战略性企业社会责任与企业绩效:顾此失彼还是两全其美?
|
摘要
企业社会责任与绩效关系的研究作为社会责任领域的核心问题至今仍未能形成一致性结论,基于长期导向的战略性企业社会责任概念为回答这一问题提供了新的视角。本文根据2011—2017年中国制造业上市公司的经验数据,通过对前瞻性环保和战略性慈善这两种典型活动的考察,分析了战略性企业社会责任及其不同类型对绩效的影响作用。研究结果表明:内向型SCSR活动对绩效具有显著正的累积效应,当这一活动与企业生产经营关联度高时对绩效的提升效果更为明显,从时间维度上看对绩效的提升效果呈现先负向后正向的动态变化且具有持续性;而外向型SCSR活动对绩效的影响仅在能够被消费者感知时才能发挥正向影响,从时间维度看短期内即可发挥对绩效的提升效果,但这一效果随时间的推移而逐渐减弱。
As a hot issue in the field of social responsibility the research on the relationship between corporate social responsibility and performance has still not reached a consistent conclusion so far.The concept of strategic corporate social responsibility(SCSR) based on long-term orientation provides a new perspective for this issue.According to the empirical data of listed manufacturing companies in China from 2011 to 2017,through investigating forward-looking environmental protection and strategic philanthropy,this paper analyzes the impact of SCSR on performance and its operational conditions.The internally-oriented SCSR activity has a significant positive cumulative effect on performance.This effect is more obvious when this activity has a high degree of correlation with enterprise production process.When considering the time factor,the effect of performance improvement sustainably shows a dynamic trend,namely negative in the early stage while positive in the later.The effect of externally-oriented SCSR on performance can only play a positive role when it can be perceived by consumers.When considering the time factor,the effect will appear in the short term,but will weaken over time.
As a hot issue in the field of social responsibility the research on the relationship between corporate social responsibility and performance has still not reached a consistent conclusion so far.The concept of strategic corporate social responsibility(SCSR) based on long-term orientation provides a new perspective for this issue.According to the empirical data of listed manufacturing companies in China from 2011 to 2017,through investigating forward-looking environmental protection and strategic philanthropy,this paper analyzes the impact of SCSR on performance and its operational conditions.The internally-oriented SCSR activity has a significant positive cumulative effect on performance.This effect is more obvious when this activity has a high degree of correlation with enterprise production process.When considering the time factor,the effect of performance improvement sustainably shows a dynamic trend,namely negative in the early stage while positive in the later.The effect of externally-oriented SCSR on performance can only play a positive role when it can be perceived by consumers.When considering the time factor,the effect will appear in the short term,but will weaken over time.
引文
[1]VOGEL D.The market for virtue:the potential and limits of corporate social responsibility[M].2nd ed.Washington:Brookings Institution Press,2006.
[2]LEE M P.A review of the theories of corporate social responsibility:its evolutionary path and the road ahead[J].International Journal of Management Reviews,2008,10(1):53-73.
[3]李伟阳,肖红军.基于管理视角的企业社会责任演进与发展[J].首都经济贸易大学学报,2010(5):61-69.
[4]PORTER M E,KRAMER M R.Strategy and society:the link between competitive advantage and corporate social responsibility[J].Harvard Business Review,2006,84(12):78-92,163.
[5]JAMALI D.The case for strategic corporate social responsibility in developing countries[J].Business and Society Review,2007,112(1):1-27.
[6]刘建秋,盛梦雅.战略性社会责任与企业可持续竞争优势[J].经济与管理评论,2017(1):36-49.
[7]BELU C,MANESCU C.Strategic corporate social responsibility and economic performance[J].Applied Economics,2013,45(19):2751-2764.
[8]MICHELON G,BOESSO G,KUMAR K.Examining the link between strategic corporate social responsibility and company performance:an analysis of the best corporate citizens[J].Corporate Social Responsibility and Environmental Management,2013,20(2):81-94.
[9]齐义山,黄忠东.战略性企业社会责任、开放式创新与企业绩效的关系——以江苏制造业为例[J].经济体制改革,2014(6):116-120.
[10]邵兴东,孟宪忠.转型期中国企业战略性社会责任——以华为和碧桂园为例[J].经济与管理研究,2015(9):121-129.
