资源观视角下企业社会责任与企业绩效研究
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摘要
学术界关于企业社会责任的研究在西方已有半个多世纪的历史,国内相关研究从上世纪九十年代开始,也已有十几年。随着世界经济和市场走向一体化、我国正式加入WTO以及企业的知识密集度不断增强,企业赢得竞争优势的关键资源从传统的有形资源迅速向责任、能力、信誉、专利等无形资源扩展。国际贸易磨擦和非关税性贸易壁垒的日益增多,近年来国内有关企业社会责任的研究不断升温。关于CSR的研究论文数量激增,而企业界则在企业社会责任管理实践领域进行着积极的探索。
理论研究至今虽已逾十年,但国内外学者在其理论体系、内容构成、理论基础等多方面都尚未形成共识。因此,本研究选择这个具有一定开拓性的领域作为研究主题。借鉴资源基础理论的视角,结合浙江企业市场竞争的实践,以浙江企业为研究对象,通过理论演绎、模型构建、统计分析等一系列分析过程,并结合统计软件SPSS15.0和结构方程建模软件AMOS7.0等工具的综合应用,在提出和验证企业社会责任构成的测量维度的基础上,全面研究了企业社会责任与企业可持续发展绩效和财务营运绩效的关系,突出了企业社会责任构成维度的相互作用,研究主要结论包括:
(1)企业社会责任维度的解构一直是学者讨论的热点问题。本研究基于资源基础理论建立企业社会责任解构,通过问卷收集的数据,采取有限信息的分析方式,进行验证性因素分析。结果表明,现阶段企业社会责任的构成要素包含环境责任、人力责任、技术责任和声誉责任四个衡量维度。
(2)通过建立企业社会责任的构成维度对企业绩效产生影响的概念模型,并考虑了企业规模和行业类型等控制变量的影响。本研究采用嵌套模型分析方法,提出了四个作为备选的嵌套模型,卡方差异度检验结果表明,协同作用模型(即假设模型)比饱和模型、独立模型对数据拟合得更好,也更为简约。结果表明,企业社会责任的构成要素即环境责任、人力责任、技术责任和和声誉责任对企业可持续发展绩效和营运绩效有着显著的直接正向影响。
(3)协同作用模型中潜在变量间直接路径的分析结果显示,环境责任与企业可持续发展绩效之间存在正相关关系,但与企业营运绩效之间不存在正相关关系;人力责任与企业绩效存在正相关关系,说明人力责任能够提升企业财务绩效,人力责任也能够促进企业可持续发展绩效;技术责任与企业可持续发展绩效间存在正相关关系,说明技术责任能促进企业长期发展绩效,但与企业短期营运绩效关系不显著。声誉责任与企业绩效具有正相关关系,说明声誉责任能促进企业财务绩效,也增强企业可持续发展能力。这个结果给企业这样的启示,声誉责任也是企业绩效的重要来源,外部网络会对企业绩效做出贡献。
(4)本研究通过效应分解分析了潜在变量间的效应,包括直接效应和间接效应两种。结果表明,环境责任、人力责任、技术责任和声誉责任直接的相互关系对企业可持续发展绩效和营运绩效均具有正效应。环境责任对企业可持续发展绩效和营运绩效的效应除了直接效应,还有由于与声誉责任的相关性所导致的未分解效应,这种效应显示环境责任与声誉责任协同作用对企业绩效产生正向作用。同样的,人力责任对企业可持续发展绩效和营运绩效也存在由于人力责任与声誉责任相关性而发生的未分解效应,它显示人力责任与声誉责任的协同作用对企业绩效产生正向效应。最后人力责任与技术责任对企业可持续发展绩效和营运绩效间存在正的未分解效应,这种未分解效应是由于人力责任与技术责任的相关性而发生影响的,反映了人力责任通过技术责任对企业绩效的正效应。
本论文主要在以下三方面有所发展和创新:
(1)从“资源基础理论”视角把握企业社会责任,提出和验证四维企业社会责任测量模型。企业社会责任的测量至今仍是该领域研究的难点,目前尚未形成统一的意见。本研究提出了四维度企业社会责任测量模型,分析了企业社会责任的构成要素——环境责任、人力责任、技术责任和声誉责任及其各自的测量维度,并采用验证性因素分析进行了检验。因此研究结论不仅可以为企业社会责任测量研究的发展提供实证支持,而且可以为我国企业的社会责任实践以及我国企业社会责任测量理论的定量研究提供一定的借鉴。
(2)本研究利用企业文本分析调查数据,运用统计分析方法检验企业社会责任与企业绩效的直接关系,同时考察了企业社会责任对企业财务绩效和可持续发展绩效等两类绩效的作用,较为全面、系统地分析了企业社会责任在企业经济利益和发展成长等方面的不同作用,为企业进行企业社会责任管理、提升企业社会责任对企业绩效的促进作用提供了理论依据。
(3)本研究基于资源基础观视角,研究了企业社会责任四个维度间存在的复杂影响和相互作用,以及这种交互关系又对企业绩效产生影响。企业社会责任构成要素的相关性对企业绩效的影响的实证研究是目前企业社会责任研究的薄弱点,本研究对这个领域的探讨,为拓展企业社会责任影响企业绩效的内在机理的研究作出一定的贡献。
本研究由于客观原因,在研究过程中仍有一些局限之处,企业社会责任作为一个重要的新兴研究热点,目前尚未形成完善的理论体系,尚有许多方面和大量的问题值得深入探讨和研究。
The research of corporate social responsibility(CSR) has been done in weatern countries for half centure,and some scholors began to do CSR-related in China from 1990s,it has been more than 10years.With the globalization and integration of the world economic and markets,and China's formally entering the WTO,the increasing corporate knowledge density made the key resources of business competitive advantage expand from the traditional tangible resources quickly to the responsibility,ability, reputation,patents and other intangible resources.Recently with the increase of the international trade frictions and non-tariff barriers,the number of the literature papers explosive grows,and the research temperature on CSR is increasingly rising.
The theoretical CSR research has been more than a decade,but there have not reached a consensus yet in its theoretical system,theory base and concept construct,etc.Therefore,this paper takes CSR as the ground-breaking research topic.Based on the resource-based theory,the study examines the relationship between the CSR and the financial performance in Zhejiang Province by employing the method of theoretical interpretation,model construction and statistics analysis, which includes statistcs tools of SPSS15.0 and Structural Equation Modeling(SEM)AMOS7.0.The main conclusions of this paper include:
