{"title":"全文:企业社会责任对员工是否促进了企业创新?","authors":"Marcellin Makpotche","doi":"10.1016/j.frl.2025.108002","DOIUrl":null,"url":null,"abstract":"<div><div>This study examined the impact of CSR toward employees (WS) on corporate innovation, using a sample of U.S. firms from 2002 to 2019. It provides the first evidence that better WS is beneficial for firms, resulting in a significant increase in both the quantity and the quality of patents. The positive impact of WS on innovation is more substantial in high R&D intensity and growing firms, while it is relatively weaker for mature firms. The study also explores how WS affects innovation output under various conditions and highlights the moderating role of corporate governance mechanisms, specifically the corporate governance score, board gender diversity, and auditor independence. Therefore, firms should enhance both their internal governance quality and WS to innovate.</div></div>","PeriodicalId":12167,"journal":{"name":"Finance Research Letters","volume":"85 ","pages":"Article 108002"},"PeriodicalIF":6.9000,"publicationDate":"2025-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Does CSR toward employees promote corporate innovation?\",\"authors\":\"Marcellin Makpotche\",\"doi\":\"10.1016/j.frl.2025.108002\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This study examined the impact of CSR toward employees (WS) on corporate innovation, using a sample of U.S. firms from 2002 to 2019. It provides the first evidence that better WS is beneficial for firms, resulting in a significant increase in both the quantity and the quality of patents. The positive impact of WS on innovation is more substantial in high R&D intensity and growing firms, while it is relatively weaker for mature firms. The study also explores how WS affects innovation output under various conditions and highlights the moderating role of corporate governance mechanisms, specifically the corporate governance score, board gender diversity, and auditor independence. Therefore, firms should enhance both their internal governance quality and WS to innovate.</div></div>\",\"PeriodicalId\":12167,\"journal\":{\"name\":\"Finance Research Letters\",\"volume\":\"85 \",\"pages\":\"Article 108002\"},\"PeriodicalIF\":6.9000,\"publicationDate\":\"2025-07-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Finance Research Letters\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1544612325012607\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Finance Research Letters","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1544612325012607","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Does CSR toward employees promote corporate innovation?
This study examined the impact of CSR toward employees (WS) on corporate innovation, using a sample of U.S. firms from 2002 to 2019. It provides the first evidence that better WS is beneficial for firms, resulting in a significant increase in both the quantity and the quality of patents. The positive impact of WS on innovation is more substantial in high R&D intensity and growing firms, while it is relatively weaker for mature firms. The study also explores how WS affects innovation output under various conditions and highlights the moderating role of corporate governance mechanisms, specifically the corporate governance score, board gender diversity, and auditor independence. Therefore, firms should enhance both their internal governance quality and WS to innovate.
期刊介绍:
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