董事会结构对企业社会责任绩效的影响
发布时间：2018-08-13 16:19
【摘要】：“促进人类社会可持续发展”成为了21世纪企业实现自身价值的重要目标,各行各业的企业积极投入到公益性事业,承担了越来越多的社会责任,用实际行动践行企业诺言。在联合国《全球契约》、跨国企业公民条文等社会责任运动的号召下,在2011年国际标准ISO26000社会责任指南和2012年国际认证联盟IQNet SR 10《社会责任管理体系》认证标准的指引下,各经济区域联盟将会不断根据本国经济比较优势制定企业社会责任行为准则和市场准入条件,即“社会责任壁垒”,以此来规范本土民族企业和海外跨国集团的社会责任行为,增加本国企业的竞争实力,并以此来削弱外国企业的竞争力。因此,当践行社会责任已经成为国际市场的通行证时,中国本土企业要想到海外发展,同海外企业竞争,就需要提前研究分析国外市场中的企业社会责任准则条例,打破相关国家的政策门槛,将当地的企业社会责任绩效考核融入到企业战略发展评估体系中,在企业内部实施有效的企业社会责任管理,才能最大程度的降低市场壁垒,提高本土企业的竞争力。那么,企业如何才会主动且有效地承担社会责任呢?董事会作为企业发展的核心,任何重大战略的抉择都是由董事会决定,企业战略性的承担社会责任这一重要部署同样也离不开董事会,所以说董事会是推动企业承担社会责任的内源性力量。但是,并不是所有的董事会都制定社会责任的战略性目标,现阶段的部分董事会受过去国有企业的影响,对企业承担社会责任与企业办社会的认知并不十分清晰。通过对中国A股上市公司的社会责任报告的分析发现,往往社会责任表现不佳的公司,其董事会治理结构也相应会有一定的局限性。因此,董事会采取什么样的结构配置才能最大限度的提高企业社会责任绩效?为什么不同的董事会结构特征会显著影响企业社会责任绩效?这是本文研究的核心。本文选取了2009-2015年的中国A股数据,探讨了董事会规模、独立董事占比、董事学历程度、女性董事比例、董事会成员平均年龄,董事长是否兼任CEO这六个方面的董事会特征与企业社会责任绩效之间的关系。实证结果表明:董事会规模与企业社会责任绩效呈U型关系,即当董事会规模小于10人时,董事会规模与企业社会责任绩效负相关;董事会规模大于10人,则正向影响企业社会责任绩效。董事会平均年龄越高,企业社会责任绩效越好。高学历董事占比越高,企业社会责任绩效越好。女性董事占比与企业社会责任绩效负相关。出现这种情况可能是因为中国女性董事较为稀缺,受中国传统文化的影响,女性话语权较小,因此在企业社会责任的表现中,女性的独特视角及决策能力未能显现出来。独立董事占比与企业社会责任绩效并无显著相关性,但独立董事占比过半的董事会与企业社会责任绩效显著正相关。原因可能是(1)独立董事的比例过低,在董事会中缺乏话语权,导致独立董事的监督功能失效,不能对董事长的权利进行约束;(2)独立董事的聘用与选拔制度缺乏独立性,使得独立董事与大股东有一定的关联性,这种关联性使得小股东的利益得不到保障,如果独立董事不能根据实际情况独立的作出决策,将会大大降低独立董事的独立性;(3)独立董事的兼任多家企业董事的现象颇为普遍,由于个人精力的限制,身兼多家公司的独立董事因精力限制,难以有效完成同时对多家公司行使董事的监督权,造成其他利益相关者的利益受到侵犯。董事长是否兼任CEO与企业社会责任绩效并无显著相关性,这说明董事长和总经理是否由同一人兼任对公司社会责任的履行并没有一致结论,即两职兼任或分离需要根据企业自身来进行设置。基于以上结论,本文认为:(1)在法定范围内增加董事会成员,争取接近规定上限;(2)建立完善的独立董事制度(包括增加独立董事人数,完善独立董事选任制度,确保独立董事的独立性不受其他影响,限制独立董事的身兼多家企业董事的现象);(3)设定与公司自身业务相契合的领导结构(两职分离或两职合一);(4)聘任更多高学历的董事,充实公司的智囊团;(5)选任更多的女性董事,争取在公司董事会组成中达到男女平衡的状态;(6)选取年龄段合适的董事会成员,保证董事会成员在年龄上的聚焦和连续性,为企业履行社会责任提供良好的氛围。
[Abstract]:"Promoting the Sustainable Development of Human Society" has become an important goal for enterprises to realize their own value in the 21st century. Enterprises from all walks of life actively devote themselves to public welfare undertakings, undertake more and more social responsibilities, and practice their promises with practical actions. Under the guidance of the 2011 International Standard ISO26000 Social Responsibility Guidelines and the 2012 International Certification Union IQNet SR 10 < Social Responsibility Management System > Certification Standards, the economic regional alliances will continue to formulate corporate social responsibility codes of conduct and market access conditions, namely "social responsibility barriers", in accordance with their own economic comparative advantages. Therefore, when the practice of social responsibility has become the passport of the international market, Chinese local enterprises need to study ahead if they want to develop overseas and compete with overseas enterprises. To study and analyze the rules and regulations of CSR in foreign markets, break the policy threshold of relevant countries, integrate the local CSR performance appraisal into the enterprise strategic development appraisal system, and implement effective CSR management in enterprises, can reduce the market barriers to the greatest extent and improve the competition of local enterprises. As the core of the development of enterprises, the board of directors decides any major strategic decisions. The important deployment of strategic corporate social responsibility can not be separated from the board of directors. So the board of directors is to promote corporate social responsibility. However, not all boards of directors have formulated strategic objectives of social responsibility. Some boards of directors at this stage are affected by state-owned enterprises in the past, and their understanding of corporate social responsibility and corporate social management is not very clear. Therefore, what kind of structure can the board adopt to maximize corporate social responsibility performance? Why different board structure characteristics will significantly affect corporate social responsibility performance? This is the core of this paper. Based on the A-share data of China from 2009 to 2015, this paper explores the relationship between board characteristics and corporate social responsibility performance in six aspects: board size, the