企业社会责任可见性和透明度对竞争优势的影响——基于企业声誉的中介作用及善因匹配的调节效应

被引：7

作者：

田虹

潘楚林

姜雨峰

机构：

[1] 吉林大学商学院

来源：

南京社会科学 | 2015年 / 10期

关键词：

企业社会责任可见性; 企业社会责任透明度; 竞争优势; 企业声誉; 善因匹配;

D O I：

10.15937/j.cnki.issn1001-8263.2015.10.003

中图分类号：

F270 [企业经济理论和方法];

学科分类号：

1202 ; 120202 ;

摘要：

企业社会责任与竞争力关系的讨论一直是战略管理研究领域的热门话题,本文基于利益相关者理论和竞争优势理论,分析企业社会责任的可见性和透明度对竞争优势的影响及作用机制,并进一步探讨企业声誉的中介作用和善因匹配对企业社会责任特征与企业声誉的调节作用。实证结果表明,企业社会责任可见性和透明度对企业竞争优势具有显著的正向影响,企业声誉对企业社会责任可见性和透明度与竞争优势的关系具有部分中介作用,善因匹配正向调节了企业社会责任可见性与透明度对企业声誉的影响,对透明度的调节作用更加显著。

引用

页码：17 / 25

页数：9

共 13 条

[1] 企业社会责任对企业形象影响的实证研究——来自中国银行业的经验证据 [J].

黄苏萍 .

经济与管理研究, 2012, (07) :121-128

[2]

Building Trust Between Consumers and Corporations: The Role of Consumer Perceptions of Transparency and Social Responsibility[J] . Jiyun Kang,Gwendolyn Hustvedt.Journal of Business Ethics . 2014 (2)

[3]

Corporate social responsibility, firm reputation, and firm performance: The role of ethical leadership[J] . Yan Zhu,Li-Yun Sun,Alicia S. M. Leung.Asia Pacific Journal of Management . 2014 (4)

[4]

The Advertising Effects of Corporate Social Responsibility on Corporate Reputation and Brand Equity: Evidence from the Life Insurance Industry in Taiwan[J] . Ker-Tah Hsu.Journal of Business Ethics . 2012 (2)

[5]

Corporate Social Responsibilityfor Developing Country Multinational Corporations: Lost War in Pertaining Global Competitiveness?[J] . Philippe Gugler,Jacylyn Y. J. Shi.Journal of Business Ethics . 2009 (1)

[6]

Corporate dynamic transparency: the new ICT-driven ethics?[J] . Antonino Vaccaro,Peter Madsen.Ethics and Information Technology . 2009 (2)

[7]

The relevance of fit in a cause–brand alliance when consumers evaluate corporate credibility[J] . Barbara A. Lafferty.Journal of Business Research . 2007 (5)

[8]

Strategic Corporate Social Responsibility and Value Creation among Large Firms[J] . Bryan W. Husted,David B. Allen.Long Range Planning . 2007 (6)

[9]

Corporate Reputation and Philanthropy: An Empirical Analysis[J] . Stephen Brammer,Andrew Millington.Journal of Business Ethics . 2005 (1)

[10] What determines corporate transparency? [J].

Bushman, RM ;

Piotroski, JD ;

Smith, AJ .

JOURNAL OF ACCOUNTING RESEARCH, 2004, 42 (02) :207-252

← 1 2 →