Study On The Impact Of Background Characteristics Of Top Managers On Corporate Social Responsibility

Under the background of the new era,people from all walks of life in society are paying more and more attention to corporate social responsibility.However,such as food safety,quality safety and environmental pollution,such as the mass transit package quality incident,car recall incident,etc.,are related to corporate responsibility issues.It still keeps happening.Through the collation of previous corporate social responsibility research literatures,it can be found that the research focus is on exploring the results of corporate social responsibility.Although the research on its motivation is involved,few scholars conduct research from the characteristics of executives.In particular,there is less research on the driving mechanism between executive characteristics and corporate social responsibility.As the main responsibility of corporate events,executives have certain behavioral characteristics that have a certain degree of impact on corporate social responsibility.Therefore,deepening the study of the relationship between the two will not only help promote corporate social responsibility,but also help build a socialist harmonious society.Therefore,based on the theory of high-level echelon,internal control theory and corporate social responsibility,this paper attempts to explore the influence of different dimensions of executive background characteristics on corporate social responsibility from the perspective of executive background characteristics and internal control quality as a mediator.The main thread of this research is: First,executives as key figures in business decision-making,the differences in their relevantcharacteristics will affect the strategic choice and formulation of enterprises to some extent,and corporate social responsibility as a risky Strategic decisions,differences in executive characteristics will have a direct impact on them.Secondly,combined with the internal control theory of enterprises,corporate executives are the builders and participants of internal control.The difference in characteristics will directly affect the quality of internal control,and the theory also points out that corporate social responsibility is the construction of internal control system in China.The important component,the quality of its system affects the implementation of corporate social responsibility,so the characteristics of executives can indirectly affect corporate social responsibility by affecting the quality of internal control.Through the empirical study of the relationship between the three using SPSS24.0 software,this paper finds that:(1)The age,academic qualifications,political background and corporate social responsibility of executives are significantly positively correlated,while corporate executives are gender-oriented.Social responsibility has no significant impact;(2)There is a significant positive correlation between executive age,education,political background and internal control quality,while executive gender has no significant impact on the quality of internal control;(3)High quality internal control It can positively promote the fulfillment of corporate social responsibility;(4)In the process of the influence of age,education and political background of executives on corporate social responsibility,the quality of internal control has a mediating effect,while in its gender dimension,corporate social responsibility There was no mediating effect in the process of the impact.Finally,from the perspective of the actual implementation of China’s corporate social responsibility,combined with the analysis of empirical research results,some feasible suggestions are proposed.