可持续发展战略对企业社会责任的影响:员工技能培训的调节作用
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摘要
企业社会责任的重要性随着社会物质文明的发展日渐凸显,有关研究也汗牛充栋。然而,对于社会责任的前因变量,特别是企业内生变量的定量分析还不多见。文章从绩效管理的框架出发,依托目标设定理论,探讨了可持续发展战略与企业社会责任之间的关系,同时还考察了员工技能培训对可持续发展战略和社会责任形象关系的调节效应。文章采用我国214家制造业的数据进行回归分析,结果显示,企业的环境可持续发展战略比经济可持续发展战略对于树立企业社会责任形象更为重要,经济可持续发展战略短期内不能给企业的社会形象的树立带来显著影响。此外,员工技能培训对上述二者的关系有着显著的影响。然而,一些影响效应的方向出乎意料,文章最后解释了这些结果并讨论了对将来学术研究的启示。
This study tests how strategies of sustainable development influence firms' public perception of corporation social responsibility(CSR), which in turn affects firm performances. It also studies the effect of employee skill training on the relationship between sustainable strategies and image. It is argued that a firm's strategy for sustainable development(sustainable strategy)—which includes ecological and economic sustainable strategies—should lead to a good image of corporate responsibility(being socially responsible). In addition, employee skill training should have a positive effect on the relationship between the two variables. We tested these hypotheses with data collected from 214 manufacturing firms in China. Our data shows that firms' environmentally sustainable strategies are more important than the economic ones in explaining firms' image of CSR, and employee skill training has significant effects on the relationship between the sustainable strategies and the image of CSR. However, the directions of some effects are surprising. We explain the findings and conclude with a discussion of the implications of our findings for academic researchers and practitioners.
This study tests how strategies of sustainable development influence firms' public perception of corporation social responsibility(CSR), which in turn affects firm performances. It also studies the effect of employee skill training on the relationship between sustainable strategies and image. It is argued that a firm's strategy for sustainable development(sustainable strategy)—which includes ecological and economic sustainable strategies—should lead to a good image of corporate responsibility(being socially responsible). In addition, employee skill training should have a positive effect on the relationship between the two variables. We tested these hypotheses with data collected from 214 manufacturing firms in China. Our data shows that firms' environmentally sustainable strategies are more important than the economic ones in explaining firms' image of CSR, and employee skill training has significant effects on the relationship between the sustainable strategies and the image of CSR. However, the directions of some effects are surprising. We explain the findings and conclude with a discussion of the implications of our findings for academic researchers and practitioners.
引文
1.陈玉清,马丽丽.(2005).我国上市公司社会责任会计信息市场反应实证分析.会计研究,(11),76-81.
2.杜健民,唐更华.(2018).中国制造业企业社会责任与财务绩效分析.合作经济与科技,(21),112-114.
3.方行明,魏静,郭丽丽.(2017).可持续发展理论的反思与重构.经济学家,(03),26-33.
4.黄元舒,陈丽婧,熊家青.(2018).基于环境保护视角下的社会责任会计及其披露研究.纳税(9),95-97.
5.金乐琴.(2004).企业社会责任与可持续发展:理论及对策.绿色中国,(1),50-52.
6.靳小翠.(2017).企业文化会影响企业社会责任吗?--来自中国沪市上市公司的经验证据.会计研究,(2),56-63.
7.李春苗,林泽炎.(2004).我国培训市场现状调查.中国人力资源开发,(5),84-87.
8.李二青.(2014).企业文化建设中的人力资源管理问题研究.山东社会科学,(1),155-158.
9.李健,孙海尧,蒲晓敏.(2017).组织成本与公司规模对企业社会责任投入偏重的差异化研究.科技和产业,(10),59-67+121.
10.李骏.(2010).环境保护、企业社会责任与企业可持续发展.华北电力大学学报(社会科学版),(5),7-13.
11.李天星.(2013).国内外可持续发展指标体系研究进展.生态环境学报,(6),1085-1092.
12.李艳丽,高岚.(2018).企业社会责任管理模式的影响因素模型与提升政策.管理评论,(09),186-198.
13.李正.(2006).企业社会责任与企业价值的相关性研究--来自沪市上市公司的经验证据.中国工业经济,(2),77-83.
14.林汉川,王莉,王分棉.(2007).环境绩效、企业责任与产品价值再造.管理世界,(5),155-157.
15.刘立燕.(2004).企业可持续发展的战略选择:社会责任管理.经济与管理,18(12),87-89.
16.倪旭东,戴延君,姚春序.(2015).人力资源管理视角下的企业社会责任建设研究.人类工效学,(5),75-79.
17.牛文元.(2012).中国可持续发展的理论与实践.中国科学院院刊,27(3),280-290.
