企业社会责任与风险承担:基于政府监管的视角

发布时间：2018-02-24 16:50

本文关键词： 企业社会责任风险承担政府监管　出处：《企业经济》2017年03期 　论文类型：期刊论文

【摘要】：企业社会责任(CSR)是指企业在追求股东利益最大化的同时,也承担对利益相关者的责任。企业社会责任和风险承担的议题越来越受到关注。本文研究使用面板数据模型,分析中国商业银行2009-2014年间企业社会责任与风险承担的关联性,并基于政府监管的视角提出建议。本文研究银行CSR行为的多样性和银行CSR的表现水平对银行总风险与破产风险的影响。研究结果发现:银行CSR行为的多样性与银行总风险呈显著负相关,与银行破产风险呈显著负相关;银行CSR的表现水平与银行总风险呈显著正相关。研究结论说明:商业银行承担更多种社会责任行为,有助于降低银行风险,但在短期内会因为增加企业社会责任支出而暂时提高银行面临的风险。据此,本研究建议:政府监管机构应鼓励商业银行在经营过程中注重对各个利益相关主体责任的承担,并要求商业银行年度财务报表中披露社会责任报告;商业银行在承担企业社会责任行为时,并不能在短期内得到正面作用体现,所以商业银行在承担社会责任时,也要考虑自身的财务状况。
[Abstract]:CSR (Corporate Social responsibility) refers to the corporate responsibility to stakeholders while pursuing the maximization of shareholders' interests. The issues of corporate social responsibility and risk bearing have attracted more and more attention. This paper studies the use of panel data model. This paper analyzes the correlation between corporate social responsibility (CSR) and risk-taking of Chinese commercial banks in 2009-2014. Based on the perspective of government supervision, this paper studies the diversity of bank CSR behavior and the influence of bank CSR performance level on bank total risk and bankruptcy risk. The results show that the diversity of bank CSR behavior and the influence of bank CSR performance level on bank total risk and bankruptcy risk. The total row risk was negatively correlated, There is a significant negative correlation with bank bankruptcy risk, and a significant positive correlation between the performance level of bank CSR and total bank risk. The conclusion of the study shows that commercial banks undertake more kinds of social responsibility behavior, which can help to reduce bank risk. However, in the short term, it will temporarily increase the risk faced by banks because of the increase in CSR expenditure. Based on this, this study suggests that government regulators should encourage commercial banks to pay attention to the responsibility of various stakeholders in the course of operation. It also requires commercial banks to disclose their social responsibility reports in their annual financial statements. When commercial banks undertake corporate social responsibility acts, they cannot be reflected in a positive way in the short term, so when commercial banks assume social responsibility, Also consider your own financial situation.
【作者单位】：广西民族大学政治与公共管理学院党委;澳门科技大学商学院;
【基金】：国家自然科学基金项目“职业价值观、职业兴趣与生涯发展:以民族地区大学生的视角”(项目编号:71263009) 广西壮族自治区“八桂学者”项目“边疆民族地区公共安全治理研究”(项目编号:BGXZ2015003)
【分类号】：D630;F270

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