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90企业在内外部社会责任表现方面可能存在“表里不一”，即出现外部社会责任优于内部社会责任的结构失衡问题。本文基于沪深A股上市公司样本构建起企业外部与内部社会责任水平的差异指标，并据此检验企业社会责任表现“表里不一”对其创新发展的影响。结果发现，随着企业内部与外部社会责任表现的差距增大，企业的创新产出水平明显降低，且该结论在使用地区彩礼水平作为工具变量等一系列稳健性测试后仍然成立。机制研究显示，企业“表里不一”导致员工工作效率下降是造成前述现象的内在机制。进一步研究发现，员工对企业轻微的“表里不一”具有良好的包容性，而当企业内外部社会责任表现差异过大时，创新折损效应尤为明显；此外，员工对企业的认同感能够削弱企业“表里不一”对创新的负面影响。最后还发现，企业的创新折损主要体现为高价值的发明专利减少。本文有助于学术界更加全面地洞悉企业创新的影响因素，并从社会责任视角揭示出利益分配公平和劳动者工作效率之间的内在关联，为企业构建和谐劳资关系进而实现高质量发展提供了经验参考。
企业“表里不一”与创新折损：内外部社会责任差异的视角
摘要
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引用本文
翁若宇, 宁博, 陈秋平. 企业“表里不一”与创新折损：内外部社会责任差异的视角[J]. 外国经济与管理, 2025, 47(1): 121-136.
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