官方慈善组织声誉受损、声誉惩罚与民营企业捐赠行为

摘要/Abstract

摘要： 声誉是慈善组织重要的无形资产,声誉受损可能减少其社会捐赠来源,进而影响慈善组织的生存与发展。使用全国民营企业捐赠调查数据,本文从声誉惩罚的角度研究官方慈善组织声誉受损如何影响民营企业捐赠行为。实证结果表明,官方慈善组织声誉受损具有声誉惩罚效应,与其合作的民营企业捐赠金额显著下降,且这一效应溢出至民间慈善组织;此外,在慈善组织市场化程度不高的情况下,声誉惩罚机制可能失灵,所属行业与政府关系密切以及具有政治身份的民营企业其捐赠金额受官方慈善组织声誉受损的影响较小,即官方慈善组织声誉受损对偏公益目的的民营企业捐赠金额影响相对更大;进一步研究发现,良好的外部制度环境(如地区慈善组织发育程度和社会信任程度)以及完善的企业内部社会责任信息披露制度有助于缓解官方慈善组织声誉受损对民营企业捐赠金额的不利影响。本文的结论对探索慈善组织声誉受损的微观影响机制以及慈善组织优化声誉管理具有重要的理论和现实意义。

关键词: 慈善组织, 声誉受损, 捐赠行为

Abstract: Reputation is an important intangible asset of charitable organizations. Reputation damage may cause a charitable organization to receive less social donations and even face a survival issue. Using the national survey data of private enterprises’ donation, this paper studies how the reputation damage of government-owned charitable organizations affects private enterprises ’ donations from the perspective of reputation punishment. The empirical results show that the reputation damage of government-owned charitable organizations has the effect of reputation punishment, the donation amount of private enterprises cooperating with them decreases significantly, and this effect spills over to the private charitable organizations; in addition, the reputation punishment mechanism may be out of order, and the donation amount of private enterprises that have a close relationship with the government and a political identity is less affected by the reputation damage of government-owned charitable organizations. It is found that good external institutional environment (such as the development level and social trust level of regional charitable organizations) and the perfect corporate internal social responsibility information disclosure system can help to alleviate the adverse impact of charity reputation damage on private enterprises’ donation. The conclusion of this paper has important theoretical and practical significance for exploring the micro impact mechanism of charity reputation damage and optimizing the reputation management of charitable organizations.

Key words: charity organization, reputation damage, donation behavior

黄伟, 王旸. 官方慈善组织声誉受损、声誉惩罚与民营企业捐赠行为[J]. 管理评论, 2023, 35(1): 257-271.

Huang Wei, Wang Yang. Damage to the Reputation of Government-owned Charitable Organizations, Reputation Punishment and Donation of Private Enterprises[J]. Management Review, 2023, 35(1): 257-271.

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