以中国2015年上市公司为样本,研究了控制人声誉对企业社会责任的影响,结果发现:控制人声誉对企业社会责任承担水平存在显著的正向影响;控制人政治声誉对国企和非国有企业社会责任水平的影响不显著;非国有企业中,控制人经济声誉对企业社会责任承担水平存在显著的正向影响;控制人政治声誉仅仅显著正向影响供应商、消费者和客户责任,而控制人经济声誉与员工责任、供应商、消费者和客户责任、环境责任显著正相关。
This paper takes the listed companies in China in 2015 as a sample to study the impact of controller reputation on corporate social responsibility. The results show that : the reputation of the controller has a significant positive impact on the level of corporate social responsibility ; the political reputation of the controller has no significant influence on the social responsibility level of the state - owned enterprises and non - state - owned enterprises ; in the non - state - owned enterprises, the economic reputation of the controller has a significant positive impact on the level of corporate social responsi- bility; the political reputation of the controller only significantly positively affects the suppliers responsibility, consumers responsibility, while the economic reputation of the controller is significantly positively correlated with employee respon- sibility, supplier, consumer and customer responsibility, environmental responsibility.