暨南学报(哲学社会科学版)

作者：齐珺, 石雅茹

单位：暨南大学管理学院。

关键词：人口老龄化,企业社会责任,企业劳动生产率,企业劳动成本

基金：教育部哲学社会科学重大课题目攻关项目“健全中国特色国有资产治理体系研究”(22JZD007)。

随着我国人口老龄化进程的加快,人口年龄结构的变化将对中国社会经济产生全面而深刻的影响。在此背景下,以2010—2020年沪深A股上市公司为研究对象,研究人口年龄结构变化如何影响企业在社会责任方面的表现。研究发现人口老龄化显著提升了企业社会责任表现。机制检验表明,人口老龄化会提高了企业的劳动力成本,进而促使企业提升社会责任表现。异质性检验表明,人口老龄化对企业社会责任表现的提升作用在劳动密集型企业、面临激烈市场竞争的企业以及声誉较低的企业中更为明显。进一步研究发现,人口老龄化不仅促进了企业在员工相关领域的社会责任投入,且企业社会责任表现的提升有助于缓解人口老龄化对企业劳动生产率的负面影响。这一发现突显了在应对人口老龄化挑战时,提升企业社会责任表现的重要性。本研究为企业和政府制定应对人口老龄化策略提供了实证依据和策略建议。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["教育部哲学社会科学重大课题目攻关项目“健全中国特色国有资产治理体系研究”(22JZD007)。"],"article":{"keywordList_cn":["人口老龄化","企业社会责任","企业劳动生产率","企业劳动成本"],"juan":"46","zhaiyao_cn":"随着我国人口老龄化进程的加快,人口年龄结构的变化将对中国社会经济产生全面而深刻的影响。在此背景下,以2010—2020年沪深A股上市公司为研究对象,研究人口年龄结构变化如何影响企业在社会责任方面的表现。研究发现人口老龄化显著提升了企业社会责任表现。机制检验表明,人口老龄化会提高了企业的劳动力成本,进而促使企业提升社会责任表现。异质性检验表明,人口老龄化对企业社会责任表现的提升作用在劳动密集型企业、面临激烈市场竞争的企业以及声誉较低的企业中更为明显。进一步研究发现,人口老龄化不仅促进了企业在员工相关领域的社会责任投入,且企业社会责任表现的提升有助于缓解人口老龄化对企业劳动生产率的负面影响。这一发现突显了在应对人口老龄化挑战时,提升企业社会责任表现的重要性。本研究为企业和政府制定应对人口老龄化策略提供了实证依据和策略建议。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6927","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6927","articleType":"","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20231739","qi":"3","id":6927,"nian":2024,"bianHao":"1712029777599-1069213182","zuoZheEn_L":"QI Jun, SHI Yaru","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2024","shouCiFaBuRiQi":"2024-04-02","qiShiYe":"111","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2024/V46/I3","lanMu_cn":"人口老龄化","pdfSize":"1873","zuoZhe_CN":"齐珺, 石雅茹","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6927","title_cn":"人口老龄化与企业社会责任表现","doi":"10.11778/j.jnxb.20231739","jieShuYe":"131","keywordList_en":["aging population","corporate social responsibility","labor productivity","enterprises labor cost"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6927","zhaiyao_en":"As China's population aging accelerates, changes in the demographic age structure are expected to have a comprehensive and profound impact on the socio-economic landscape of the country. However, existing research on the impact of population aging on firms mainly focuses on the impact of population aging on companies' financial decision-making behaviors, and less attention is paid to the impact of population aging on corporate non-financial decision-making behaviors, and how companies respond to population aging through non-financial decision-making behaviors.This paper focuses on the Shanghai and Shenzhen A-share listed companies from 2010 to 2020, investigating how changes in population age structure affect corporate performance in social responsibility. It finds that population aging significantly enhances corporate social responsibility performance, particularly in labor-intensive enterprises, companies facing intense market competition, and those with lower reputations. 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来源：2024年第3期

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