高管性别、制度环境与企业CSR决策

被引：41

作者：

徐细雄

李摇琴

机构：

[1] 重庆大学经济与工商管理学院

来源：

科研管理 | 2018年 / 39卷 / 03期

基金：

国家自然科学基金重点项目;

关键词：

女性高管; 制度环境; 企业社会责任;

D O I：

10.19571/j.cnki.1000-2995.2018.03.009

中图分类号：

F272.91 [企业领导]; F270 [企业经济理论和方法];

学科分类号：

1201 ; 1202 ; 120202 ;

摘要：

基于商业伦理和性别角色差异的理论视角,探讨了高管性别对企业CSR决策的影响效应和作用机理,并利用2010～2013年我国沪深上市公司社会责任数据,运用多元回归、2SLS工具变量回归和广义矩回归等方法进行实证检验。结果表明:(1)高管性别对企业CSR决策产生了重要影响,当企业CEO为女性或高管团队中女性比例增加时,企业CSR质量得到显著提升;(2)制度环境对高管性别与企业CSR质量之间的关系具有显著的调节作用,企业所在地区的制度环境越落后,女性高管改善企业CSR质量的积极效应越明显。本研究拓展了对企业伦理决策与社会责任的理论认知,也丰富了女性高管决策领域的研究文献。

引用

页码：80 / 89

页数：10

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