企业社会责任、企业社会资本对企业可持续发展的影响

发布时间：2018-03-09 00:27

本文选题：企业社会责任　切入点：企业社会资本　出处：《郑州大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,中国经济得到快速发展,然而一系列社会问题也随之产生。许多企业只追求利润的最大化而给社会造成了很多不良的影响,这些不良影响使企业社会责任成为中国各界关注的焦点。在企业社会责任研究领域,学术界付出了很大努力,进行积极探讨,相关研究结论认为企业社会责任是指企业对利益相关者应履行的责任。目前,学者们在企业社会责任与企业短期绩效的关系方面做了大量研究,但在企业社会责任与企业长期发展方面研究较少,需进一步的补充。企业社会资本是指企业与关系网络中利益相关主体之间的联系以及这一联系获取资源的能力,它为企业提供了必要信息和资源,对企业发展具有重要影响。所以,企业社会资本无论是在理论基础还是价值目标上与企业社会责任都有交叉及融合之处,由此,本文对相关理论发展历程进行系统归纳和整理,论述了企业社会责任、社会资本与企业可持续发展的内在作用机制,并提出相关理论假设。本文以机械制造业作为研究样本,基于企业社会责任与企业社会资本的双视角构建回归模型,一方面提出了企业社会责任的履行能够对企业可持续发展产生积极影响,肯定了企业社会资本的积累对企业可持续发展的重要作用。另一方面,分析企业社会责任与企业社会资本对企业可持续发展的综合调节作用。研究结果显示:(1)企业社会责任对企业可持续发展具有正向影响,其中,企业对股东、债权人、员工、客户及供应商的责任对企业可持续发展影响显著,而企业对政府、公益事业的责任对企业可持续发展并没有显著影响;(2)企业社会资本对企业可持续发展具有显著影响,其中,横向维度和信任维度对企业可持续发展影响显著,纵向维度的影响并不显著;(3)企业社会资本在企业社会责任与企业可持续发展的关系中具有促进作用,其中横向维度、信任维度促进作用显著,纵向维度没有显著地促进作用;(4)企业社会责任在企业社会资本与企业可持续发展的关系中具有正向调节作用,其中,企业对股东、债权人、员工以及供应商责任具有显著调节作用,企业对客户、政府以及公益事业的责任没有显著调节作用。
[Abstract]:Since the reform and opening up, China's economy has developed rapidly, but a series of social problems have also arisen. Many enterprises only pursue the maximization of profits and have a lot of adverse effects on society. These adverse effects have made corporate social responsibility a focus of attention in China. In the field of corporate social responsibility, the academic community has made great efforts to actively discuss it. At present, scholars have done a lot of research on the relationship between corporate social responsibility and corporate short-term performance. However, there are few studies on corporate social responsibility and long-term development of enterprises, which need to be further supplemented. Corporate social capital refers to the relationship between enterprises and stakeholders in the relational network and the ability of this link to obtain resources. It provides necessary information and resources for enterprises, and has an important impact on the development of enterprises. Therefore, corporate social capital is intersected and integrated with corporate social responsibility on both theoretical basis and value objectives. This paper systematically summarizes and arranges the development of relevant theories, discusses the internal mechanism of corporate social responsibility, social capital and sustainable development of enterprises, and puts forward relevant theoretical hypotheses. Based on the dual perspectives of corporate social responsibility and corporate social capital, the regression model is constructed. On the one hand, it points out that the implementation of corporate social responsibility can have a positive impact on the sustainable development of enterprises. On the other hand, it affirms the important role of the accumulation of enterprise social capital to the sustainable development of enterprises. The research results show that corporate social responsibility (CSR) has a positive impact on the sustainable development of enterprises, in which, the corporate social responsibility has a positive impact on shareholders, creditors and employees. The responsibilities of customers and suppliers have a significant impact on the sustainable development of enterprises, but the responsibilities of enterprises to the government and public welfare do not have a significant impact on the sustainable development of enterprises. (2) the social capital of enterprises has a significant impact on the sustainable development of enterprises, among which the corporate social capital has a significant impact on the sustainable development of enterprises. The horizontal dimension and trust dimension have a significant impact on the sustainable development of enterprises, while the vertical dimension has no significant impact on the corporate social capital in the relationship between corporate social responsibility and corporate sustainable development, in which the horizontal dimension. Trust dimension plays a significant role in promoting, the vertical dimension does not significantly promote the role of corporate social responsibility in the corporate social capital and the sustainable development of enterprises have a positive regulatory role, among them, the enterprise to shareholders, creditors, The responsibilities of employees and suppliers are significantly regulated, while the responsibilities of enterprises to customers, governments and public welfare undertakings are not significantly regulated.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F426.4;F406.7

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