基于动机认知视角的慈善捐赠对企业绩效影响研究——基本企业社会责任的调节效应

发布时间：2018-04-30 02:41

本文选题：动机认知 + 慈善捐赠　；参考：《现代经济探讨》2017年09期

【摘要】：从利益相关者对慈善捐赠动机认知的视角出发,以沪深两市2350家上市公司为研究样本,通过对企业慈善动机被利益相关者认知的过程分析,探讨企业基本社会责任调节慈善捐赠与企业绩效关系的作用机制,寻求慈善捐赠与企业绩效实证结果不确定性的根源。研究表明,企业基本社会责任履行状况影响利益相关者对企业慈善行为动机的判断,慈善捐赠与企业绩效的关系随企业履行基本社会责任状况的不同而产生差异化的结果。同时,基本社会责任履行状况的调节效应对处于竞争激烈行业的企业更加显著。研究结论对现有慈善捐赠文献进行了有益的拓展和补充,为企业慈善实践提供了理论支撑。
[Abstract]:From the perspective of stakeholders' cognition of charitable donation motivation, taking 2350 listed companies in Shanghai and Shenzhen stock markets as research samples, this paper analyzes the process of cognition of corporate philanthropic motivation by stakeholders. This paper probes into the mechanism of corporate basic social responsibility in regulating the relationship between charitable donation and corporate performance, and explores the root causes of uncertainty between charitable donation and firm performance. The study shows that the performance of corporate basic social responsibility affects the stakeholders' judgment of the motivation of corporate philanthropy, and the relationship between charitable donation and corporate performance varies with the performance of basic social responsibility. At the same time, the adjustment effect of basic social responsibility performance is more significant for enterprises in competitive industries. The conclusion of the study extends and complements the existing literature of philanthropic donation and provides theoretical support for corporate philanthropy practice.
【作者单位】：上海应用技术大学经济与管理学院;南京大学商学院;
【基金】：2015年度国家社科基金项目“社会转型期企业慈善捐赠的驱动因素与调节效应研究”(编号:15BSH067) 上海应用技术大学人才引进项目“企业慈善捐赠的动力机制研究”(编号:YJ2014-16)
【分类号】：D632.9;F270;F275

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