The Effect Of Top Manager's Value On CSR

In the 40 years of China's reform and opening up,the speed of economic development has far exceeded the development of social responsibility,leading to the problem of the lack of corporate social responsibility,such as the poisonous milk powder and the fake vaccine incident,which aroused widespread concern in the society.Therefore,Chinese government,the media,scholars and the general public pay close attention to the promotion and implementation of corporate social responsibility.At present,academic research on this issue mainly focuses on constraints of extern al formal institution.It is obviously not enough to rely only on the external institution to constrain social responsibility problems and supervise the development and construction of corporate social responsibility.It is necessary to discuss the motivation of enterprises to fulfill their social responsibilities.From the perspective of the internal motivations of corporate social responsibility,the paper proposes the reationship between corporate top managers' value and corporate social responsibility,simultaneously discuss the variables of corporate culture and the characteristic of corporate top manager team,build connection of top managers' value and the corporate social responsibility practices,explore the impact of corporate executive values on corporate culture,further influencing the mechanism of corporate social responsibility and exploring the regulatory role of corporate top managers' characteristics in this process.This paper empirically analyzes 203 valid samples and finally draws the following four conclusions:1.Self-transcendent top managers have positive relationship with corporate social responsibility while top managers with self-enhancement value have negative relationship with it.2.Self-transcendent top managers have positive relationship with humanistic-oriented corporate culture,while top managers with self-enhancement value have positive relationship with Competitive-Oriented corporate culture.3.Humanistic-oriented corporate culture have positive relationship with corporate social responsibility while Competitive-Oriented corporate culture have negative relationship with it.4.Corporate culture is an intermediary between value of top managers and corporate social responsibility practice.5.The average salary of top managers shows positive effect between self-transcendent top managers and corporate social responsibility.When it comes to the impact of the self-improvement values of corporate executives on corporate social responsibility,the average salary of corporate executives can lead a negative regulation effect.