摘要
本文通过探讨利益相关者需求对企业社会责任战略的作用机制,分析管理者道德动机和道德滑坡对二者关系的调节效应,对企业实施社会责任战略的机理进行系统性论证。研究结果表明:利益相关者需求对企业社会责任战略具有正向的推动作用;道德动机和道德滑坡对利益相关者需求与企业社会责任战略的关系具有正向调节效应,道德滑坡的程度负向影响管理者道德动机对利益相关者需求与企业社会责任战略关系的正向调节作用。
This paper explores the mechanism of stakeholder demand affecting corporate social responsibility strategies,analyzes the moderating effects of executives＇ moral motivation and moral degradation on the relationship,and systematically expounds the mechanism of corporate social responsibility strategies. The empirical results show that the stakeholder demands play positive roles in promoting corporate social responsibility strategies,that executives＇ moral motivation and moral degradation have significant positive moderating effect on the relationship between stakeholder demands and corporate social responsibility strategies,and that moral degradation has a negative influence on the positive moderating effect of executives＇ moral motivation on the realtionship between stakeholder demands and corporate social responsibility strategies.
出处
《财经论丛》
CSSCI
北大核心
2015年第4期81-88,共8页
Collected Essays on Finance and Economics
基金
国家社会科学基金资助项目(10BGL005)
教育部人文社会科学研究规划基金资助项目(09YJA630047)
作者简介
姜雨峰（1985-），男，吉林长春人，吉林大学商学院博士生；
田虹（1966-），女，吉林长春人，吉林大学商学院教授。