18.潘临,金鑫.(2014).关于社会责任和企业可持续发展战略的探讨.知识经济,(17),14-15.
19.彭斯震,孙新章.(2014).全球可持续发展报告:背景、进展与有关建议.中国人口.资源与环境,24(12),1-5.
20.沈洪涛.(2007).公司特征与公司社会责任信息披露--来自我国上市公司的经验证据.会计研究,(3),9-16.
21.石友蓉.(2002).企业承担社会责任成本与可持续发展战略.武汉大学学报:哲学社会科学版,(5),549-554.
22.王文成,王诗卉.(2014).中国国有企业社会责任与企业绩效相关性研究.中国软科学,(8),131-137.
23.辛杰.(2009).利益相关者视角下的企业社会责任研究--以山东省1400家企业问卷调查为例.山东大学学报:哲学社会科学版,(1),120-126.
24.薛冬霞,陈王芳,彭剑锋.(2015).基于企业社会责任的人力资源管理实践--以辉瑞为例.中国人力资源开发,(4),69-74.
25.仰海锐,皮建才.(2019).垂直市场结构中的企业社会责任分析.当代经济科学,(2),1-15.
26.赵曙明,吴慈生.(2003).中国企业集团人力资源管理现状调查研究(二)--人力资源培训与开发、绩效考核体系分析.中国人力资源开发,(3),48-50.
27.钟茂初.(2018).绿色发展理念融入区域协调发展战略的对策思考.区域经济评论,(5),84-88.
28.Anderson,J.C.,Dooley,K.,&Runtusanatham,M.(1994).Training for effective continuous quality improvement.Quality Progress,27(12),57-61.
29.Arthur,J.B.(1994).Effects of human resource systems on manufacturing performance and turnover.Academy of Management Journal,37(3),670-687.
30.Bansal,P.(2005).Evolving sustainably:A longitudinal study of corporate sustainable development.Strategic Management Journal,26(3),197-218.
31.Bassi,L.,Ludwig,J.,McMurrer,D.,&Van Buren,M.(2002).Profiting from learning:Firm-level effects of training investments and market implications.Singapore Management Review,24(3),61-76.
32.Baumgartner,R.,&Ebner,D.(2010).Corporate sustainable strategies:Sustainability profiles and maturity levels.Sustainable Development,18(2),76-89.
33.Bhattacharyya,S.S.,Sahay,A.,Arora,A.P.,&Chaturvedi,A.(2008).A toolkit for designing firm level strategic corporate social responsibility(CSR)initiatives.Social Responsibility Journal,4(3),265-282.
34.Birdi,K.,Clegg,C.,Patterson,M.,Robinson,A.,Stride,C.B.,Wall,T.D.,&Wood,S.J.(2008).The impact of human resource and operational management practices on company productivity:Alongitudinal study.Personnel Psychology,61(3),467-501.
35.Carroll,A.B.(1979).A three-dimensional conceptual model of corporate social performance.Academy of Management Review,(4),497-505.
36.Castellanos,R.M.M.,&Martín,M.Y.S.(2011).Training as a source of competitive advantage:Performance impact and the role of firm strategy,the Spanish case.International Journal of Human Resource Management,22(3),574-594.
37.Christmann,P.(2000).Effects of"best practices"of environmental management on cost advantage:The role of complementary assets.Academy of Management Journal,43(4),663-680.
38.Dastmalchian,A.,&Blyton,P.(1992).Organizational Structure,HR Practices and Industrial Relations.Personnel Review,25,58-68.
39.Dyllick,T.,&Hockerts,K.(2002).Beyond the business case for corporate sustainability.Business Strategy and the Environment,11(2),130-141.
40.Enderle,G.(2004).Global competition and corporate responsibilities of small and medium sized enterprises.Business Ethics:A European Review,13(1),50-63.
41.Farrell,D.(2005).Off shoring:Value creation through economic change.Journal of Management Studies,42(3),675-683.
42.Fowler,S.,&Hope,C.(2007).Incorporating sustainable business practices into company strategy.Business Strategy and the Environment,16(1),26-38.
43.Fry,L.W.,Keim,G.D.,&Meiners,R.E.(1982).Corporate contributions:Altruistic or for-profit?Academy of Management Journal,25(1),94-106.
44.Gadenne,D.L.,Kennedy J.,&McKeiver,C.(2009).An empirical study of environmental awareness and practices in SMEs.Journal of Business Ethics,84(1),45-63.
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46.Gujarati,D.(2003).Basic Econometrics,McGraw-Hill:New York,NY.
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48.Hasan,B.(2006).Effectiveness of computer training:The role of multilevel computer self-efficacy.Journal of Organizational and End User Computing,18(1),50-68.
49.Hillman,A.,&Keim,G.(2001).Shareholder value,stakeholder management,and social issues:What's the bottom line?Strategic Management Journal,22(2),125-139.
