在华外资企业履行社会责任的动力来源:政府规制还是市场驱动?

摘要

探讨企业履行社会责任的驱动力来源和主要影响因素,以更好地促进企业与社会生态的和谐发展.基于政府规制与市场驱动的研究视角,利用2011-2013年139家在华外资企业的微观面板数据实证检验在华外资企业履行社会责任的主要动力来源.从总体指标来看,政府规制对在华外资企业履行社会责任产生了显著的正向影响,而市场驱动因素对在华外资企业履行社会责任的影响则是显著负向的.从社会责任的分项指标来看,政府规制对责任管理、市场责任、社会责任(分指标)、环境责任等四个分项指标都有显著影响;市场驱动因素对责任管理、社会责任(分指标)、环境责任有显著的负向影响,对市场责任的影响不显著.实证结果意味着中国政府一方面要继续加强政府规制,引导企业履行社会责任,另一方面要完善市场机制,消除市场驱动因素对企业履行社会责任的负向影响.%This paper uses 139 foreign-invested enterprises in China between 2011-2013 to test the driving forces of the foreign-invested enterprises' CSR based on the perspective of government regulation and market-driven factor.The results show that government regulation has a significant positive impact on CSR performance of foreign-funded enterprises while the market-driven factor has a significant negative impact.Besides, government regulation has a significant positive impact on sub indicators of CSR, such as management responsibility, and social responsibility, environmental responsibility and market responsibility while market-driven factor has a significant negative impact on three sub indicators above and has no significant impact on market responsibility.These findings imply that Chinese government should continue to strengthen government regulation to push enterprises to fulfill CSR, and improve the market mechanism to eliminate the negative impact of market-driven factor on CSR.