[11]SLAWINSKI N,BANSAL T.Short on time:the role of time in business sustainability[J].Academy of Management Proceedings,2009(1):1-6.
[12]PELOZA J,SHANG J.How can corporate social responsibility activities create value for stakeholders?A systematic review[J].Journal of the Academy of Marketing Science,2011,39(1):117-135.
[13]MCWILLIAMS A,SIEGEL D S,WRIGHT P M.Corporate social responsibility:strategic implications[J].Journal of Management Studies,2006,43(1):1-18.
[14]ELKINGTON J.Cannibals with forks:the triple bottom line of 21st century business[M].Oxford:Capstone Publishing Limited,1997.
[15]BOSTIAN M,FARE R,GROSSKOPF S,et al.Environmental investment and firm performance:a network approach[J].Energy Economics,2016,57:243-255.
[16]RAMANATHAN R,HE Q,BLACK A,et al.Environmental regulations,innovation and firm performance:a revisit of the Porter hypothesis[J].Journal of Cleaner Production,2017,155(2):79-92.
[17]程巧莲,田也壮.中国制造企业环境战略、环境绩效与经济绩效的关系研究[J].中国人口·资源与环境,2012(S2):116-118.
[18]胡曲应.上市公司环境绩效与财务绩效的相关性研究[J].中国人口·资源与环境,2012(6):23-32.
[19]颉茂华,王璟,刘冬梅.环境规制、技术创新与企业经营绩效[J].南开管理评论,2014(6):106-113.
[20]韩超,张伟广,冯展斌.环境规制如何“去”资源错配——基于中国首次约束性污染控制的分析[J].中国工业经济,2017(4):115-134.
[21]PETERAF M A.The cornerstones of competitive advantage:a resource based view[J].Strategic Management Journal,1993,14(3):179-191.
[22]MCADAM R,LEONARD D.Corporate social responsibility in a total quality management context:opportunities for sustainable growth[J].Corporate Governance:The International Journal of Business in Society,2003,3(4):36-45.
[23]WANG H,QIAN C.Corporate philanthropy and corporate financial performance:the roles of stakeholder response and political access[J].Academy of Management Journal,2011,54(6):1159-1181.
[24]张敏,马黎珺,张雯.企业慈善捐赠的政企纽带效应——基于中国上市公司的经验证据[J].管理世界,2013(7):163-171.
[25]张建君.竞争—承诺—服从:中国企业慈善捐款的动机[J].管理世界,2013(9):118-129,143.
[26]胡珺,王红建,宋献中.企业慈善捐赠具有战略效应吗?——基于产品市场竞争的视角[J].审计与经济研究,2017(4):83-92.
[27]DU S,BHATTACHARYA C B,SEN S.Reaping relational rewards from corporate social responsibility:the role of competitive positioning[J].International Journal of Research in Marketing,2007,24(3):224-241.
[28]PORTER M E,KRAMER M R.The competitive advantage of corporate philanthropy[J].Harvard Business Review,2002,80(12):56-68,133.
[29]EUROSTAT TASK FORCE.Definitions and guidelines for measurement and reporting of company environmental protection expenditure[R/OL].(2001-09-21).https://www.scb.se/statistik/MI/MI1302/_dokument/uppgiftslamnare/ENV013_6A_Off2000.pdf.
[30]山立威,甘犁,郑涛.公司捐款与经济动机——汶川地震后中国上市公司捐款的实证研究[J].经济研究,2008(11):51-61.
[31]袁建国,后青松,程晨.企业政治资源的诅咒效应——基于政治关联与企业技术创新的考察[J].管理世界,2015(1):139-155.[31]CAI L,CUI J,JO H.Corporate environmental responsibility and firm risk[J].Journal of Business Ethics,2016,139(3):563-594.
[32]李增福,汤旭东,连玉君.中国民营企业社会责任背离之谜[J].管理世界,2016(9):136-148,160,188.
