我国经济迈入新常态以来,宏观经济经济政策的波动程度不断加大,使企业的社会行为更具挑战性。2008年《政府信息公开条例》的实施,极大减少了企业面临的不确定性。为了探索此背景下企业履行社会责任(CSR)的驱动力,本文研究了在不确定性降低时企业会如何履行社会责任以及相应的内在机理。基于2008~2018年沪深两市A股上市公司,实证检验了政府信息公开后,不确定性降低对企业社会责任的影响。研究表明:政府信息公开对企业社会责任产生显著的正向影响。本文的研究有助于重新审视企业在经济政策不确定性下社会责任履行动机,为进一步促进企业在外部环境不确定性背景下积极承担社会责任提供经验启示。
Since China’s economy has entered a new normal, macroeconomic policies have become more volatile, making corporate social behaviour more challenging, and the implementation of The Government Information Disclosure Regulations in 2008 has greatly reduced the uncertainty faced by companies. In order to explore the drivers of corporate social responsibility (CSR) in this context, this paper examines how companies will fulfill their social responsibility when uncertainty is reduced and the corresponding underlying mechanisms. Based on A-share listed companies in Shanghai and Shenzhen from 2008 to 2018, the impact of reduced uncertainty on CSR after government information disclosure is empirically examined. The study shows that government information disclosure has a significant positive impact on CSR. The research in this paper helps to re-examine the motivation of enterprises to fulfill their social responsibility under economic policy uncertainty, and provides empirical insights to further promote enterprises to actively undertake social responsibility in the context of uncertainty in the external environment.
政府信息公开,不确定性,企业社会责任,资源依赖理论,制度理论, Government Information Disclosure Uncertainty Corporate Social Responsibility Resource Dependency Theory Institutional Theory摘要
Since China’s economy has entered a new normal, macroeconomic policies have become more volatile, making corporate social behaviour more challenging, and the implementation of The Government Information Disclosure Regulations in 2008 has greatly reduced the uncertainty faced by companies. In order to explore the drivers of corporate social responsibility (CSR) in this context, this paper examines how companies will fulfill their social responsibility when uncertainty is reduced and the corresponding underlying mechanisms. Based on A-share listed companies in Shanghai and Shenzhen from 2008 to 2018, the impact of reduced uncertainty on CSR after government information disclosure is empirically examined. The study shows that government information disclosure has a significant positive impact on CSR. The research in this paper helps to re-examine the motivation of enterprises to fulfill their social responsibility under economic policy uncertainty, and provides empirical insights to further promote enterprises to actively undertake social responsibility in the context of uncertainty in the external environment.
Keywords:Government Information Disclosure, Uncertainty, Corporate Social Responsibility, Resource Dependency Theory, Institutional Theory
贾贺童. 不确定性与企业社会责任——基于信息公开视角Uncertainty and Corporate Social Responsibility—Based on an Information Disclosure Perspective[J]. 社会科学前沿, 2022, 11(02): 470-478. https://doi.org/10.12677/ASS.2022.112069
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