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企业社会绩效已成为当今社会反映企业整体治理情况的重要指标。董事会是公司治理的核心,其结构特征必然影响企业社会责任策略的制定和实施,进而关系到企业社会绩效水平的提高。然而,目前有关董事会规模、结构、会议频率、激励机制等董事会特征对企业社会绩效是否产生影响以及影响如何,尚无统一的研究结论。解决董事会特征与企业社会绩效在测量操作上的困难,以及探讨中国不同性质企业的研究样本是未来可以深入的研究话题。
Corporate social performance has become an important indicator of the overall corporate governance in today’s society. The board of directors is the core of corporate governance, and its structural characteristics will inevitably affect the formulation and implementation of corporate social responsibility strategies, and thus the improvement of corporate social performance. However, there is no unified research conclusion about whether the board size, structure, meeting frequency, incentive mechanism and other characteristics of the board have an impact on the corporate social performance and how it affects the current. It is a topic that can be further researched in the future to solve the difficulties in measurement operation of board characteristics and corporate social performance as well as to explore the research samples of enterprises of different nature in China.