企业社会责任与公司绩效的实证研究

An Empirical Study of Relationship Between Corporate Social Responsibility and Financial Performance

阐述企业社会责任研究的发展过程,介绍相关利益者理论,并将缺乏理论基础的企业社会责任研究与急需实证检验的相关利益者理论结合起来,在相关利益者理论的框架内对企业社会责任与财务绩效的关系进行实证研究,证明了企业社会责任与财务绩效之间存在着正相关关系。

This study focuses on the relationship between corporate social Responsibility （CSR） and financial performance based on the theory of stakeholder. First, two stages of studying CSR are reviewed. Then the stakeholder theory is introduced. Then an empirical study of CSR within the stakeholder＇ s frame is carried out. The result proves that CSR and finance performance exist an obviously positive correlation.