社会责任对公司绩效的作用机理——基于社会资本的一个理论解释

The Mechanism from Social Responsibility to Corporate Performance——A Theoretical Explanation Based on Social Capital

通过对Wood模型的扩展,从契约关系、利益一致性两个维度对利益相关者进行了分类,指出企业对利益相关者履行社会责任有利于搭建社会关系网络、产生社会信任、生成社会资本,而获得社会资本有助于企业提高财务绩效。最后从社会资本的结构性和认知性出发,给出了企业针对各类利益相关者履行社会责任来获得社会资本的行动策略。

Based on expanding the Wood model, this paper classifies the stakeholders from the contractual relationship and the interests of consistency, and finds out that： corporate fulfills social responsibilities is in favor of building the network of social relations, social trust and generate social capital, and accessing to social capital will help companies to improve financial performance. Finally, this paper advice corporate should choose different action to fulfill their social responsibilities with stakeholders in order to gain social capital.