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公司是否通过减少企业社会责任来回应最低工资上?
Hao Wang1,2, Tao Zhang1,2, Xi Wang1,2
1Faculty of Humanities and Social Sciences, Macao Polytechnic University, Macao, China.
PloS one
|January 6, 2025
概括
最低工资的增加减少了企业社会责任 (CSR) 的支出. 客户集中度较高的公司更容易降低企业社会责任,而对企业社会责任敏感的公司则减轻了这种影响.
科学领域:
- 商业与经济学 商业与经济学
- 社会学 社会学 社会学
背景情况:
- 企业社会责任 (CSR) 被广泛讨论,但缺乏将其与最低工资调整联系起来的理论框架.
- 现有的研究并不能完全解释最低工资上如何影响企业的企业社会责任战略.
研究的目的:
- 研究最低工资上对企业社会责任 (CSR) 的影响.
- 通过成本粘性和最佳区别理论来探索理论机制.
- 分析客户集中度和企业社会责任敏感度的缓解效应.
主要方法:
- 利用了CSMAR,人力资源和社会保障管理局以及Hexun评级系统的数据.
- 分析了2010-2020年中国A股上市公司的面板数据.
- 雇员固定效应模型来评估最低工资增加和企业社会责任之间的关系.
主要成果:
- 最低工资上显著降低了战略和响应性的企业社会责任.
- 响应式企业社会责任的减少比战略性企业社会责任的减少更为明显.
- 发现客户集中度和企业社会责任敏感度显著缓解了最低工资上对企业社会责任的影响.
结论:
- 最低工资上会对企业的企业社会责任产生负面影响,尤其是对应式企业社会责任.
- 客户集中度较高的公司对最低工资变化进行的企业社会责任调整较少.
- 更高的企业社会责任敏感性使企业能够在最低工资上的情况下更好地保持企业社会责任水平.
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