Research On Internal And External Multiple Influencing Factors Of Corporate Social Responsibility

At present,China’s economy is in a critical period from high-speed development to high-quality development.Enterprises actively perform their responsibilities is an inevitable requirement for healthy economic development and social harmony and stability.However,there are still many problems in the performance of enterprises in China,such as food safety,tax evasion,environmental pollution and so on,which have had a serious adverse impact on the society.In order to improve this situation,we need to further explore its influencing factors.The influencing factors of enterprise responsibility performance are not unilateral,but the joint action of internal and external factors.Therefore,it is very necessary to explore how many antecedents and conditions of enterprise responsibility performance are coupled to achieve high-performance responsibility performance.Firstly,based on stakeholder theory,government market relationship theory,resource dependence theory,reputation management theory and system theory,after combing the influencing factors of enterprise responsibility performance,this paper constructs a conceptual model from six causal variables: government environment,market environment,financial performance,enterprise scale,education level and political relevance from three levels: business environment,business status and executive characteristics.Secondly,using the fuzzy set qualitative comparative analysis method(Fs QCA),taking 1099 A-share listed companies in Shanghai and Shenzhen in 82 cities in China from 2015 to 2018 as samples,this paper analyzes the causes of corporate responsibility performance from the perspective of joint action,and explores how many cause variables work together on corporate responsibility performance.The main conclusions of this paper are as follows:(1)a single cause variable does not constitute a necessary condition for high-performance enterprises to perform their responsibilities.(2)There are four types and six configurations for the performance of high-performance enterprises,namely,smart finance and large enterprise government finance under the "effective market","government finance under the dual drive of government and market","financial performance of large enterprises under the" promising government "and" smart finance and government finance under the "weak business environment".Financial performance is the core condition in all configurations,indicating the importance of its impact on the performance of enterprises.At the same time,the results show that the market plays a more important role in cities with good economic development,while the government plays a more leading role in cities with general economic development.After further analysis,it is found that:(3)there are two different configuration results between the eastern region and the central and Western Regions:(1)the central and western regions play a core role in the government environment compared with the eastern region.(2)The central role of executive characteristics in the eastern region is more political,while the central and western regions are more educational.(4)There are also two differences in the configuration results between state-owned enterprises and non-state-owned enterprises:(1)the financial performance of non-state-owned enterprises plays a more central role than that of state-owned enterprises.(2)Compared with non-state-owned enterprises,the political connection of executives in state-owned enterprises has a more important impact.Based on the above conclusions,the following suggestions are put forward:(1)in cities with good economic development,the government needs to play a more guiding and normative role and give full play to the role of market players;In cities with general economic development,the government needs to play a leading role.(2)When performing their duties,large enterprises should consider social policies and share the pressure for the government;For small and medium-sized enterprises,when performing their responsibilities,they should formulate responsibility performance strategies in combination with the existing resource endowment of the enterprise.(3)The government should encourage senior executives to actively improve their academic level and build a new relationship between government and enterprises.