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The Research On The Impact Of Human Capital On Corporate Social Responsibility

Posted on:2021-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:X X WangFull Text:PDF
GTID:2439330614459871Subject:Accounting
Abstract/Summary:PDF Full Text Request
Fulfilling corporate social responsibility and improving social environment meet the requirements of green development in the new era.As the main body of an enterprise,human capital has an important influence on the formulation of corporate development strategies and the achievement of development goals.It plays an important role in the process of corporate social responsibility.At the same time,the new-generation information technology revolution has had a huge impact on the production methods and employee management of enterprises,which has affected the role of human capital in corporate social responsibility to a certain extent.Therefore,it is of great practical significance to investigate the contribution of human capital to corporate social responsibility under the information technology environment and explore new economic growth modes in the current systemic risks.Based on the resource-based theory,stakeholder theory,resource complementarity theory and factor substitution theory,this paper analyzes the relationship between heterogeneous human capital,information technology and corporate social responsibility.The empirical test examines the impact of managerial human capital,innovative human capital,and general human capital on corporate social responsibility,as well as the regulating role of information technology,and further considers the nature of property rights and regional differences with 2011-2018 data of listed companies.Research results show that managerial human capital,innovative human capital and general human capital all have positive effects on social responsibility.The complementary effect of information technology and managerial human capital has promoted the corporate social responsibility.The managerial human capital and general human capital of state-owned enterprises have a better role in promoting corporate social responsibility,and the innovative human capital of non-state-owned enterprises have a better role in promoting corporate social responsibility.In economically underdeveloped regions,managerial human capital and general human capital play an even more significant role in fulfilling corporate social responsibility.The main contribution is to divide human capital into managerial human capital,innovative human capital and general human capital according to the heterogeneity of capabilities,and explore its impact on corporate social responsibility in detail.And pay attention to the possible interactive relationship between technology and human capital in the process of realizing social responsibility.The research findings provide empiricalevidence for enterprises to attach importance to investment in human capital and information technology,the government to improve talent training system and information infrastructure construction,improve the level of corporate social responsibility,and help green development.
Keywords/Search Tags:Human Capital, Capability Heterogeneity, Information Technology, Corporate Social Responsibility
PDF Full Text Request
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