企业社会责任、媒体关注与绿色创新的文献综述

旭 熊(云南财经大学会计学院，中国)

摘要

随着党的二十大报告的召开，进一步突出强调企业要优化能源结构，发展绿色低碳产业。有学者分别对企业社会责任、媒体关注与绿色创新进行相关研究。基于利益相关者理论发现企业履行社会责任会促进企业绿色创新；基于代理理论发现企业履行社会责任会导致减少对创新研发的投入。媒体报道会迫使企业改正自身的行为从而履行社会责任与绿色创新，但当媒体为了追求利益与轰动效应反而会带来负面影响。面对媒体的负面效应只有从政策制度加以约束、媒体行业注重自身法律意识的提升与公众提高辨别各种信息能力，媒体才能更大地发挥自己传递信息与监督的功能。

关键词

企业社会责任；媒体关注；绿色创新；文献综述

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DOI: http://dx.doi.org/10.12345/fm.v3i2.15674