研究却十分少。本研究采用理论分析与实证检验相结合的研究方法,首先,对企业社会责任、合法性、制度、脱耦以及政治关联等内容的研究进行综述;接着,以政府信号为研究背景,从制度压力以及合法性的角度分析我国企业响应政府信号的动机;然后,构建研究框架,提出相关假设;之后,设计实证研究,收集数据并分析数据有效性;最后,检验研究假设,探讨实证结果并得出结论。本研究得到以下结论:有政治关联以及政治关联级高的企业,其发布CSR报告的可能性更高,其报告质量也更高;具有总经理政治关联的企业比具有董事长政治关联的企业更有可能发布CSR报告,而具有董事长政治关联的企业在CSR报告质量的表现上要优于具有总经理政治关联的企业;最后本研究还发现,企业年龄和地区市场化发展程度对政治关联级别与CSR报告质量之间的关系没有显著的调节作用,但是企业年龄和地区市场化发展程度对政治关联级别与CSR报告发布之间的关系却有显著的调节作用。其中企业年龄却可以削弱政治关联级别与CSR报告发布之间的关系,地区市场化进程可以强化政治关联级别与CSR报告发布之间的关系。本研究的意义在于,通过研究发现民营企业响应政府信号的动机、高管政治关联对企业CSR行为的影响,有利于我国政府合理利用政府信号、政治关联等非正式制度手段引导企业行为。其次通过对响应政府政策指引企业的CSR行为的真实性进行研究,以及分析企业CSR行为的真实性影响因素的分析,有利于我国政府针对各个影响因素制定相应的解决对策,以提高企业CSR行为的真实性,因此具有一定的实践意义。此外本文以政府信号为研究背景,研究在政府信号下,民营企业的社会责任行,丰富了CSR领域的研究内容和研究视角。更多还原

【Abstract】 In recent years,with the development of economic globalization,the expectations of the government and stakeholders for corporate social responsibility are getting higher and higher.Under the pressure of the government and stakeholders,more and more private listed companies began to issue csr reports.Through previous studies,it has been found that the phenomenon of executives’ political connections in private listed companies in China is very common.Previous scholars believe that in China,political connections are a strategy for companies to improve their legitimacy.Moreover,although the current research on corporate social responsibility is very rich,there are very few studies on the quality of social responsibility reports.This research uses a combination of theoretical analysis and empirical testing.First,it reviews the research on corporate social responsibility,legitimacy,institutions,decoupling,and political connections.Then,using government signals as the research background,from institutional pressure And the legitimacy perspective analyzes the motivation of Chinese enterprises to respond to government signals;then,construct research framework and propose relevant hypotheses;then,design empirical research,collect data and analyze data validity;finally,test research hypotheses,explore empirical results and draw in conclusion.The study concluded that companies with high political connections and high political relevance are more likely to publish csr reports and have higher reporting quality;companies with general political connections are more likely to have political connections with the chairman.It is possible to publish a csr report,and the company with the political connection of the chairman is better than the company with the political connection of the general manager in the performance of the csr report.Finally,the study also found that the age of the enterprise and the degree of marketization of the region are politically relevant.There is no significant adjustment between the relationship with the quality of the csr report,but the degree of marketization of the enterprise age and region has a significant adjustment effect on the relationship between the political association level and the csr report release.The age of the enterprise can weaken the relationship between the political association level and the csrreport release.The regional marketization process can strengthen the relationship between the political association level and the csr report release.The significance of this research is that through research,it is found that the motivation of private enterprises to respond to government signals and the influence of executive political connections on corporate csr behavior are beneficial to the Chinese government to rationally use government signals,political connections and other informal institutional means to guide corporate behavior.Secondly,through the research on the authenticity of the csr behavior in response to government policies,and the analysis of the factors affecting the authenticity of corporate csr behavior,it is beneficial for the Chinese government to formulate corresponding solutions to each influencing factor to improve the csr behavior of enterprises.Authenticity,therefore,has certain practical significance.In addition,this paper takes the government signal as the research background,and studies the social responsibility of private enterprises under the government signal,enriching the research content and research perspective of the csr field.更多还原