黄金科学技术 ›› 2023, Vol. 31 ›› Issue (3): 464-476.doi: 10.11872/j.issn.1005-2518.2023.03.167
Minggui ZHENG1,2(),Simin TAO1(
),Qunting PENG1,Lizhen LIU1
摘要:
使用2011—2020年中国沪深A股上市资源型企业面板数据,对企业社会责任与企业绩效之间的关系进行了实证分析,并构建了曲线调节效应回归模型,考察人力资本质量对企业社会责任与企业绩效关系的影响。研究发现:(1)企业社会责任与资源型企业绩效呈倒U型关系,适度履行企业社会责任能够显著提升资源型企业绩效,履行过高的企业社会责任会损害资源型企业绩效;(2)人力资本质量对企业社会责任与资源型企业绩效之间的倒U型关系具有显著调节作用,高人力资本质量会使曲线形态更平缓,拐点右移。研究结果对引导资源型企业履行社会责任具有重要启示意义。
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