基本社会责任履行对战略慈善的影响研究：利益相关者认知冲突的视角

Philanthropy is often over-instrumentalized in the practice of corporate social responsibility. As such, some companies actively engage in philanthropy by implementing so called ‘Strategic Philanthropy’ in order to improve firm value and image, while in the meantime perform poorly in basic social responsibilities (BSR) including economic, legal or ethical responsibility. The question of our interest is whether philanthropy by these companies with low level of BSR can still help achieve the strategic values. Therefore, we propose this research. Our reasoning logic is that the inconsistency of corporate social responsibility behaviors results in cognitive conflict, which may arouse the suspect of stakeholders, leading to the depreciated strategic value of philanthropy. To test our theory, this project adopts multi-methodology by integrating archive data and experiment methods. Based on the sample data of Chinese public listed company, we test the moderating role of BSR on the effect of philanthropy and the boundary conditions which may influence the moderating effect; we further conduct experiments to explore the underlying moderating mechanism of BSR from the perspective of cognitive conflict. This study tries to document that keeping consistent social responsibility behaviors is important in realizing the strategic value of philanthropy, and thus our research contributes to the literature of strategic philanthropy.

在企业社会责任实践中，慈善活动常常被过度工具化，以至于有些企业甚至连最基本的经济责任、法律责任、或者伦理责任都没有很好履行，却期望通过慈善捐赠（较高层次的社会责任）来提升公司形象和公司价值，实施所谓的战略慈善。那么，这些缺乏基本社会责任的企业进行慈善捐赠是否也同样能带来战略上的积极效果？对此，我们从认知冲突视角提出这项研究。本项目理论逻辑是，企业社会责任行为的不一致会导致利益相关者的认知冲突，并引发其对慈善捐赠动机的质疑，进而影响慈善捐赠的战略效果。本项目综合运用二手数据和实验设计两种方法对此进行实证检验：通过上市公司二手数据检验基本社会责任履行状况对慈善捐赠战略效果的调节作用以及影响调节作用的边界条件；采用实验设计，从利益相关者认知冲突视角重点挖掘基本社会责任履行对慈善捐赠战略效果的内在影响机制。本研究试图验证企业履行基本社会责任对发挥慈善的战略价值至关重要，因而对战略慈善文献形成贡献。

在国家自然科学基金项目（71572075）“基本社会责任履行对战略慈善的影响研究：利益相关者认知冲突的视角 "的资助下，本项目团队对企业社会责任相关问题进行了探讨，本项目已经按照预期完成了相关计划，并已经取得了一些成果和重要发现：（1）公司层面不一致的表现会导致利益相关者产生认知冲突并引发其对慈善动机真诚性的质疑,进而影响捐赠的战略效果。（2）企业在社会网络中的地位会影响其社会责任战略履行：网络中心性高的公司会积极采取社会责任战略，而结构洞高的公司则正好相反。（3）中央和地方的政治诉求不同导致企业会采用不同的社会责任战略来解耦制度压力。（4）从代际的视角提出，对于实施社会责任战略的公司而言，新生代客户可能有更高的市场价值。这些研究结果不仅对企业的战略实践，而且对政府管理也有重要的现实意义。本项目发表SSCI论文3篇，CSSCI期刊发表论文15 篇，这些论文都标注了国家自然科学基金资助，完成指导博士毕业论4篇，指导硕士毕业论文5篇。本项目在研究数量和研究质量方面都已实现了预先设定的目标。