南华大学学报（社会科学版）2025，Vol.26Issue(3)：53-63,11.DOI:10.13967/j.cnki.nhxb.2025.0035
企业社会责任如何影响共同富裕:基于收入分配的视角
How Corporate Social Responsibility Influences Common Prosperity:A Perspective from Income Distribution
摘要
Abstract
This paper uses data from A-share listed companies on the Shanghai and Shenzhen stock exchanges between 2011 and 2021 to empirically analyze the role of corporate social responsibility(CSR)in advancing the goal of common prosperity,particularly from the perspective of income distribution.The study finds that proactive CSR engagement by enterprises significantly contributes to common prosperity and this effect is manifested through primary,secondary,and tertiary distribution mechanisms.Based on these find-ings,policy recommendations are proposed to guide enterprises in better participating in income distribution adjustments,collectively driving society towards a more equitable and sustainable distribution pattern.关键词
企业社会责任/共同富裕/收入分配/初次分配/再分配/第三次分配Key words
corporate social responsibility(CSR)/common prosperity/income distribution/primary distribution/redis-tribution/third distribution分类
管理科学引用本文复制引用
谢婷婷,陈思羽..企业社会责任如何影响共同富裕:基于收入分配的视角[J].南华大学学报（社会科学版）,2025,26(3):53-63,11.基金项目
国家社会科学基金项目"新疆民族地区财政与金融协同促进稳定脱贫的困境及优化路径研究"资助(编号:20BMZ150) （编号:20BMZ150）
