社会责任与企业价值创造机理:一个研究框架

Social Responsibility and Corporate Value Creation: A Research Framework

目前对企业承担社会责任的经济后果还没有取得一致的结论,在社会责任对企业价值创造的具体影响机理、程度和计量方式等企业关心的重要问题上还缺乏系统的研究。通过构建社会责任对企业价值创造影响的"社会责任、信誉资本与企业价值创造"的规范性分析框架模型,可以揭示企业承担社会责任对企业长期价值影响的方向、影响机理和影响程度等亟待探索的关键问题。本文提出了社会责任与企业价值研究领域的研究内容与分析方法,为进一步研究社会责任与企业价值的内生决定关系提供了全新分析框架。

Current theory and practical study of corporate social responsibility (CSR)on the economic consequences have not yet reached unanimous conclusion , The mechanism, extent and measurement methods of value creation of CSR still lack of systematic research . By building model of 'social responsibility, reputation capital and corporate value creation', we can reveal the corporate social responsibility to the direction, mechanism and the degree of the impact of long- term value of enterprise. This paper enriches content and methods of corporate social responsibility and enterprise value research, provides a newanalytical framework. to further study the endogenous relations between corporate social responsibility and enterprise value creation.