發(fā)布時(shí)間：2018-11-15 11:22

【摘要】：社會(huì)責(zé)任履行可以滿足利益相關(guān)者對(duì)公司的期待與需求,對(duì)提高公司聲譽(yù)和外部評(píng)價(jià)、為公司獲取持續(xù)競(jìng)爭(zhēng)優(yōu)勢(shì)具有重要積極意義。以我國(guó)電力行業(yè)上市公司為研究樣本,對(duì)財(cái)務(wù)績(jī)效和社會(huì)責(zé)任戰(zhàn)略決策的關(guān)系進(jìn)行實(shí)證分析,發(fā)現(xiàn)財(cái)務(wù)績(jī)效狀態(tài)對(duì)社會(huì)責(zé)任戰(zhàn)略決策存在非線性影響,具體表現(xiàn)為:隨著財(cái)務(wù)績(jī)效由好向壞的變化,上市公司社會(huì)責(zé)任戰(zhàn)略呈現(xiàn)先消極再積極的U型曲線變化。在考察媒體關(guān)注和控股股東關(guān)注雙重視角下財(cái)務(wù)績(jī)效與社會(huì)責(zé)任戰(zhàn)略關(guān)系的權(quán)變變化后發(fā)現(xiàn),媒體關(guān)注對(duì)財(cái)務(wù)績(jī)效與社會(huì)責(zé)任戰(zhàn)略關(guān)系的調(diào)節(jié)作用不顯著,控股股東關(guān)注會(huì)顯著弱化財(cái)務(wù)績(jī)效對(duì)社會(huì)責(zé)任戰(zhàn)略決策的影響。
[Abstract]:The fulfillment of social responsibility can satisfy the expectation and demand of the stakeholders, improve the reputation and external evaluation of the company, and obtain the sustainable competitive advantage for the company. Based on the empirical analysis of the relationship between the financial performance and the strategic decision of social responsibility, it is found that the financial performance state has nonlinear influence on the strategic decision of social responsibility. It is shown that with the change of financial performance from good to bad, the social responsibility strategy of listed companies changes from negative to positive U-shaped curve. After examining the contingency change of the relationship between financial performance and social responsibility strategy under the dual perspective of media concern and controlling shareholder concern, it is found that media concern has no significant regulating effect on the relationship between financial performance and social responsibility strategy. Controlling shareholders' concern will significantly weaken the impact of financial performance on social responsibility strategic decisions.
【作者單位】： 濟(jì)南大學(xué)商學(xué)院;全球能源互聯(lián)網(wǎng)(山東)協(xié)同創(chuàng)新中心;山東大學(xué)管理學(xué)院;國(guó)網(wǎng)山東省電力公司電力科學(xué)研究院;
【基金】：國(guó)家自然科學(xué)青年科學(xué)基金項(xiàng)目(項(xiàng)目編號(hào):71602099) 國(guó)家電網(wǎng)公司總部科技項(xiàng)目(項(xiàng)目編號(hào):SGSDDK00KJJS1600067)
【分類號(hào)】：F275

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