自中國開放後，經濟大幅成長。既有文獻研究結果顯示，地方政府官員的升遷 制度是影響中國經濟快速增長的主要因素。隨著經濟發展，中國管制者日益重視企 業社會責任，並將相關指標納入地方政府官員升遷指標。地方政府不僅重視經濟發 展，亦須重視企業社會責任。本研究係檢視市長的異動對公司從事企業社會責任之 影響。本文亦檢視市長的不同升遷方式對公司從事企業社會責任之影響。
本文樣本期間為 2010 至 2017。研究結果表示，無論新市長來自同一個城市或 是其他的城市，當地公司之企業社會責任都未受到影響，究其可能原因是大部分企 業不想引起新市長的注意，維持該公司的企業社會責任的表現。實證結果亦顯示， 企業型態並未顯著影響市長異動與企業社會責任關聯性。此外，實證結果顯示，位 於法制環境較佳地區之企業，當新市長來自其他城市時，其企業社會責任績效會下 降。

關鍵字：市長異動、企業社會責任、企業型態、法制環境

Since China was liberated, the economy has dramatically grown. Empirical results of prior studies demonstrate that promotion systems of local officials is one of reasons for rapid economic growth in China. With economic development, Chinese regulators have increasingly emphasized corporate social responsibilities (CSR) and have incorporated CSR into indicators of local governors’ promotion. The objective of this study is to investigate whether the mayors’ reshuffle affects firms’ CSR performance. This study also investigates whether business types and legal environment affect the relationship between mayors’ reshuffle and companies’ CSR performance.
The sample period of this study is from 2010 to 2017. The results indicate that firms’ CSR performance is not affected by mayors’ reshuffle no matter new mayors come from the same city or from another cities. The possible reason is that firms try not to get the new mayors’ attention; thus, they remain their CSR performance. The empirical results also indicate that the firms’ types do not affect the relationship between mayors’ reshuffle and CSR performance. Furthermore, the results show that firms locating at area with better legal environment may reduce the level of CSR performance when the new mayor is from another city.

Keywords: Mayors’ reshuffle, Corporate social responsibilities, Firms’ types, Legal environment

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