基于財務績效變化的企業(yè)社會責任戰(zhàn)略決策傾向及權變思考
發(fā)布時間：2018-11-15 11:22
【摘要】：社會責任履行可以滿足利益相關者對公司的期待與需求,對提高公司聲譽和外部評價、為公司獲取持續(xù)競爭優(yōu)勢具有重要積極意義。以我國電力行業(yè)上市公司為研究樣本,對財務績效和社會責任戰(zhàn)略決策的關系進行實證分析,發(fā)現(xiàn)財務績效狀態(tài)對社會責任戰(zhàn)略決策存在非線性影響,具體表現(xiàn)為:隨著財務績效由好向壞的變化,上市公司社會責任戰(zhàn)略呈現(xiàn)先消極再積極的U型曲線變化。在考察媒體關注和控股股東關注雙重視角下財務績效與社會責任戰(zhàn)略關系的權變變化后發(fā)現(xiàn),媒體關注對財務績效與社會責任戰(zhàn)略關系的調節(jié)作用不顯著,控股股東關注會顯著弱化財務績效對社會責任戰(zhàn)略決策的影響。
[Abstract]:The fulfillment of social responsibility can satisfy the expectation and demand of the stakeholders, improve the reputation and external evaluation of the company, and obtain the sustainable competitive advantage for the company. Based on the empirical analysis of the relationship between the financial performance and the strategic decision of social responsibility, it is found that the financial performance state has nonlinear influence on the strategic decision of social responsibility. It is shown that with the change of financial performance from good to bad, the social responsibility strategy of listed companies changes from negative to positive U-shaped curve. After examining the contingency change of the relationship between financial performance and social responsibility strategy under the dual perspective of media concern and controlling shareholder concern, it is found that media concern has no significant regulating effect on the relationship between financial performance and social responsibility strategy. Controlling shareholders' concern will significantly weaken the impact of financial performance on social responsibility strategic decisions.
【作者單位】： 濟南大學商學院;全球能源互聯(lián)網(山東)協(xié)同創(chuàng)新中心;山東大學管理學院;國網山東省電力公司電力科學研究院;
【基金】：國家自然科學青年科學基金項目(項目編號:71602099) 國家電網公司總部科技項目(項目編號:SGSDDK00KJJS1600067)
【分類號】：F275
[Abstract]:The fulfillment of social responsibility can satisfy the expectation and demand of the stakeholders, improve the reputation and external evaluation of the company, and obtain the sustainable competitive advantage for the company. Based on the empirical analysis of the relationship between the financial performance and the strategic decision of social responsibility, it is found that the financial performance state has nonlinear influence on the strategic decision of social responsibility. It is shown that with the change of financial performance from good to bad, the social responsibility strategy of listed companies changes from negative to positive U-shaped curve. After examining the contingency change of the relationship between financial performance and social responsibility strategy under the dual perspective of media concern and controlling shareholder concern, it is found that media concern has no significant regulating effect on the relationship between financial performance and social responsibility strategy. Controlling shareholders' concern will significantly weaken the impact of financial performance on social responsibility strategic decisions.
【作者單位】： 濟南大學商學院;全球能源互聯(lián)網(山東)協(xié)同創(chuàng)新中心;山東大學管理學院;國網山東省電力公司電力科學研究院;
【基金】：國家自然科學青年科學基金項目(項目編號:71602099) 國家電網公司總部科技項目(項目編號:SGSDDK00KJJS1600067)
【分類號】：F275
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