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文章从高阶理论的视角,利用208家制造业上市公司的面板数据对高管团队特征与企业慈善捐赠的关系进行了实证检验,结果发现高管团队特征对企业慈善捐赠有着重要的影响作用:高管团队平均年龄和平均薪酬分别与企业慈善捐赠水平显著正相关,而产量导向职能经验则与企业慈善捐赠水平显著负相关。这一研究拓展了高阶理论的应用范围,为战略理论与企业社会责任领域的交叉研究提供了一个新的研究思路。
Employing the panel data of 208 manufacturing listed companies from the perspective of high-order theory, the article tests the relationship between the characteristics of senior management team and corporate charitable donations. The results show that the characteristics of senior management team play an important role in corporate charitable giving: The average age and average salary of senior management team were significantly and positively related to the level of corporate charitable donations, while the yield-oriented functional experience was significantly and negatively correlated with corporate charitable donations. This research expands the application range of high-order theory and provides a new research idea for the cross-cutting research in the field of strategic theory and corporate social responsibility.