企业社会责任与技术创新——基于资源配置效率视角的经验证据
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Corporate Social Responsibility and Technological Innovation:Empirical Evidence Based on the Perspective of Resource Allocation Efficiency
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    摘要:

    企业通过社会责任行为可以获取更多的外部政策性资源,而对于企业履行社会责任获取外部资源后的配置效率问题,鲜有文献关注。以中国沪深A股上市公司2008—2017年的数据为样本,考察企业社会责任在获取外部资源后是否用于技术创新,进而优化资源配置。实证结果发现,企业社会责任通过获取银行信贷和政府补助提升了技术创新绩效,增进了企业的资源配置效率,而组织冗余对企业社会责任与技术创新则起到反向调节作用。研究结论为完善企业社会责任信息监管政策和全面提升社会资源配置效率提供了重要的理论和现实启示。

    Abstract:

    Enterprises can obtain more external policy resources through social responsibility behaviors,but there is little attention to the allocation efficiency of enterprises after fulfilling social responsibility to obtain external resources.Based on the data of Shanghai and Shenzhen A-share listed companies from 2008 to 2017,this paper investigates whether corporate social responsibility is used for technological innovation after acquiring external resources,so as to optimize resource allocation.The empirical results show that corporate social responsibility improves technological innovation performance and enterprise resource allocation efficiency through bank credit and government subsidies,while organizational redundancy plays a reverse regulating role in the relationship between corporate social responsibility and technological innovation.The research results provide important theoretical and practical enlightenment for improving corporate social responsibility information supervision policies and comprehensively improving the efficiency of social resource allocation.

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黄荷暑 杨千鹤.企业社会责任与技术创新——基于资源配置效率视角的经验证据[J].重庆工商大学社会科学版,2022,39(2):130-144

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  • 在线发布日期: 2022-04-15