社会责任行为、制度环境与企业国际竞争力

企业国际竞争力是企业管理领域的热点话题,本文对于社会责任行为与企业国际竞争力的关系机理及制度环境调节效应展开研究.以我国A股上市公司2010—2019年数据为研究样本,实证分析社会责任行为对企业国际竞争力的动态影响.研究表明,社会责任信息披露对企业国际竞争力的影响存在时滞性,发布社会责任报告短期内对企业国际竞争力无明显影响,长期则可以提升企业国际竞争力;社会责任表现具有时效性,良好的社会责任绩效对于滞后一期的企业国际竞争力具有显著的提升效应;进一步研究发现,制度环境对于企业社会责任动态影响企业国际竞争力具有正向调节作用.研究结论对中国企业国际竞争力的培育和提高具有借鉴意义.

Social Responsibility Behavior, Institutional Environment and Enterprise International Competitiveness

Enterprise international competitiveness is a hot topic in the field of enterprise management. The mechanism of the relationship between social responsibility behavior and enterprise international competitiveness and the regulatory effect of institutional environment are studied. Based on the data of A-share listed companies in China from 2010 to 2019, the dynamic effect of social responsibility behavior on enterprise international competitiveness is analyzed. The result shows that there is a time lag in the impact of social responsibility information disclosure on enterprise international competitiveness. The release of social responsibility report has no significant impact on enterprise international competitiveness in the short term, and it can improve enterprise international competitiveness in the long term; The performance of social responsibility has a timeliness, and good performance of social responsibility has a significant improvement effect on one-period lag enterprise international competitiveness; Further research shows that the institutional environment has a positive regulatory effect on the dynamic impact of corporate social responsibility on enterprises international competitiveness. The conclusions can be used for reference to cultivate and improve the international competitiveness of Chinese enterprises.