以209家进行企业社会责任评分的 A 股医药上市公司作为研究对象,基于企业内外整合视角,运用模糊集定性比较分析(fsQCA)方法,探究内部驱动因素(财务绩效、技术创新、高管薪酬、内部控制)和外部约束因素(政府干预度、法律环境)的匹配效应对医药企业社会责任履行的复杂影响机制.研究表明,企业内部驱动因素与外部约束因素的不同组合对医药企业社会责任履行起到"殊途同归"的效果;医药企业社会责任高履行路径有 5 条,分别是高管引领经济驱动型、内控强化经济驱动型、高管引领内控驱动型、法律保护能力驱动型和内控强化压力驱动型;导致医药企业社会责任低履行的路径有 1 条,且与社会责任高履行的驱动机制存在非对称性.研究结论有助于厘清影响医药企业社会责任履行的多重复杂因素间互动本质,并为医药企业如何采取有效措施更好地履行社会责任带来有益的实践启示.
The Configuration and Path of Factors Affecting the fulfillment of Corporate Social Responsibility of Listed Pharmaceutical Companies
The study takes 209 A-share pharmaceutical listed companies that conduct cor-porate social responsibility(CSR)scoring as the research object,and uses the fuzzy set quali-tative comparative analysis(fsQCA)method based on the perspective of internal and external integration of companies to explore the complex impact mechanism of the matching effects of internal drivers(financial performance,technological innovation,executive compensation,inter-nal control)and external constraints(degree of government intervention,legal environment)on the social responsibility of pharmaceutical companies.The research results show that different combinations of internal drivers and external constraints have a similar effect on the fulfillment of social responsibility of pharmaceutical enterprises;there are five paths of high fulfillment of social responsibility of pharmaceutical enterprises,which are executive-led economic-driven,in-ternal control-enhanced economic-driven,executive-led internal control-driven,legal protection capability-driven and internal control-enhanced pressure-driven.There is one path that leads to low fulfillment of pharmaceutical enterprises,and there is an asymmetry with the driving mech-anism of high fulfillment of social responsibility.The findings of the study help to clarify the nature of the interaction between the multiple complex factors affecting the fulfillment of social responsibility of pharmaceutical enterprises,and bring useful practical insights into how phar-maceutical enterprises can take effective measures to better fulfill their social responsibility.
Corporate social responsibilityInternal driversExternal constraintsFuzzy-set qualitative comparative analysis
NETL
NSTL
万方数据
维普