50.Huselid,M.A.(1995).The impact of human resource management practices on turnover,productivity,and corporate financial performance.Academy of Management Journal,38,635-672.
51.Jackson,S.E.,&Schuler,R.S.(1995).Understanding human resource management in the context of organizations and their environments.Strategic Human Resource Management,46,237-264.
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53.Ladyshewsky,R.K.(2007).A strategic approach for integrating theory to practice in leadership development.Leadership&Organization Development Journal,28(5),426-443.
54.Lau,C.L.L.(2010).A Step Forward:Ethics Education Matters!Journal of Business Ethics,92(4),565-584.
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2.杜健民,唐更华.(2018).中国制造业企业社会责任与财务绩效分析.合作经济与科技,(21),112-114.
3.方行明,魏静,郭丽丽.(2017).可持续发展理论的反思与重构.经济学家,(03),26-33.
4.黄元舒,陈丽婧,熊家青.(2018).基于环境保护视角下的社会责任会计及其披露研究.纳税(9),95-97.
5.金乐琴.(2004).企业社会责任与可持续发展:理论及对策.绿色中国,(1),50-52.
6.靳小翠.(2017).企业文化会影响企业社会责任吗?--来自中国沪市上市公司的经验证据.会计研究,(2),56-63.
7.李春苗,林泽炎.(2004).我国培训市场现状调查.中国人力资源开发,(5),84-87.
8.李二青.(2014).企业文化建设中的人力资源管理问题研究.山东社会科学,(1),155-158.
9.李健,孙海尧,蒲晓敏.(2017).组织成本与公司规模对企业社会责任投入偏重的差异化研究.科技和产业,(10),59-67+121.
10.李骏.(2010).环境保护、企业社会责任与企业可持续发展.华北电力大学学报(社会科学版),(5),7-13.
11.李天星.(2013).国内外可持续发展指标体系研究进展.生态环境学报,(6),1085-1092.
12.李艳丽,高岚.(2018).企业社会责任管理模式的影响因素模型与提升政策.管理评论,(09),186-198.
13.李正.(2006).企业社会责任与企业价值的相关性研究--来自沪市上市公司的经验证据.中国工业经济,(2),77-83.
14.林汉川,王莉,王分棉.(2007).环境绩效、企业责任与产品价值再造.管理世界,(5),155-157.
15.刘立燕.(2004).企业可持续发展的战略选择:社会责任管理.经济与管理,18(12),87-89.
16.倪旭东,戴延君,姚春序.(2015).人力资源管理视角下的企业社会责任建设研究.人类工效学,(5),75-79.
17.牛文元.(2012).中国可持续发展的理论与实践.中国科学院院刊,27(3),280-290.
18.潘临,金鑫.(2014).关于社会责任和企业可持续发展战略的探讨.知识经济,(17),14-15.
19.彭斯震,孙新章.(2014).全球可持续发展报告:背景、进展与有关建议.中国人口.资源与环境,24(12),1-5.
20.沈洪涛.(2007).公司特征与公司社会责任信息披露--来自我国上市公司的经验证据.会计研究,(3),9-16.
21.石友蓉.(2002).企业承担社会责任成本与可持续发展战略.武汉大学学报:哲学社会科学版,(5),549-554.
22.王文成,王诗卉.(2014).中国国有企业社会责任与企业绩效相关性研究.中国软科学,(8),131-137.
23.辛杰.(2009).利益相关者视角下的企业社会责任研究--以山东省1400家企业问卷调查为例.山东大学学报:哲学社会科学版,(1),120-126.
24.薛冬霞,陈王芳,彭剑锋.(2015).基于企业社会责任的人力资源管理实践--以辉瑞为例.中国人力资源开发,(4),69-74.
25.仰海锐,皮建才.(2019).垂直市场结构中的企业社会责任分析.当代经济科学,(2),1-15.
26.赵曙明,吴慈生.(2003).中国企业集团人力资源管理现状调查研究(二)--人力资源培训与开发、绩效考核体系分析.中国人力资源开发,(3),48-50.
27.钟茂初.(2018).绿色发展理念融入区域协调发展战略的对策思考.区域经济评论,(5),84-88.
28.Anderson,J.C.,Dooley,K.,&Runtusanatham,M.(1994).Training for effective continuous quality improvement.Quality Progress,27(12),57-61.
29.Arthur,J.B.(1994).Effects of human resource systems on manufacturing performance and turnover.Academy of Management Journal,37(3),670-687.
30.Bansal,P.(2005).Evolving sustainably:A longitudinal study of corporate sustainable development.Strategic Management Journal,26(3),197-218.
31.Bassi,L.,Ludwig,J.,McMurrer,D.,&Van Buren,M.(2002).Profiting from learning:Firm-level effects of training investments and market implications.Singapore Management Review,24(3),61-76.
