企业社会责任对企业品牌价值提升的研究

##plugins.themes.bootstrap3.article.main##

婧 唐

摘要

企业之间的竞争在很大程度上就是品牌的竞争,特别是在当前中国中低端产品过剩,高 端产品供给不足的环境下,提升产品的供给质量,加强企业的品牌价值,提升企业的品牌竞争 力颇为重要,不少学者和实践者也纷纷寻找提升企业品牌价值的途径。本文以 66 家上市公司 2010-2019 年的年度数据为基础,采用含调节效应的回归模型分析了企业社会责任履行视角与 企业品牌价值之间的关系。结果表明:企业社会责任对提升品牌价值具有显著正向影响;技术 创新可以对企业社会责任和企业品牌价值之间的关系起调节作用;企业社会责任与品牌价值之 间的关系在企业性质上存在异质性,即企业性质也为企业社会责任与品牌价值之间关系的调节 变量。根据实证分析结论对如何通过提高企业社会责任履行水平促进企业品牌价值提升提出了 建议。

##plugins.themes.bootstrap3.article.details##

栏目
研究型文章

参考

Ansoff, H. I. (1965). Corporate strategy: An analytic approach to business policy for growth and expansion. McGraw-Hill Companies.

Barney, J. B. (1999). How a firm’s capabilities affect boundary decisions. Sloan Management Review, 40(3), 137-145.

British Medical Journal Publishing Group. (1940). Karl pearson. BMJ, (4136), 617.

Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review, 20(1), 65-91.

GYbrand. (2020). 2020 Top 500 most valuable brands in china (complete list included). Excellent Research Institute. https://t.hk.uy/aRZs

Hart, O., & Zingales, L. (2016). Should a company pursue shareholder value? Columbia Business School, 12, 1-25.

Liu, J. Q., & Song, X. Z. (2012). The levels and motivations of corporate social responsibility from the perspective of contract theory: An analysis based on a questionnaire survey. Financial Research, (6), 68-71. [in Chinese]

Luo, X., & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction, and market value. Journal of Marketing, 70(4), 1-18.

McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of Management Studies, 43(1), 1-18.

Penrose, E. (1959). The theory of the growth of the firm (3ed ed.). Oxford University Press.

Rachel, M. (2012). Corporate social responsibility in cooperrative entreprises: Folksam, coompanion, HSB and coop konnsum [Bachelor’s thesis]. University of Gävle.

Wan, J. H. (1998). Attach importance to and strengthen the liquidity management of my country’s commercial banks. China Finance, (6), 16-17. [in Chinese]

Yi, F. P. (2013). The relationship between corporate social responsibility and brand value: A study based on stakeholder theory. Theoretical Circle, (9), 186-189.

Zhang, Z. G., Liu, X. X., & Zhang, Q. (2009). Corporate social responsibility and financial management reform: A study based on stakeholder theory. Accounting Research, (3), 54-59. [in Chinese]