女性参与高管团队、企业社会责任与企业绩效

发布时间：2018-03-06 20:44

本文选题：女性参与高管团队　切入点：企业社会责任　出处：《扬州大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着市场经济体制的确立与企业的蓬勃发展,我国企业对国民经济发展的推动作用愈加明显。但是大部分企业履行社会责任的意识还较为淡薄,诸如漠视消费者权益、轻视员工工作环境、污染生态环境等反映社会责任缺失的丑闻时有发生。虽然我国政府及相关部门也出台了一系列法律、法规要求企业积极履行社会责任,但大部分企业仍缺乏主动承担社会责任的意识。因此,改善当前我国企业社会责任缺失的状况还需要企业乃至个人的共同努力。众所周知,企业的任何战略决策都离不开企业管理者,企业社会责任也不例外。近年来,越来越多的女性参与到经济活动中,成为企业管理者的重要组成部分,但国内外对于女性参与高管团队与企业社会责任之间的关系至今未有系统的研究。那么,女性参与高管团队是否有利于企业履行社会责任,企业履行社会责任会对企业财务绩效有什么样的影响。基于此,本文通过理论分析与实证对女性参与高管团队、企业社会责任与企业绩效之间的关系进行了研究,结果对企业加强社会责任的履行、增强企业绩效以及政府出台相关法律法规具有重要意义。首先,梳理女性参与高管团队、企业社会责任与企业绩效相关文献,在总结现有文献不足的基础上,提出本文研究的主要问题。其次,在对本文相关概念界定后,以女性主义关怀伦理学、高阶理论、利益相关者理论、资源依赖等理论为依据,提出相应的假设并构建了模型。然后,以A股2012-2014年发布社会责任报告的上市公司数据为样本,运用描述性统计、相关性分析、多元线性回归等方法,实证检验本文的研究假设。最后,综合理论分析与实证结果,得出本文结论,提出政策建议。实证研究表明:(1)女性参与高管团队的比例越高,企业社会责任表现会更好。(2)女性高管在高管团队中所占比重与企业绩效之间呈显著正相关关系;(3)短期内,企业的企业社会责任与企业绩效之间呈负相关关系。但是企业社会责任与滞后一期及两期的企业绩效呈现显著正向关关系;(4)女性参与高管团队在企业社会责任与企业绩效的关系中扮演着调节变量的作用,即当企业中女性高管的比例越高时,越有助于弱化企业社会责任与企业绩效的负相关关系。最后,本文针对推动企业履行社会责任,促进企业绩效的提升,提出以下建议:企业应当树立主动承担社会责任的意识,制订合适的社会责任策略并合理优化管理层的性别多样化的程度,充分重视女性管理者的重要作用。监管部门应借鉴西方国家的提高上市公司中女性管理人员及其比例的相关政策和制度,以我国实际情况为出发点创造有利于女性高管就职的法律环境。政府部门应当进行相关的宣传鼓励企业履行社会责任。
[Abstract]:With the establishment of market economy system and the vigorous development of enterprises, the role of enterprises in promoting the development of national economy becomes more and more obvious. However, the consciousness of most enterprises to fulfill their social responsibility is still relatively weak, such as ignoring the rights and interests of consumers. Scandals such as contempt for the working environment of employees and pollution of the ecological environment occur from time to time. Although our government and related departments have also issued a series of laws and regulations requiring enterprises to actively fulfill their social responsibility, However, most enterprises still lack the consciousness of active social responsibility. Therefore, to improve the current situation of corporate social responsibility in China still needs the joint efforts of enterprises and even individuals. In recent years, more and more women have participated in economic activities and become an important part of corporate managers. However, there is no systematic research on the relationship between female participation in senior management team and corporate social responsibility at home and abroad. Based on this, this paper studies the relationship between women's participation in executive team, corporate social responsibility and corporate performance through theoretical analysis and empirical analysis. The results have important significance for enterprises to strengthen the performance of social responsibility, enhance corporate performance and the relevant laws and regulations issued by the government. First of all, combing the female participation in senior management team, corporate social responsibility and corporate performance related literature. On the basis of summarizing the deficiency of the existing literature, this paper puts forward the main problems studied in this paper. Secondly, after defining the relevant concepts of this paper, it is based on the theories of feminist care ethics, higher order theory, stakeholder theory, resource dependence and so on. Then, taking the data of listed companies published in 2012-2014 as samples, using descriptive statistics, correlation analysis, multivariate linear regression and so on, the author puts forward the corresponding assumptions and constructs the model. Finally, by synthesizing the theoretical analysis and empirical results, this paper draws a conclusion and puts forward policy recommendations. The empirical study shows that the proportion of women participating in executive team is higher. Corporate social responsibility (CSR) performance was better. (2) there was a significant positive correlation between the proportion of female executives in the executive team and corporate performance in the short term. There is a negative correlation between corporate social responsibility and corporate performance, but corporate social responsibility has a significant positive relationship with corporate performance in one and two periods. In the relationship of firm performance, it plays a role in regulating variables, That is, when the proportion of female executives in enterprises is higher, it will help to weaken the negative correlation between corporate social responsibility and corporate performance. Finally, this paper aims at promoting corporate social responsibility and promoting corporate performance. The following suggestions are made: enterprises should develop a sense of active social responsibility, formulate appropriate social responsibility strategies and rationally optimize the degree of gender diversity in management, Paying full attention to the important role of female managers. The regulatory authorities should draw lessons from the relevant policies and systems in western countries to increase the proportion of female managers in listed companies. Taking the actual situation of our country as the starting point, we should create a legal environment conducive to the employment of female executives. Government departments should carry out relevant propaganda to encourage enterprises to fulfill their social responsibility.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：C913.68;F272.91;F270;F275

【相似文献】