proportion of independent directors, directors'educational background, the proportion of female directors, the average age of board members, and whether the chairman is concurrent CEO. When the board size is less than 10 people, the board size and corporate social responsibility performance are negatively correlated; if the board size is larger than 10 people, corporate social responsibility performance is positively affected. OK. The proportion of female directors is negatively correlated with CSR performance. This may be due to the scarcity of female directors in China. Influenced by Chinese traditional culture, female voice is relatively small. Therefore, in the performance of CSR, women's unique perspective and decision-making ability can not be shown. The proportion of independent directors and enterprises. There is no significant correlation between the performance of social responsibility, but the board of directors with more than half of the independent directors has a significant positive correlation with the performance of corporate social responsibility. The lack of independence in the system of employment and selection makes independent directors and major shareholders have certain relevance, which makes the interests of minority shareholders not guaranteed. If independent directors can not make independent decisions according to the actual situation, it will greatly reduce the independence of independent directors. (3) Independent directors concurrently serve as directors of many enterprises now. As is quite common, due to the limitation of personal energy, independent directors of many companies are difficult to effectively complete the supervision of directors of many companies at the same time, resulting in infringement of the interests of other stakeholders. Based on the above conclusions, this paper holds that: (1) increase the number of board members within the statutory scope, strive to close to the prescribed ceiling; (2) establish a sound independent director system (including increasing the number of independent directors) Increase the number of independent directors, improve the appointment system of independent directors, ensure that the independence of independent directors is not affected by other factors, restrict the phenomenon of independent directors and multiple enterprise directors; (3) set up a leadership structure consistent with the company's own business (separation of two positions or integration of two positions); (4) hire more highly educated directors, enrich the company's think tank. (5) Select more female directors, strive to achieve gender balance in the composition of the board of directors; (6) Select the appropriate age group of board members, to ensure the focus and continuity of board members in the age, to provide a good atmosphere for enterprises to fulfill their social responsibilities.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F270
本文编号：2181525
[Abstract]:"Promoting the Sustainable Development of Human Society" has become an important goal for enterprises to realize their own value in the 21st century. Enterprises from all walks of life actively devote themselves to public welfare undertakings, undertake more and more social responsibilities, and practice their promises with practical actions. Under the guidance of the 2011 International Standard ISO26000 Social Responsibility Guidelines and the 2012 International Certification Union IQNet SR 10 < Social Responsibility Management System > Certification Standards, the economic regional alliances will continue to formulate corporate social responsibility codes of conduct and market access conditions, namely "social responsibility barriers", in accordance with their own economic comparative advantages. Therefore, when the practice of social responsibility has become the passport of the international market, Chinese local enterprises need to study ahead if they want to develop overseas and compete with overseas enterprises. To study and analyze the rules and regulations of CSR in foreign markets, break the policy threshold of relevant countries, integrate the local CSR performance appraisal into the enterprise strategic development appraisal