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| 企业社会责任如何影响共同富裕:基于收入分配的视角 |
| HowCorporateSocialResponsibilityInfluencesCommonProsperity:APerspectivefromIncomeDistribution |
| 投稿时间：2024-07-03 修订日期：2024-08-22 |
| DOI： |
| 中文关键词: 企业社会责任 共同富裕 收入分配 |
| English Keywords:CorporateSocialResponsibility(CSR) CommonProsperity IncomeDistribution |
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| 中文摘要: |
| 在迈向中国式现代化的新征程中，实现全体人民共同富裕被赋予了前所未有的战略高度。本文利用2011至2021年中国沪深两市A股上市公司的数据，通过实证分析探讨了企业社会责任在推动共同富裕目标实现中的作用，尤其是在收入分配框架下的影响与机制。研究发现，企业积极履行社会责任对共同富裕有显著的正面推动作用，并且这一行为通过初次分配、再分配和第三次分配三个层次发挥作用。基于上述研究发现，本文提出了相关政策建议，旨在指导企业更好地参与收入分配调整，共同推动社会向更公平、可持续的分配格局迈进。 |
| English Summary: |
| In the new journey toward Chinese-style modernization, achieving common prosperity for all people has been given unprecedented strategic importance. This paper uses data from A-share listed companies on the Shanghai and Shenzhen stock exchanges between 2011 and 2021 to empirically analyze the role of corporate social responsibility (CSR) in advancing the goal of common prosperity, particularly from the perspective of income distribution. The study finds that proactive CSR engagement by enterprises significantly contributes to common prosperity and this effect is manifested through primary, secondary, and tertiary distribution mechanisms. Based on these findings, policy recommendations are proposed to guide enterprises in better participating in income distribution adjustments, collectively driving society towards a more equitable and sustainable distribution pattern. |
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