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516本文以2008—2020年中国民营上市公司为样本，考察董事长早期生活阶段嵌入宗族文化环境形成的宗族烙印如何影响企业的慈善捐赠表现。研究发现：董事长宗族烙印显著降低了企业的慈善捐赠水平，且该结果在利用工具变量法、倾向得分匹配法等多种稳健性检验后仍然成立。异质性分析发现，董事长宗族烙印对慈善捐赠的负向效应在组织下滑状态和国有股权未参股的企业中更显著，而企业所属行业是否直接面向消费者对上述关系的影响不存在显著差异。进一步分析显示，董事长宗族烙印的持续性将受到本地文化与外来文化的动态调整，即公司所在地的红色文化以及董事长的高慈善国家经历都将显著弱化宗族烙印对慈善捐赠的负向影响效应。作用机制分析表明，董事长宗族烙印主要通过增强管理层的短视倾向，并增加管理层的关系型交易程度，进而降低企业的慈善捐赠水平。本文从个体烙印的角度拓展了宗族文化的研究范式，也为有效识别企业慈善捐赠的前因，推动民营企业高质量发展提供了实践参考。
董事长早期宗族嵌入与企业慈善捐赠——基于烙印理论的视角
摘要
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引用本文
戚阳阳, 贺小刚, 李婧文. 董事长早期宗族嵌入与企业慈善捐赠——基于烙印理论的视角[J]. 外国经济与管理, 2025, 47(4): 40-62.
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