企业社会责任、高管特征与经营绩效研究
Corporate Social Responsibility, Executives’ Characteristics, and Business Performance

近年来，企业社会责任广受关注，越来越多的企业在不断提升其社会责任的履行。虽有诸多研究围绕该课题进行，但关于企业社会责任履行情况与经营绩效关系的研究尚无定论。本文以高管特征为调节变量，研究企业社会责任与经营绩效两者之间的关系，发现以下结论：第一，企业社会责任的履行有助于其经营绩效的提高；第二，高管特征在上述二者间具有调节作用，具体表现为：当企业高管层具有较高的年龄、女性比例和学历水平，拥有海外经历、政府背景时，上述二者关系的相关性会有所增强。本文从企业和政府两个角度出发，结合高管特征的调节作用，为企业履行社会责任以提高经营绩效提供相关建议：一是，企业应更好履行社会责任以提高其经营绩效；二是，企业高管的聘用可适当考虑应聘者系列特征；三是，企业应提高其社会责任报告的质量；四是，政府应出台政策规范企业社会责任的履行与社会责任报告披露。
Recently, corporate social responsibility (CSR) has widely attracted attention, while more and more corporations are improving their CSR fulfillment. Although many researches have been performing on CSR related subjects, the relationship between CSR fulfillment and business performance is still inconclusive. Combining executives’ characteristics as moderator variables, this article studied the relationship between CSR and business performance, and concluded the following: First, corporations can improve their business performance by better fulfilling their CSR; Second, as moderator variables, the executives’ characteristics, which specifically embody that executives have higher age level, higher feminine level, higher educational level, overseas experience, or government background, can enhance the relevance of the relationship between CSR and business performance. Moreover, according to the study result, this article provided reasonable suggestions for corporations to earn better business performance by better fulfilling CSR: First, corporations can improve their business performance by better fulfilling their CSR. Second, corporate BOD can take characteristics into consideration when hiring executives. Third, corporations should improve the quality of their CSR report. Fourth, government should implement policies to standardize the fulfillment of CSR and the disclosure of CSR report.