女性领导、外资股权与企业社会责任

以2013—2017年我国沪深两市A股上市公司为研究样本,实证研究了女性领导、外资股权与企业社会责任之间的关系。研究发现:女性领导、董事会性别平衡和外资股权对提高企业社会责任具有积极的影响,这种影响在国有企业和非国有企业中没有本质区别;产权性质与企业社会责任之间有一定的关系,国有企业披露企业社会责任报告的比例更高,但非国有企业的企业社会责任报告披露质量更优;高管持股比例与企业社会责任之间存在倒“U”型关系。

Female Leadership,Foreign Equity and Corporate Social Responsibility

Based on the sample of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2013 to 2017,this paper empirically studied the relationship between female leadership,foreign equity and corporate social responsibility.The results showed that female leadership,board gender balance and foreign equity had positive effects on improving corporate social responsibility,which were not essentially different between state-owned and non-state-owned enterprises.There was a certain relationship between the nature of property rights and corporate social responsibility.State-owned enterprises disclosed a higher proportion of corporate social responsibility reports,but non-state-owned enterprises had better disclosure of corporate social responsibility reports.And there was an inverted U-shaped relationship between the proportion of senior managers'shareholding and corporate social responsibility.