机构质量是否补充了所有权结构和企业社会责任之间的关系?
Shuaib Ali1, Rongwu Zhang1, Muhammad Talha2
1School of Management, Guangzhou University, Guangzhou, PR China.
Heliyon
|June 17, 2024
概括
机构质量提高了巴基斯坦的企业社会责任 (CSR). 更强大的机构和外国所有权对企业社会责任有积极的影响,而CEO双重性和家庭所有权则对其产生负面影响,特别是在较弱的企业环境中.
科学领域:
- 企业金融公司财务
- 公司治理 公司治理
- 可持续性研究 可持续性研究
背景情况:
- 合法性和代理理论指导着对所有权结构对企业社会责任 (CSR) 的影响的审查.
- 了解所有权结构,机构质量和企业社会责任之间的相互作用对于像巴基斯坦这样的发展中经济体至关重要.
- 之前的研究还没有充分探讨机构质量在CSR绩效关系中的互补作用.
研究的目的:
- 调查机构质量如何调节所有权结构与企业社会责任 (CSR) 披露和绩效之间的关系.
- 分析不同所有权结构 (机构,外国,CEO双重,家庭) 对企业社会责任的影响.
- 评估机构质量在巴基斯坦企业环境中的互补作用.
主要方法:
- 利用了来自巴基斯坦证券交易所 (2010-2019) 的112家表现最好的上市公司的数据.
- 使用世界治理指标衡量机构质量,通过主要组件分析开发.
- 在CSR披露指数中采用了工具变量方法和内容分析;采用了资源补充现象.
- 应用了通用时刻方法 (GMM) 进行强度检查.
主要成果:
- 机构和外国所有权对企业社会责任有显著的积极影响.
- 首席执行官的双重性和家庭所有权对企业社会责任有着显著的负面影响.
- 机构质量在所有制结构与企业社会责任关系上表现出显著的积极调节效应.
结论:
- 治理良好的公司往往更具社会责任感.
- 机构质量作为一个补充因素,加强了巴基斯坦企业格局内的企业的企业社会责任参与.
- 调查结果强调了机构质量在促进企业社会责任披露和绩效方面的重要性.
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