华东师范大学(哲学社会科学版) ›› 2018, Vol. 50 ›› Issue (4): 153-162.doi: 10.16382/j.cnki.1000-5579.2018.04.017

• 当下经济问题探讨 • 上一篇    下一篇

行业竞争、高管薪酬与企业社会责任履行

罗正英, 姜钧乐, 陈艳, 姜凯华   

  1. 苏州大学东吴商学院 苏州, 215000
  • 出版日期:2018-07-15 发布日期:2018-07-26
  • 作者简介:罗正英,苏州大学东吴商学院教授,博士生导师(苏州,215000);姜钧乐,苏州大学东吴商学院硕士研究生;姜凯华,苏州大学东吴商学院硕士研究生。
  • 基金资助:

    国家社科基金重大项目"国有企业监督制度改革与创新研究"(项目编号:17ZDA087);江苏省教育厅重点基金项目"科技型中小企业突破性创新能力的发展对策:基于产业共生联动视角"(项目编号:2014ZDIXM033)。

Industry Competition, Executive Compensation and Corporate Social Responsibility Performance

LUO Zheng-ying, JIANG Jun-yue, CHEN Yan, JIANG Kai-hua   

  • Online:2018-07-15 Published:2018-07-26
  • Contact: 陈艳(通讯作者),苏州大学东吴商学院博士研究生

摘要:

以2010—2014年发布企业社会责任报告且拥有润灵环球社会责任评级机构评分的全部A股企业作为研究样本,通过实证分析方法研究高管薪酬激励是否影响企业社会责任履行的程度,并探讨行业竞争作为一种外部环境机制对高管薪酬激励与企业社会责任履行关系的影响,其结果表明:高管薪酬激励可以促进企业社会责任履行程度的提高,是促进企业履行社会责任的一个有效方式;进一步研究发现,行业竞争会抑制高管薪酬激励对企业社会责任履行的促进作用,较高的行业竞争强度对企业具有较强外部约束力,会替代高管薪酬激励发挥作用。

关键词: 高管薪酬, 企业社会责任, 行业竞争

Abstract:

Based on the CSR report released during 2010—2014, and all A-share companies that have ratings of Run Global Social Responsibility Ratings Agency selected as research samples, this study uses an empirical analysis to examine whether executive compensation incentives affect the level of corporate social responsibility performance and how industry competition, as an external environmental mechanism, impacts on executive compensation incentives and corporate social responsibility fulfillment. The results show that executive compensation incentives can promote the improvement of corporate social responsibility performance and promote corporate social responsibility, while industry competition will inhibit executive compensation incentives for the implementation of corporate social responsibility performance. Having external constraints on the company, higher industry competitiveness will play a role without executive compensation incentives.

Key words: executive compensation, corporate social responsibility, industry competition