企业社会责任影响企业绩效传导机制探析

An Analysis of the Transmission Mechanism of the Effects of the Corporate Social Responsibility upon the Corporate Performance

大量文献证实了企业社会责任对企业绩效具有积极影响,但对这一影响的传导机制却研究不足。本文以利益相关者理论作为分析和解释工具,尝试证明:利益相关者是企业资源的重要提供者,是企业声誉的感知者,是企业社会资本形成的基础;正是通过利益相关者对企业社会责任行为产生的认知和反应这一传导,才使企业社会责任行为对企业绩效产生积极影响;不同的利益相关者,因其掌握的资源不同,与企业关系的性质不同,这一传导作用存在着较大差异。

A significant number of literature and empirical researches have proven that taking corporate social responsibility will have positive effects on corporate performance, but what is not fully researched on is the transmission mechanism of the effects, In this research, the author applies the stakeholder theory as the analysis and explanation tool, trying to prove that stakeholders are the crucial resource providers, corporate reputation sensors, and the foundation of social capital for corporation. It is the transmission of the stakeholders＇ awareness of the enterprises＇ CSR activities that determines the positive effects CSR activities on corporate performance. Different stakeholders have different transmission effects due to the different resources they have and the different nature of relations they have with corporation.