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The Influence Of Board Faultlines On Corporate Social Responsibility

Posted on:2023-12-17Degree:MasterType:Thesis
Country:ChinaCandidate:S Y ChenFull Text:PDF
GTID:2569306911472274Subject:Accounting
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Since the 18th National Congress of the Communist Party of China(CPC),the CPC Central Committee with Comrade Xi Jinping at its core has attached great importance to ecological progress,and made a series of top-level design,institutional arrangements,and policy decisions,providing a fundamental basis for us to build a beautiful China.The board of directors is the highest decision-making body of corporate business strategy,and plays a decisive role in corporate social responsibility strategy.Current studies mainly focus on the individual characteristics of board members,ignoring the interaction of multiple characteristics,resulting in contradictory conclusions.Based on this,this article selects 2016-2020 a-share listed companies in Shanghai and shenzhen two city as the research object,combined with the related literature at home and abroad,according to the theory of social identity,social emotional wealth theory,decision-making theory,stakeholder theory as A foundation,using fault zone theory viewpoint,group discussion board faultlines on the impact of corporate social responsibility mechanism.This paper mainly studies the following issues:(1)whether the faultlines of board physiological characteristics can inhibit corporate social responsibility;(2)Whether the faultlines of board of directors’ cognitive ability can promote corporate social responsibility;(3)Introducing family involvement as a moderating variable to explore its moderating effect on the relationship between the two.Based on the empirical analysis,the following conclusions are drawn:(1)the fracture zone of physiological characteristics of faultlines groups characterized by gender and age plays a negative role in inhibiting corporate social responsibility;(2)The fracture zone of faultlines group cognitive ability characterized by education level and tenure plays a positive role in promoting CORPORATE social responsibility;(3)the family involvement in the faultlines with positive regulatory role between corporate social responsibility,this article research conclusion shows that deepens,along with the family involvement will weaken the faultlines group physiological characteristics of the fault zone inhibitory effect of corporate social responsibility,will strengthen the board group cognitive ability of fault zone for the promotion of corporate social responsibility.Finally,the article also from two aspects:external government and internal enterprises,then put forward some proposals for how to further improve the corporate social responsibility:to optimize the board team personnel,improve the selection mechanism of the board of directors,attaches great importance to the board of directors under different degree of family involvement groups such as the influence of fault zone,and on this basis,puts forward some ideas on the future research direction.
Keywords/Search Tags:Board group faultlines, Physiological characteristics faultlines, Cognitive faultlines, Corporate social responsibility, Family involvement
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