32.Baumgartner,R.,&Ebner,D.(2010).Corporate sustainable strategies:Sustainability profiles and maturity levels.Sustainable Development,18(2),76-89.
33.Bhattacharyya,S.S.,Sahay,A.,Arora,A.P.,&Chaturvedi,A.(2008).A toolkit for designing firm level strategic corporate social responsibility(CSR)initiatives.Social Responsibility Journal,4(3),265-282.
34.Birdi,K.,Clegg,C.,Patterson,M.,Robinson,A.,Stride,C.B.,Wall,T.D.,&Wood,S.J.(2008).The impact of human resource and operational management practices on company productivity:Alongitudinal study.Personnel Psychology,61(3),467-501.
35.Carroll,A.B.(1979).A three-dimensional conceptual model of corporate social performance.Academy of Management Review,(4),497-505.
36.Castellanos,R.M.M.,&Martín,M.Y.S.(2011).Training as a source of competitive advantage:Performance impact and the role of firm strategy,the Spanish case.International Journal of Human Resource Management,22(3),574-594.
37.Christmann,P.(2000).Effects of"best practices"of environmental management on cost advantage:The role of complementary assets.Academy of Management Journal,43(4),663-680.
38.Dastmalchian,A.,&Blyton,P.(1992).Organizational Structure,HR Practices and Industrial Relations.Personnel Review,25,58-68.
39.Dyllick,T.,&Hockerts,K.(2002).Beyond the business case for corporate sustainability.Business Strategy and the Environment,11(2),130-141.
40.Enderle,G.(2004).Global competition and corporate responsibilities of small and medium sized enterprises.Business Ethics:A European Review,13(1),50-63.
41.Farrell,D.(2005).Off shoring:Value creation through economic change.Journal of Management Studies,42(3),675-683.
42.Fowler,S.,&Hope,C.(2007).Incorporating sustainable business practices into company strategy.Business Strategy and the Environment,16(1),26-38.
43.Fry,L.W.,Keim,G.D.,&Meiners,R.E.(1982).Corporate contributions:Altruistic or for-profit?Academy of Management Journal,25(1),94-106.
44.Gadenne,D.L.,Kennedy J.,&McKeiver,C.(2009).An empirical study of environmental awareness and practices in SMEs.Journal of Business Ethics,84(1),45-63.
45.Garone,S.J.(1999).The link between corporate citizenship and financial performance.Conference Board.
46.Gujarati,D.(2003).Basic Econometrics,McGraw-Hill:New York,NY.
47.Hagen,O.(2008).Seduced by their proactive image?On using auto communication to enhance CSR.Corporate Reputation Review,11(2),130-144.
48.Hasan,B.(2006).Effectiveness of computer training:The role of multilevel computer self-efficacy.Journal of Organizational and End User Computing,18(1),50-68.
49.Hillman,A.,&Keim,G.(2001).Shareholder value,stakeholder management,and social issues:What's the bottom line?Strategic Management Journal,22(2),125-139.
50.Huselid,M.A.(1995).The impact of human resource management practices on turnover,productivity,and corporate financial performance.Academy of Management Journal,38,635-672.
51.Jackson,S.E.,&Schuler,R.S.(1995).Understanding human resource management in the context of organizations and their environments.Strategic Human Resource Management,46,237-264.
52.L?ms?,A.M.,Vehkaper?,M.,Puttonen,T.,&Pesonen,H.L.(2008).Effect of business education on women and men students'attitudes on corporate responsibility in society.Journal of Business Ethics,82(1),45-58.
53.Ladyshewsky,R.K.(2007).A strategic approach for integrating theory to practice in leadership development.Leadership&Organization Development Journal,28(5),426-443.
54.Lau,C.L.L.(2010).A Step Forward:Ethics Education Matters!Journal of Business Ethics,92(4),565-584.
55.Li,J.,Huang,J.,Liu,Z.,Zhu,H.,&Cai,Y.(2012).The effects of employee training on the relationship between environmental attitude and firms'performance in sustainable development.International Journal of Human Resource Management,23(14),2995-3008.
56.Li,J.,Zhang,Y.,Hu,Y.,Tao,X.,Jiang,W.,&Qi,L.(2018).Developed market or developing market?:A perspective of institutional theory on multinational enterprises'diversification and sustainable development with environmental protection.Business Strategy and the Environment,27(3),338-369.
57.Makadok,R.(2001).A pointed commentary on Priem and Butler.Academy of Management Journal,26(4),498-505.
58.Montiel,I.(2008).Corporate social responsibility and corporate sustainability.Organization&Environment,21(3),245-269.
59.Pfeffer,J.(1998).Seven practices of successful organizations.California Management Review,40,96-124.
60.Porter,M.(1985).Competitive advantage.Free Press New York.
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