社会责任、内部控制与企业可持续发展——基于A股主板上市公司的经验分析

Social Responsibility, Internal Control and Corporate Sustainable Development ——Based on an Empirical Analysis of Chinese A-share Main Board Enterprises

中文关键词:  企业社会责任  内部控制  可持续发展  协同效应

英文关键词:corporate social responsibility  internal control  sustainable development  synergistic effect

中文摘要:

      在宏观经济“新常态”背景下,企业社会责任能够为企业可持续发展提供先行优势、创新途径以及资源基础,内部控制能够通过规范企业行为、提升资源配置效率实现企业的可持续发展。通过对2009—2013年间我国A股主板上市公司进行实证检验,发现企业社会责任、内部控制质量与企业可持续发展水平显著正相关,同时前两者间良性互动对企业的可持续发展产生了协同效应。进一步研究发现,这一协同效应在管理层权力较高的上市公司中并不显著。研究结论拓展了企业可持续发展研究视角,为经济“新常态”下促进我国企业实现可持续发展提供了有益借鉴。

英文摘要:

      Under the background of the “New Normal” of macro-economy, enterprises can obtain first-mover advantage, innovation approach and resources base through fulfilling corporate social responsibility. Internal control can bring sustainable development for enterprises through regulating enterprise operations and elevating the efficiency of resources allocation. Through empirically testing 2009-2013 Chinese A-share main board enterprises, we find that corporate social responsibility and internal quality control are positively related with corporate sustainable development, and the positive interaction between corporate social responsibility and internal quality control will bring synergistic effect for sustainable development. Further research shows this synergistic effects not obvious in the listed companies where the management power is high. The findings extend the perspective under which corporate sustainable development can be studied, and can bring implication for realizingsustainable development in the “New Normal” of economy. 