(1)The dimension deconstruction of corporate social responsibility has been a hot topic in CSR study.Based on resource-based theory,this study conducts confirmatory factor analysis(CFA) by limited information analysis after the data collection through the queationnair from interview. The results show that the dimension of the corporate social responsibility includes four dimensions,which are environment responsibility,human responsibility,technical responsibility and reputation responsibility.
(2)This paper establishes a conceptual framework of the CSR's impact on the corporate performance with control of the firm size and sectors.Nested model analysis method was proposed as an alternative of the four nested models,chi-square difference test results show that the synergy model,which is hypothetical model of this study,fits better than the saturated model,the independent model,and has proved to be more simple.The results show the CSR has a positive effect on corporate suatainable performance and operation performance.
(3)The results of the synergy model shows that the environment responsibility is positive to the sustainable performance,but no positive correlation with the operations performance;The human responsibility are positively related to corporate performance,which means the human resources can enhance the enterprise's financial performance,and promote sustainable performance as well;A positive correlation between technical responsibility and corporate sustainable performance is exist, which shows that technical responsibility can promote corporate long-term performance,but for short-term operating performance such relation is not significant.Corporate reputation responsibility has a positive correlation with the financial performance.The results suggest that external network will contribute to corporate performance.
(4) This paper analyzes the effects of latent variables both directly and indirectly.The results show that the direct relationship between environment responsibility,human responsibility,technical responsibility and reputation responsibility has a positive effect on the sustainable and operating performance.The synergy effect of environment responsibility and reputation responsibility plays a positive role in corporate performance.Similarly,the synergy effect between human responsibility and reputation responsibility has a positive effect of corporate performance,as well as human responsibility and technical responsibility.
The main innovations of this dissertation are as follows:
(1)Based on resource-based theory,this article develops and tests the four-dimensional model of corporate social responsibility.The conclusion of the study can not only for the measurement of corporate social responsibility to provide empirical support for the development,but also for our corporate social responsibility practices,and corporate social responsibility of our quantitative study of measurement theory to provide a reference.
