管理评论 ›› 2024, Vol. 36 ›› Issue (6): 198-211.

• 组织与战略管理 • 上一篇    

“赠人玫瑰,手有余香”:经济-社会双系统视角下利益相关者关系对企业社会目标导向的影响研究

鲁晓玮1, 岑杰2, 肖瑶2, 祁慧博1   

  1. 1. 浙江农林大学经济管理学院, 杭州 311300;
    2. 浙江工商大学工商管理学院, 杭州 310018
  • 收稿日期:2022-08-30 发布日期:2024-07-05
  • 作者简介:鲁晓玮,浙江农林大学经济管理学院讲师,硕士生导师,博士;岑杰,浙江工商大学工商管理学院教授,博士;肖瑶(通讯作者),浙江工商大学工商管理学院副教授,博士;祁慧博,浙江农林大学经济管理学院教授,博士生导师。
  • 基金资助:
    浙江省软科学研究计划项目(2024C35121;2022C35019);国家自然科学基金面上项目(72072162);浙江省社会科学基金项目(21NDQN244YB)。

“Rose Presented, Fragrance Remains”: Research on the Impact of Stakeholder Relationship on Enterprise Social Goal Orientation from the Perspective of Economic and Social Systems

Lu Xiaowei1, Cen Jie2, Xiao Yao2, Qi Huibo1   

  1. 1. School of Economics and Management, Zhejiang A&F University, Hangzhou 311300;
    2. School of Business Administration, Zhejiang Gongshang University, Hangzhou 310018
  • Received:2022-08-30 Published:2024-07-05

摘要: 随着人们对企业社会责任认识的不断加深,企业的核心目标不再仅仅是追求经济价值,企业社会目标导向被认为市场经济转型中的可持续发展动力。鉴于此,基于资源依赖理论,结合经济-社会双系统视角,本文旨在探讨企业外部核心利益相关者对企业社会目标导向的影响。采用2012—2018年中国上市公司的面板数据,根据样本企业特征及其群体特征探究社会目标导向的驱动因素,建立了基于经济-社会双系统的利益相关者关系——企业社会目标导向分析范式。实证结果表明,利益相关者关系的异质性会带来不同的驱动效应:企业偏重子系统不同,利益相关者关系与企业社会目标导向之间的关系也会随之发生变化;在企业偏重经济-社会双系统时,市场关系与政府关系对企业社会目标导向的正向影响最为显著;在企业仅融入社会子系统时,过强的政府关系不利于企业社会目标导向的实现;在企业仅重经济子系统时,过于偏重利用市场关系实现财富所在,虽然强市场关系导致这部分企业市场竞争力较强,但市场利益相关者提出相应的市场需求,导致将经济利益作为最终追求的主体企业对企业社会目标导向的驱动效果呈边缘显著;在企业处于低质型阶段时,企业的可信度与可靠度都较差,且被市场的接受度低的同时,面临较高的合法性门槛,企业在此阶段对经济和社会子系统融入的排斥,导致政府关系和市场关系对推动企业社会目标呈现弱质性。鉴于政府与市场作用的“博弈性”,本研究从企业和外部环境的交互视角出发,提出了以关系为基本分析单位的企业社会目标导向研究,整合了经济-社会双系统框架,对异质性环境情境影响、企业价值、利益相关者关系驱动、市场交换产生的强烈影响等领域提供了重要的借鉴意义。

关键词: 利益相关者关系, 企业社会目标导向, 经济-社会双系统

Abstract: With the continuous deepening of people’s understanding of corporate social responsibility, the core goal of enterprises is no longer just to pursue economic value. Corporate social goal orientation is considered a sustainable development driving force in the transformation of the market economy. In view of this, based on the theory of resource dependence and from the perspective of the dual system of economy and society, this paper aims to explore the impact of external core stakeholders on the social goal orientation of enterprises. Based on the panel data of Chinese listed companies from 2012 to 2018, this paper explores the driving factors of social goal orientation according to the characteristics of sample enterprises and their groups, and establishes an analytical paradigm of stakeholder relationship enterprise social goal orientation based on the economic social dual system. The empirical results indicate that the heterogeneity of stakeholder relationships can bring different driving effects: the relationship between stakeholder relationships and corporate social goal orientation will also change due to different subsystems of enterprise bias; when enterprises prioritize the dual system of economy and society, market and government relationship have the most significant positive impact on the social goal orientation of enterprises; when enterprises only integrate into social subsystems, strong government relationships are not conducive to achieving corporate social goal orientation; when enterprises only focus on economic subsystems, they place too much emphasis on utilizing market relationship to achieve wealth. Although strong market relationship leads to strong market competitiveness of these enterprises, market stakeholders propose corresponding market demands, leading to a marginal and significant driving effect of economic interests as the ultimate pursuit of the main body of the enterprise’s social goal orientation; when a company is in a low-quality stage, its credibility and reliability are poor, and its acceptance by the market is low. At the same time, it faces a high threshold of legitimacy. At this stage, the company rejects the integration of economic and social subsystems, leading to weak government and market relationship in promoting the company’s social goals. Given the “game nature” of the role of the government and the market, this study proposes a corporate social goal-oriented research based on the interaction between enterprises and the external environment, integrating an economic social dual system framework. It provides important reference significance for areas such as heterogeneous environmental context impact, enterprise value, stakeholder relationship driven, and strong impact generated by market exchange.

Key words: stakeholder relationship, social goal-oriented, dual system of economic-social