民营企业社会责任脱耦会影响可持续发展能力吗？——基于同群效应视角

摘要/Abstract

摘要： 近年来，企业社会责任承诺与执行效果的偏离现象时有发生，给企业可持续发展能力的提升带来严峻挑战。现有研究大多将企业社会责任脱耦视为应对制度压力的策略工具，鲜有对企业因同行业同地区模仿引发的责任脱耦同群效应及其对可持续发展能力的作用机制进行系统性探究。本文运用2014—2020年中国A股上市民营企业数据，通过构建多元回归模型，实证检验了民营企业社会责任脱耦同群效应的存在性。基于社会传染理论，本文从抑制性传染、回声性传染和歇斯底里性传染三个视角探析了同群效应的产生机制，社会网络嵌入度对民营企业社会责任脱耦同群效应的调节作用，以及税收优惠对民营企业社会责任脱耦同群效应与企业可持续发展能力之间关系的调节效应。研究发现，民营企业社会责任脱耦存在同群效应，并表现为地区同群效应和行业同群效应；社会网络嵌入度抑制了民营企业社会责任脱耦的同群效应；民营企业社会责任脱耦同群效应对企业可持续发展能力的影响呈现先促进后抑制的倒“U”型。此外，税收优惠缓解了民营企业社会责任脱耦同群效应与企业可持续发展能力之间的倒“U”型关系。研究结论为民营企业高质量履行社会责任与提升可持续发展能力提供了理论借鉴与实践指导。

关键词: 企业社会责任脱耦, 同群效应, 社会传染, 可持续发展, 税收优惠

Abstract: In recent years, the phenomenon of deviation between corporate social responsibility (CSR) commitment and fulfillment has occurred frequently, posing a severe challenge to the improvement of corporate sustainable development capabilities. Previous studies regard the CSR decoupling as a strategic tool to cope with institutional pressure. However, there is still limited literature on the peer effect of responsibility decoupling caused by imitation of firms within the same industry and region and the mechanism of how these peer effects influence sustainable development capabilities. This study builds multiple regression models to empirically examine whether peer effects of CSR decoupling exist among private enterprises using data from Chinese A-share listed private firms (2014—2020). Grounded in social contagion theory, this study explores the formation mechanisms of peer effects of CSR decoupling from three perspectives: inhibitive contagion, echoic contagion, and hysteretic contagion; investigates the moderating role of social network embeddedness on these peer effects among private firms; and analyzes the moderating role of tax incentive policies on the relationship of peer effects and corporate sustainable development capabilities. The results show that CSR decoupling among private enterprises exhibits peer effects, which are manifested as both regional and industry clustering. Social network embeddedness has a suppressing effect on these peer effects. Peer effects of CSR decoupling demonstrate an inverted U-shaped relationship with sustainable development capabilities. Moreover, tax incentive policies mitigate the inverted U-shaped relationship between peer effects of CSR decoupling and corporate sustainable development capabilities. These conclusions offer theoretical insights and practical guidance for enhancing the quality of CSR fulfillment and improving sustainable development capabilities in private enterprises.

Key words: CSR decoupling, peer effect, social contagion, sustainable development, tax incentive

鲁锦涛, 苗青, 贾小榕, 宋马林, 林文芳. 民营企业社会责任脱耦会影响可持续发展能力吗？——基于同群效应视角[J]. 管理评论, 2026, 38(2): 43-55.

Lu Jintao, Miao Qing, Jia Xiaorong, Song Malin, Lin Wenfang. Does the Decoupling of Corporate Social Responsibility in Private Enterprises Affect Sustainable Development Capability?—A Peer Effects Perspective[J]. Management Review, 2026, 38(2): 43-55.

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