(1)本文在此采用“前瞻性环保”这一用语,而未采用与SCSR概念更具有一致性的“战略性环保”一词,主要是考虑到与现有研究的一致表达。企业的环境保护战略可以根据企业处理环境问题的积极程度分为反应型环境保护战略(reactive environmental strategy)和前瞻性环境保护战略(proactive environmental strategy)。前者指企业出于对环境法规变化和制度约束所做出的环境保护战略,以保持其运营在环境保护上的合法性;后者是指企业超前于现有法规要求,采取先发制人战略,积极进行环保投资以提供绿色产品或服务。后来学者们多使用“前瞻性环保”一词指代企业的积极主动环保行为。
(2)中国最早的企业社会责任独立咨询机构北京商道纵横信息科技有限责任公司和财经新媒体平台“界面”于2016年在界面手机客户端和网站发起关于公众可持续消费认知、态度和行为的在线调查,对收到的1万份答卷做了统计分析并发布了《可持续发展及可持续消费公众认知、态度、行为研究2016》,详见http://www.syntao.com/syntao/index.php/web/tab/report。
(3)自愿披露社会责任报告本身就是企业向外界表明积极履行社会责任的一种信号,很难想象没有披露报告的公司会进行社会责任战略规划。因此,本文将研究对象限定于发布社会责任报告的上市公司。
(4)根据欧盟统计局(2001)定义:企业环保投资是“与环境保护活动有关的所有资本性支出(包括方法、技术、工艺、设备或其组件)和经常性支出,其主要目的是治理、监控、减少和预防企业经营活动产生的造成环境退化的污染行为及污染物”。
(5)具体包括:农副食品加工业、食品制造业、酒茶及饮料制造业、纺织业、造纸和纸制品业、石油化工业、化学制造业、化学纤维制造业、非金属矿物制造业、黑色金属加工业、有色金属加工业、金属制品业、汽车制造业、电子设备制造业。
[2]LEE M P.A review of the theories of corporate social responsibility:its evolutionary path and the road ahead[J].International Journal of Management Reviews,2008,10(1):53-73.
[3]李伟阳,肖红军.基于管理视角的企业社会责任演进与发展[J].首都经济贸易大学学报,2010(5):61-69.
[4]PORTER M E,KRAMER M R.Strategy and society:the link between competitive advantage and corporate social responsibility[J].Harvard Business Review,2006,84(12):78-92,163.
[5]JAMALI D.The case for strategic corporate social responsibility in developing countries[J].Business and Society Review,2007,112(1):1-27.
[6]刘建秋,盛梦雅.战略性社会责任与企业可持续竞争优势[J].经济与管理评论,2017(1):36-49.
[7]BELU C,MANESCU C.Strategic corporate social responsibility and economic performance[J].Applied Economics,2013,45(19):2751-2764.
[8]MICHELON G,BOESSO G,KUMAR K.Examining the link between strategic corporate social responsibility and company performance:an analysis of the best corporate citizens[J].Corporate Social Responsibility and Environmental Management,2013,20(2):81-94.
[9]齐义山,黄忠东.战略性企业社会责任、开放式创新与企业绩效的关系——以江苏制造业为例[J].经济体制改革,2014(6):116-120.
[10]邵兴东,孟宪忠.转型期中国企业战略性社会责任——以华为和碧桂园为例[J].经济与管理研究,2015(9):121-129.
[11]SLAWINSKI N,BANSAL T.Short on time:the role of time in business sustainability[J].Academy of Management Proceedings,2009(1):1-6.
[12]PELOZA J,SHANG J.How can corporate social responsibility activities create value for stakeholders?A systematic review[J].Journal of the Academy of Marketing Science,2011,39(1):117-135.
[13]MCWILLIAMS A,SIEGEL D S,WRIGHT P M.Corporate social responsibility:strategic implications[J].Journal of Management Studies,2006,43(1):1-18.
[14]ELKINGTON J.Cannibals with forks:the triple bottom line of 21st century business[M].Oxford:Capstone Publishing Limited,1997.
[15]BOSTIAN M,FARE R,GROSSKOPF S,et al.Environmental investment and firm performance:a network approach[J].Energy Economics,2016,57:243-255.
[16]RAMANATHAN R,HE Q,BLACK A,et al.Environmental regulations,innovation and firm performance:a revisit of the Porter hypothesis[J].Journal of Cleaner Production,2017,155(2):79-92.
[17]程巧莲,田也壮.中国制造企业环境战略、环境绩效与经济绩效的关系研究[J].中国人口·资源与环境,2012(S2):116-118.
[18]胡曲应.上市公司环境绩效与财务绩效的相关性研究[J].中国人口·资源与环境,2012(6):23-32.
[19]颉茂华,王璟,刘冬梅.环境规制、技术创新与企业经营绩效[J].南开管理评论,2014(6):106-113.
