社会责任履行对企业声誉影响的实证研究——利益相关者压力和道德滑坡的调节效应

被引:19
作者
田虹
姜雨峰
机构
[1] 吉林大学商学院
关键词
企业社会责任; 企业社区责任; 企业环境责任; 企业声誉; 利益相关者压力; 道德滑坡;
D O I
10.15939/j.jujsse.2015.02.008
中图分类号
F270 [企业经济理论和方法];
学科分类号
摘要
企业社会责任和企业声誉的关系研究已经成为战略管理领域研究的热点问题,而中国背景下有哪些因素影响二者之间的作用关系呢?在现有文献研究的基础上,将企业社会责任分为企业社区责任和企业环境责任,分别探讨其对企业声誉的作用机制,分析利益相关者压力和道德滑坡对二者关系的调节效应,对企业社会责任履行的机理进行系统性论证。实证研究结果表明,企业社区责任和企业环境责任对企业声誉具有正向的推动作用;利益相关者压力对企业环境责任与企业声誉之间具有显著的正向调节效应,道德滑坡对企业社会责任与企业声誉之间具有显著的正向调节效应;道德滑坡的程度正向影响利益相关者压力对企业社会责任与企业声誉关系的调节作用。
引用
收藏
页码:71 / 79+173 +173
页数:10
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