企业社会责任行为与企业竞争优势:转化效应与逻辑——来自中国100强社会责任上市公司经验证据的分析

摘要

Beginning with the multi-level of corporate competitive advantage, this paper analyzes the connection and transformation mechanism between corporate social responsibility and competitive advantage; by introducing CSR behavior theory and selecting the top 100 CSR public corporation in China from 2009 to 2015 as the samples of research, the paper explores the transformation effect on different types of CSR behaviors contributing to competitive advantage in different levels.In general, CSR activity has a significant effect on the corporate competitive advantage, the effect on capacity and value is better, while the effect on performance isn′t significant; the effect of different CSR behaviors on competitive advantage is different, and the larger of the corporate scale, the transformation effect is more significant.This conclusion gives a reasonable explanation for the puzzle of CSR-CFP relationship based on the different levels of competitive advantage sources.%本文从竞争优势构成的多层次性入手,剖析企业社会责任与竞争优势之间的契合点和转化机理;选取2009-2015年中国不同性质的社会责任前100强上市公司作为研究对象,引入CSR行为理论探究不同CSR行为在竞争优势不同层面的转化效应.从总体上看,CSR活动对企业竞争优势有显著提升效应,在资源能力与企业价值层面转化效应较好,但企业绩效层面转化效应不显著;不同CSR行为向竞争优势转化的效应不同,而且企业规模越大,转化效应越显著,这一结论(发现),基于竞争优势来源构成的不同层次,对CSR-CFP 关系之谜给出一种合理解释.