The issue of corporate social responsibility from the perspective of differences in the demographic characteristics of the board members was studied to explore the antecedents that affect corporate performance,so as to help enterprises improve their social responsibility performance, and achieve long-term, healthy and sustainable development. By selecting A-share listed companies in Shanghai and Shenzhen for data collection, a total of 379 sample data were obtained for empirical analysis. The empirical results show that the heterogeneity of the board of directors does have an impact on the performance of corporate social responsibility. The differences in gender, age, and education level among members have a negative impact on corporate social responsibility performance;The differences in terms of tenure among members have a positive impact on corporate social responsibility performance;However, the differences in professional experience among members have no significant impact on corporate social responsibility performance.
关键词
董事会异质性/企业社会责任/每股社会贡献值
Key words
board heterogeneity/corporate social responsibility/social contribution value per share