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Industrial Group Effect Of Corporate Social Responsibility

Posted on:2021-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:X F ChenFull Text:PDF
GTID:2439330614972110Subject:Accounting
Abstract/Summary:PDF Full Text Request
The new era of socialism with Chinese characteristics has put forward new requirements for enterprises to assume social responsibility.Events such as changchun evergreen vaccine have also raised the public's attention to corporate social responsibility.The attention and recognition of corporate social responsibility have promoted the theoretical development of corporate social responsibility.Then corporate social responsibility,as an important tool to display corporate image,whether enterprises will be influenced by other enterprises in the same industry when making strategic decisions with high uncertainty,whether there is an industry peer group effect in the performance of corporate social responsibility,and whether this peer group is influenced by internal and external environmental factors.Considering the internal control and the industry competition is the important reflection of enterprise internal environment and external environment,based on the convergence Angle of organizational behavior,in Shanghai and shenzhen a-share listed companies from 2010 to 2017 as research samples,through empirical study inspection industry corporate social responsibility with the existence of the group of effect and the internal control and the industry competition of corporate social responsibility with the group of regulation effect.Through the research,it is found that(1)the corporate social responsibility performance has the industry group effect,and the overall industry social responsibility performance will have an impact on the individual social responsibility performance.Furthermore,there is a significant difference in the same group effect between state-owned enterprises and non-state-owned enterprises.Compared with non-state-owned enterprises,state-owned enterprises are more influenced by the same industry,and the same group effect is more significant in the social responsibility industry.(2)internal control will promote corporate social responsibility industry group effect.The higher the quality of internal control,the more significant the group effect of CSR industry.Furthermore,compared with enterprises in regions with a relatively low degree of marketization and in regions with a relatively high degree of marketization,internal control has a more significant positive moderating effect on the group effect of CSR industry.(3)industry competition will inhibit the same-group effect of CSR industry.The fiercer the industry competition is,the weaker the same-group effect of CSR industry will be.Furthermore,compared with non-sensitive industries,industry competition has a weak inhibitory effect on the group effect of CSR industry in sensitive industries.The innovation of this paper is embodied in :(1)innovation of research perspective.At present,most researches on CSR analyze the economic consequences and motivation of CSR from the perspective of individual enterprises.This paper studies CSR motivation from the perspective of external industry,providing a new way to interpret CSR motivation from the perspective of behavior imitation.(2)research content innovation.At present,few researches on CSR cogroup effect are still limited to CSR imitation itself.This paper further analyzes the regulating effect of internal control quality and industry competition on CSR cogroup effect in the industry,enriching the research content of CSR imitation.(3)enrich research and development.This paper further studies whether different property rights affect the group effect of CSR industry,whether regional marketization process further affects the regulating effect of internal control on CSR industry convergence,and whether industry attributes further influence the regulating effect of industry competition on CSR industry convergence.
Keywords/Search Tags:Corporate social responsibility, peer group effect, Internal control, Industry competition
PDF Full Text Request
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