[20]韩超,张伟广,冯展斌.环境规制如何“去”资源错配——基于中国首次约束性污染控制的分析[J].中国工业经济,2017(4):115-134.
[21]PETERAF M A.The cornerstones of competitive advantage:a resource based view[J].Strategic Management Journal,1993,14(3):179-191.
[22]MCADAM R,LEONARD D.Corporate social responsibility in a total quality management context:opportunities for sustainable growth[J].Corporate Governance:The International Journal of Business in Society,2003,3(4):36-45.
[23]WANG H,QIAN C.Corporate philanthropy and corporate financial performance:the roles of stakeholder response and political access[J].Academy of Management Journal,2011,54(6):1159-1181.
[24]张敏,马黎珺,张雯.企业慈善捐赠的政企纽带效应——基于中国上市公司的经验证据[J].管理世界,2013(7):163-171.
[25]张建君.竞争—承诺—服从:中国企业慈善捐款的动机[J].管理世界,2013(9):118-129,143.
[26]胡珺,王红建,宋献中.企业慈善捐赠具有战略效应吗?——基于产品市场竞争的视角[J].审计与经济研究,2017(4):83-92.
[27]DU S,BHATTACHARYA C B,SEN S.Reaping relational rewards from corporate social responsibility:the role of competitive positioning[J].International Journal of Research in Marketing,2007,24(3):224-241.
[28]PORTER M E,KRAMER M R.The competitive advantage of corporate philanthropy[J].Harvard Business Review,2002,80(12):56-68,133.
[29]EUROSTAT TASK FORCE.Definitions and guidelines for measurement and reporting of company environmental protection expenditure[R/OL].(2001-09-21).https://www.scb.se/statistik/MI/MI1302/_dokument/uppgiftslamnare/ENV013_6A_Off2000.pdf.
[30]山立威,甘犁,郑涛.公司捐款与经济动机——汶川地震后中国上市公司捐款的实证研究[J].经济研究,2008(11):51-61.
[31]袁建国,后青松,程晨.企业政治资源的诅咒效应——基于政治关联与企业技术创新的考察[J].管理世界,2015(1):139-155.[31]CAI L,CUI J,JO H.Corporate environmental responsibility and firm risk[J].Journal of Business Ethics,2016,139(3):563-594.
[32]李增福,汤旭东,连玉君.中国民营企业社会责任背离之谜[J].管理世界,2016(9):136-148,160,188.
(1)本文在此采用“前瞻性环保”这一用语,而未采用与SCSR概念更具有一致性的“战略性环保”一词,主要是考虑到与现有研究的一致表达。企业的环境保护战略可以根据企业处理环境问题的积极程度分为反应型环境保护战略(reactive environmental strategy)和前瞻性环境保护战略(proactive environmental strategy)。前者指企业出于对环境法规变化和制度约束所做出的环境保护战略,以保持其运营在环境保护上的合法性;后者是指企业超前于现有法规要求,采取先发制人战略,积极进行环保投资以提供绿色产品或服务。后来学者们多使用“前瞻性环保”一词指代企业的积极主动环保行为。
(2)中国最早的企业社会责任独立咨询机构北京商道纵横信息科技有限责任公司和财经新媒体平台“界面”于2016年在界面手机客户端和网站发起关于公众可持续消费认知、态度和行为的在线调查,对收到的1万份答卷做了统计分析并发布了《可持续发展及可持续消费公众认知、态度、行为研究2016》,详见http://www.syntao.com/syntao/index.php/web/tab/report。
(3)自愿披露社会责任报告本身就是企业向外界表明积极履行社会责任的一种信号,很难想象没有披露报告的公司会进行社会责任战略规划。因此,本文将研究对象限定于发布社会责任报告的上市公司。
(4)根据欧盟统计局(2001)定义:企业环保投资是“与环境保护活动有关的所有资本性支出(包括方法、技术、工艺、设备或其组件)和经常性支出,其主要目的是治理、监控、减少和预防企业经营活动产生的造成环境退化的污染行为及污染物”。
(5)具体包括:农副食品加工业、食品制造业、酒茶及饮料制造业、纺织业、造纸和纸制品业、石油化工业、化学制造业、化学纤维制造业、非金属矿物制造业、黑色金属加工业、有色金属加工业、金属制品业、汽车制造业、电子设备制造业。