政府法令與企業社會責任績效之關聯- 以大陸新環境保護法為例

近年來，中國經濟、社會和環境層面的永續發展壓力的增大，環境污染、食品安全等事件層出不窮，引起社會各界的廣泛關注，在2014年4月24日，中國政府針對「環境保護法」進行25年來的第一次大幅修改(後續稱新環境保護法)，本研究以2011-2018年為研究期間，研究對象為企業社會責任績效前100強之國有及民營企業，探討新環境保護法發行前後對企業社會責任績效有何關聯。此外，「政治連結」在本研究中作為可能影響該關聯的一大要素，亦是重點討論對象，針對該部分本研究拆分為國有企業及民營企業進行探討。實證結果發現：不論是高污染或者低污染產業，法規與CSR績效間的關係都呈現顯著正相關。對於國有企業來說，政治連結的高低對於新環境保護法與企業社會責任彼此間的關聯性，並沒有顯著影響，民營企業亦得到相同的結論。

關鍵字

企業社會責任；新環境保護法；政治連結

並列摘要

In recent years, pressure of sustainable development on economy, society and environment have increased. Numerous events involving environmental pollution and food safety have captured the attention from every corner of the society. On April 24, 2014, Chinese government made a major amendment to "environmental protection law" since 25 years ago. The sample consists of the best 100 stated owned enterprises and non-stated owned enterprises on CSR performance from 2011 to 2018. The thesis explore the relationship between CSR performance and the "environmental protection law". In addition, "political connection" is a major factor that may affect the relationship tested in this thesis. Accordingly, I further divide the sample into state-owned enterprises and private enterprises. The empirical results show that, the relationship between the regulation and CSR performance is significantly positively correlated regardless of whether companies are high- or low-polluting. For both state-owned enterprises and private enterprises, the changes in political connections have no significant impact on the relationship between the new environmental protection law and corporate social responsibility.