摘要
创造价值是企业履行社会责任最基本的动力机制。煤炭企业作为我国经济发展的支柱企业,在促进各行各业发展的同时也产生了一系列社会问题,社会公众的利益及企业自身发展都造成了一定的负面影响。在信息爆炸的时代,舆论媒体对企业的热议程度及舆论的倾向性都会对企业的发展造成影响,舆论环境的好坏对企业社会责任行为与企业价值创造有着不同的影响。基于此,选取2015—2020年A股煤炭上市公司为研究样本,以利益相关者理论和声誉管理理论为理论基础,运用多元线性回归分析的方法,研究煤炭企业社会责任、舆论环境与企业价值三者之间的关系。研究结果表明:煤炭企业履行社会责任对企业价值起到正向作用;舆论环境对企业社会责任与企业价值的关系起到正向调节作用。
Creating value is the most basic dynamic mechanism for enterprises to fulfill their social responsibilities.As a pillar enterprise of China’s economic development,coal enterprises have produced a series of social problems while promoting the development of all walks of life.These problems have a certain negative impact on the interests of the public and the development of enterprises.In the era of information explosion,the degree of hot discussion and the tendency of public opinion on enterprises will have an impact on the development of enterprises.The quality of public opinion environment has different influences on corporate social responsibility behavior and enterprise value creation.Based on this,this paper selected A-shares coal listed companies from 2015 to 2020 as research samples,based on stakeholder theory and reputation management theory,and applied the method of multiple linear regression analysis to study the relationship between social responsibility,public opinion environment and corporate value of coal enterprises.The results show that CSR has a positive effect on corporate value.Public opinion environment plays a positive role in regulating the relationship between corporate social responsibility and corporate value.
作者
霍紫薇
李恩平
Huo Ziwei;Li Enping(School of Economics and Management,Taiyuan University of Technology,Jinzhong 030600,China)
出处
《煤炭经济研究》
2022年第7期71-77,共7页
Coal Economic Research
关键词
企业社会责任
舆论环境
企业价值
煤炭企业
corporate social responsibility
public opinion environment
enterprise value
coal enterprises