system, and implement effective CSR management in enterprises, can reduce the market barriers to the greatest extent and improve the competition of local enterprises. As the core of the development of enterprises, the board of directors decides any major strategic decisions. The important deployment of strategic corporate social responsibility can not be separated from the board of directors. So the board of directors is to promote corporate social responsibility. However, not all boards of directors have formulated strategic objectives of social responsibility. Some boards of directors at this stage are affected by state-owned enterprises in the past, and their understanding of corporate social responsibility and corporate social management is not very clear. Therefore, what kind of structure can the board adopt to maximize corporate social responsibility performance? Why different board structure characteristics will significantly affect corporate social responsibility performance? This is the core of this paper. Based on the A-share data of China from 2009 to 2015, this paper explores the relationship between board characteristics and corporate social responsibility performance in six aspects: board size, the proportion of independent directors, directors'educational background, the proportion of female directors, the average age of board members, and whether the chairman is concurrent CEO. When the board size is less than 10 people, the board size and corporate social responsibility performance are negatively correlated; if the board size is larger than 10 people, corporate social responsibility performance is positively affected. OK. The proportion of female directors is negatively correlated with CSR performance. This may be due to the scarcity of female directors in China. Influenced by Chinese traditional culture, female voice is relatively small. Therefore, in the performance of CSR, women's unique perspective and decision-making ability can not be shown. The proportion of independent directors and enterprises. There is no significant correlation between the performance of social responsibility, but the board of directors with more than half of the independent directors has a significant positive correlation with the performance of corporate social responsibility. The lack of independence in the system of employment and selection makes independent directors and major shareholders have certain relevance, which makes the interests of minority shareholders not guaranteed. If independent directors can not make independent decisions according to the actual situation, it will greatly reduce the independence of independent directors. (3) Independent directors concurrently serve as directors of many enterprises now. As is quite common, due to the limitation of personal energy, independent directors of many companies are difficult to effectively complete the supervision of directors of many companies at the same time, resulting in infringement of the interests of other stakeholders. Based on the above conclusions, this paper holds that: (1) increase the number of board members within the statutory scope, strive to close to the prescribed ceiling; (2) establish a sound independent director system (including increasing the number of independent directors) Increase the number of independent directors, improve the appointment system of independent directors, ensure that the independence of independent directors is not affected by other factors, restrict the phenomenon of independent directors and multiple enterprise directors; (3) set up a leadership structure consistent with the company's own business (separation of two positions or integration of two positions); (4) hire more highly educated directors, enrich the company's think tank. (5) Select more female directors, strive to achieve gender balance in the composition of the board of directors; (6) Select the appropriate age group of board members, to ensure the focus and continuity of board members in the age, to provide a good atmosphere for enterprises to fulfill their social responsibilities.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F270
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