基于财务绩效变化的企业社会责任战略决策倾向及权变思考

发布时间：2018-11-15 11:22

【摘要】：社会责任履行可以满足利益相关者对公司的期待与需求,对提高公司声誉和外部评价、为公司获取持续竞争优势具有重要积极意义。以我国电力行业上市公司为研究样本,对财务绩效和社会责任战略决策的关系进行实证分析,发现财务绩效状态对社会责任战略决策存在非线性影响,具体表现为:随着财务绩效由好向坏的变化,上市公司社会责任战略呈现先消极再积极的U型曲线变化。在考察媒体关注和控股股东关注双重视角下财务绩效与社会责任战略关系的权变变化后发现,媒体关注对财务绩效与社会责任战略关系的调节作用不显著,控股股东关注会显著弱化财务绩效对社会责任战略决策的影响。
[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.
【作者单位】：济南大学商学院;全球能源互联网(山东)协同创新中心;山东大学管理学院;国网山东省电力公司电力科学研究院;
【基金】：国家自然科学青年科学基金项目(项目编号:71602099) 国家电网公司总部科技项目(项目编号:SGSDDK00KJJS1600067)
【分类号】：F275

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