摘要
文章基于合法性视角,以2016-2018年A股上市公司为研究对象,考察了媒体关注对企业精准扶贫行为的影响以及产权性质对两者关系的调节作用。研究发现:媒体关注与企业精准扶贫参与意愿正相关;相较于国有企业,媒体关注对民营企业精准扶贫参与意愿的影响更加显著。进一步分析表明,参与精准扶贫的企业在高媒体关注时,会加大扶贫资金投入,并倾向于通过教育扶贫、健康与生态保护扶贫等方式承担精准扶贫工作,藉以履行企业社会责任。研究结果丰富了企业社会责任领域的文献,拓展了精准扶贫的研究视角,对于政府引导企业参与精准扶贫以及企业的精准扶贫决策具有一定启示。
Based on the perspective of legitimacy,using a sample of A-share listed companies from 2016 to 2018,this paper investigates the influence of media coverage on corporates’ precise poverty alleviation(CPPA)behavior,and the moderating effect of ownership property on the relationship between them.The study finds that media coverage is positively related to the willingness of enterprises to participate in precise poverty alleviation;compared with state-owned enterprises,media coverage has a more significant impact on the willingness of private enterprises to participate in precise poverty alleviation.Further analysis shows that corporates participated in precise poverty alleviation will increase their investment in poverty alleviation when they receive higher media coverage,and tend to undertake precise poverty alleviation work through ways like education,health and ecological protection,in order to fulfill corporate social responsibility.The research results have enriched the literature in the field of corporate social responsibility,expanding the research perspective of precision poverty alleviation,and have certain inspiration for the government to guide corporates to participate in precision poverty alleviation and corporates’ precision poverty alleviation decisions.
作者
黄珺
李云
段志鑫
HUANG Jun;LI Yun;DUAN Zhi-xin(Business School,Hunan University,Changsha 410082,China)
出处
《华东经济管理》
CSSCI
北大核心
2020年第6期112-120,共9页
East China Economic Management
基金
国家自然科学基金资助项目“媒体议程设置对企业社会责任响应的作用机制研究:基于利益相关者感知的视角”(71672055)
湖南省哲学社会科学基金资助项目“湖南省产业引导的企业精准扶贫模式与经济后果研究”(19YBA079)。
关键词
企业精准扶贫
企业社会责任
媒体关注
产权性质
corporates’precise poverty alleviation
corporate social responsibility
media coverage
ownership property