(2) By employing the method of content analysis and SEM,this study examines the direct relationship between corporate social responsibility and corporate performance,and has comprehensive, systematic analysis of corporate social responsibility at the economic interests of enterprises and sustainable development for CSR management in order to promote the role of performance.
(3)An Empirical Study of the impact of corporate social responsibility on corporate performance expands previous research in this area,and contributes the study of the inherent mechanism between CSR and corporate performance.
理论研究至今虽已逾十年,但国内外学者在其理论体系、内容构成、理论基础等多方面都尚未形成共识。因此,本研究选择这个具有一定开拓性的领域作为研究主题。借鉴资源基础理论的视角,结合浙江企业市场竞争的实践,以浙江企业为研究对象,通过理论演绎、模型构建、统计分析等一系列分析过程,并结合统计软件SPSS15.0和结构方程建模软件AMOS7.0等工具的综合应用,在提出和验证企业社会责任构成的测量维度的基础上,全面研究了企业社会责任与企业可持续发展绩效和财务营运绩效的关系,突出了企业社会责任构成维度的相互作用,研究主要结论包括:
(1)企业社会责任维度的解构一直是学者讨论的热点问题。本研究基于资源基础理论建立企业社会责任解构,通过问卷收集的数据,采取有限信息的分析方式,进行验证性因素分析。结果表明,现阶段企业社会责任的构成要素包含环境责任、人力责任、技术责任和声誉责任四个衡量维度。
(2)通过建立企业社会责任的构成维度对企业绩效产生影响的概念模型,并考虑了企业规模和行业类型等控制变量的影响。本研究采用嵌套模型分析方法,提出了四个作为备选的嵌套模型,卡方差异度检验结果表明,协同作用模型(即假设模型)比饱和模型、独立模型对数据拟合得更好,也更为简约。结果表明,企业社会责任的构成要素即环境责任、人力责任、技术责任和和声誉责任对企业可持续发展绩效和营运绩效有着显著的直接正向影响。
(3)协同作用模型中潜在变量间直接路径的分析结果显示,环境责任与企业可持续发展绩效之间存在正相关关系,但与企业营运绩效之间不存在正相关关系;人力责任与企业绩效存在正相关关系,说明人力责任能够提升企业财务绩效,人力责任也能够促进企业可持续发展绩效;技术责任与企业可持续发展绩效间存在正相关关系,说明技术责任能促进企业长期发展绩效,但与企业短期营运绩效关系不显著。声誉责任与企业绩效具有正相关关系,说明声誉责任能促进企业财务绩效,也增强企业可持续发展能力。这个结果给企业这样的启示,声誉责任也是企业绩效的重要来源,外部网络会对企业绩效做出贡献。
(4)本研究通过效应分解分析了潜在变量间的效应,包括直接效应和间接效应两种。结果表明,环境责任、人力责任、技术责任和声誉责任直接的相互关系对企业可持续发展绩效和营运绩效均具有正效应。环境责任对企业可持续发展绩效和营运绩效的效应除了直接效应,还有由于与声誉责任的相关性所导致的未分解效应,这种效应显示环境责任与声誉责任协同作用对企业绩效产生正向作用。同样的,人力责任对企业可持续发展绩效和营运绩效也存在由于人力责任与声誉责任相关性而发生的未分解效应,它显示人力责任与声誉责任的协同作用对企业绩效产生正向效应。最后人力责任与技术责任对企业可持续发展绩效和营运绩效间存在正的未分解效应,这种未分解效应是由于人力责任与技术责任的相关性而发生影响的,反映了人力责任通过技术责任对企业绩效的正效应。
本论文主要在以下三方面有所发展和创新:
(1)从“资源基础理论”视角把握企业社会责任,提出和验证四维企业社会责任测量模型。企业社会责任的测量至今仍是该领域研究的难点,目前尚未形成统一的意见。本研究提出了四维度企业社会责任测量模型,分析了企业社会责任的构成要素——环境责任、人力责任、技术责任和声誉责任及其各自的测量维度,并采用验证性因素分析进行了检验。因此研究结论不仅可以为企业社会责任测量研究的发展提供实证支持,而且可以为我国企业的社会责任实践以及我国企业社会责任测量理论的定量研究提供一定的借鉴。
(2)本研究利用企业文本分析调查数据,运用统计分析方法检验企业社会责任与企业绩效的直接关系,同时考察了企业社会责任对企业财务绩效和可持续发展绩效等两类绩效的作用,较为全面、系统地分析了企业社会责任在企业经济利益和发展成长等方面的不同作用,为企业进行企业社会责任管理、提升企业社会责任对企业绩效的促进作用提供了理论依据。
(3)本研究基于资源基础观视角,研究了企业社会责任四个维度间存在的复杂影响和相互作用,以及这种交互关系又对企业绩效产生影响。企业社会责任构成要素的相关性对企业绩效的影响的实证研究是目前企业社会责任研究的薄弱点,本研究对这个领域的探讨,为拓展企业社会责任影响企业绩效的内在机理的研究作出一定的贡献。
本研究由于客观原因,在研究过程中仍有一些局限之处,企业社会责任作为一个重要的新兴研究热点,目前尚未形成完善的理论体系,尚有许多方面和大量的问题值得深入探讨和研究。
The research of corporate social responsibility(CSR) has been done in weatern countries for half centure,and some scholors began to do CSR-related in China from 1990s,it has been more than 10years.With the globalization and integration of the world economic and markets,and China's formally entering the WTO,the increasing corporate knowledge density made the key resources of business competitive advantage expand from the traditional tangible resources quickly to the responsibility,ability, reputation,patents and other intangible resources.Recently with the increase of the international trade frictions and non-tariff barriers,the number of the literature papers explosive grows,and the research temperature on CSR is increasingly rising.
The theoretical CSR research has been more than a decade,but there have not reached a consensus yet in its theoretical system,theory base and concept construct,etc.Therefore,this paper takes CSR as the ground-breaking research topic.Based on the resource-based theory,the study examines the relationship between the CSR and the financial performance in Zhejiang Province by employing the method of theoretical interpretation,model construction and statistics analysis, which includes statistcs tools of SPSS15.0 and Structural Equation Modeling(SEM)AMOS7.0.The main conclusions of this paper include:
