企业社会责任的公关危机与股东价值——基于上证上市公司的实证研究

发布时间：2018-06-17 06:34

本文选题：企业社会责任 + 股东价值　；参考：《河南社会科学》2014年08期

【摘要】：媒体报道企业的社会责任问题,会影响企业内部利益相关者和外部利益相关者的企业社会责任行为,从而为企业在将来应对因未履行社会责任引发的公关危机提供有价值的帮助。媒体报道和上市公司公告中分别涉及企业内部利益相关者和外部利益相关者的负面信息及其相对应的企业,将事件发生之后涉及企业的股价与该企业股价的长期回归值(即期望值)之间的差异进行统计分析,得出企业对于不同类型的利益相关者履行的社会责任,对于股东价值有负面影响。尤其是当涉及内部利益相关者时,企业社会责任的未履行将对企业股东价值产生不小的负面影响,容易引发企业公关危机,因此值得企业为此设计一套预案以应对突如其来的危机。
[Abstract]:Media reports on corporate social responsibility will affect the corporate social responsibility behavior of both internal and external stakeholders. Therefore, it can provide valuable help for enterprises to deal with the public relations crisis caused by failure to fulfill their social responsibility in the future. The negative information of internal and external stakeholders in media reports and public announcements of listed companies and their corresponding enterprises, Based on the statistical analysis of the difference between the stock price involved in the enterprise and the long-term regression value (that is, the expected value) of the stock price of the enterprise involved after the incident, the social responsibility of the enterprise for different types of stakeholders is obtained. Have a negative impact on shareholder value. Especially when the internal stakeholders are involved, the failure of corporate social responsibility will have a negative impact on the shareholder value of the enterprise, which will easily lead to corporate public relations crisis. Therefore, it is worth designing a set of plans to deal with the sudden crisis.
【作者单位】：西安交通大学经济与金融学院;西安外国语大学商学院;
【基金】：国家自然科学基金项目(71172184) 国家教育部博士点基金项目(20100201110064) 陕西省教育厅科研计划项目(13JK0216)
【分类号】：F832.51;F270

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