行业竞争、高管薪酬与企业社会责任履行

摘要 以2010—2014年发布企业社会责任报告且拥有润灵环球社会责任评级机构评分的全部A股企业作为研究样本，通过实证分析方法研究高管薪酬激励是否影响企业社会责任履行的程度，并探讨行业竞争作为一种外部环境机制对高管薪酬激励与企业社会责任履行关系的影响，其结果表明：高管薪酬激励可以促进企业社会责任履行程度的提高，是促进企业履行社会责任的一个有效方式；进一步研究发现，行业竞争会抑制高管薪酬激励对企业社会责任履行的促进作用，较高的行业竞争强度对企业具有较强外部约束力，会替代高管薪酬激励发挥作用。
Abstract： Based on the CSR report released during 2010—2014, and all A-share companies that have ratings of Run Global Social Responsibility Ratings Agency selected as research samples, this study uses an empirical analysis to examine whether executive compensation incentives affect the level of corporate social responsibility performance and how industry competition, as an external environmental mechanism, impacts on executive compensation incentives and corporate social responsibility fulfillment. The results show that executive compensation incentives can promote the improvement of corporate social responsibility performance and promote corporate social responsibility, while industry competition will inhibit executive compensation incentives for the implementation of corporate social responsibility performance. Having external constraints on the company, higher industry competitiveness will play a role without executive compensation incentives.