(1)The dimension deconstruction of corporate social responsibility has been a hot topic in CSR study.Based on resource-based theory,this study conducts confirmatory factor analysis(CFA) by limited information analysis after the data collection through the queationnair from interview. The results show that the dimension of the corporate social responsibility includes four dimensions,which are environment responsibility,human responsibility,technical responsibility and reputation responsibility.
(2)This paper establishes a conceptual framework of the CSR's impact on the corporate performance with control of the firm size and sectors.Nested model analysis method was proposed as an alternative of the four nested models,chi-square difference test results show that the synergy model,which is hypothetical model of this study,fits better than the saturated model,the independent model,and has proved to be more simple.The results show the CSR has a positive effect on corporate suatainable performance and operation performance.
(3)The results of the synergy model shows that the environment responsibility is positive to the sustainable performance,but no positive correlation with the operations performance;The human responsibility are positively related to corporate performance,which means the human resources can enhance the enterprise's financial performance,and promote sustainable performance as well;A positive correlation between technical responsibility and corporate sustainable performance is exist, which shows that technical responsibility can promote corporate long-term performance,but for short-term operating performance such relation is not significant.Corporate reputation responsibility has a positive correlation with the financial performance.The results suggest that external network will contribute to corporate performance.
(4) This paper analyzes the effects of latent variables both directly and indirectly.The results show that the direct relationship between environment responsibility,human responsibility,technical responsibility and reputation responsibility has a positive effect on the sustainable and operating performance.The synergy effect of environment responsibility and reputation responsibility plays a positive role in corporate performance.Similarly,the synergy effect between human responsibility and reputation responsibility has a positive effect of corporate performance,as well as human responsibility and technical responsibility.
The main innovations of this dissertation are as follows:
(1)Based on resource-based theory,this article develops and tests the four-dimensional model of corporate social responsibility.The conclusion of the study can not only for the measurement of corporate social responsibility to provide empirical support for the development,but also for our corporate social responsibility practices,and corporate social responsibility of our quantitative study of measurement theory to provide a reference.
(2) By employing the method of content analysis and SEM,this study examines the direct relationship between corporate social responsibility and corporate performance,and has comprehensive, systematic analysis of corporate social responsibility at the economic interests of enterprises and sustainable development for CSR management in order to promote the role of performance.
(3)An Empirical Study of the impact of corporate social responsibility on corporate performance expands previous research in this area,and contributes the study of the inherent mechanism between CSR and corporate performance.
引文
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