Executive Stock Option Incentive, Social Responsibility and Enterprise Risk

Taking Shanghai and Shenzhen A-share listed companies that granted stock options from 2010 to 2017 as research samples, this paper examines the relationship between executive stock option incentives and corporate risks, and the moderating role of social responsibility. The study found that there is a significant positive correlation between executive stock option incentives and corporate risks, but it has weakened in companies with higher social responsibility scores between executive stock option incentives and corporate risks.