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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2020年09月第26卷第5期
   
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文章编号:1672-3104(2020)05-0133-15
 
商帮文化、制度环境与企业社会责任信息披露——基于我国A股民营上市公司的经验证据
 
彭晓,修宗峰,刘然
 
(中南大学商学院,湖南长沙,410083)
 
摘  要: 以我国A股民营上市公司为研究对象,基于我国传统商帮文化特有的地缘特征,通过构建Ordered Logit回归模型,实证检验了商帮文化对企业社会责任信息披露水平的潜在影响,并进一步揭示了这种影响在不同制度环境中的差异性。研究发现,商帮文化与民营企业社会责任信息披露水平之间存在显著的正相关关系,并且商帮文化的企业社会责任信息披露促进效应在制度环境较差的地区更为明显。这些研究结果表明,商帮文化作为我国传统文化的重要组成部分,利他性仍然是其核心价值观的主要特征,商帮文化作为一种积极的社会规范对地区制度环境等正式制度安排具有一定的替代作用。
 
关键词: 商帮文化;社会责任;信息披露;制度环境;民营企业
 
 
Business guild culture, institutional environment and information disclosure of corporate social responsibility: Evidences from Chinese A-share private-owned listed companies
 
PENG Xiao, XIU Zongfeng, LIU Ran
 
(School of Business, Central South University, Changsha 410083, China)
 
Abstract: Based on China's A-share private-owned listed companies and according to the unique geographic feature of the traditional business guild culture, this paper constructs an Ordered Logit Regression Model and examines the effects of modern business guild culture on the information disclosure of corporate social responsibility, and further investigates how the institutional environment affects different institutional environments. The study finds that evidences are consistent with a significant positive correlation between modern business guild culture and private-owned listed companies’ information disclosure of corporate social responsibility. Moreover, the promoting effect of the information disclosure of corporate social responsibility of business guild culture is more obvious in where institutional environment is worse. These findings suggest that business guild culture is an important part of Chinese traditional culture, and its altruism is still an important characteristic to represent its core values. Therefore, business guild culture, as a positive social regulation, can substitute institutional environment to some extent as to the information disclosure of corporate social responsibility.
 
Key words: business guild culture; social responsibility; information disclosure; institutional environment; private-owned enterprises
 
 
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