企业社会责任与财务绩效关系研究综述被引量：16

Reviews of the Research on the Relationship Between Corporate Social Responsibility and Financial Performance

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摘要 20世纪90年代起,企业社会责任与利益相关者在理论与实证检验方面呈现出相互整合的趋势。本文通过探析企业社会责任与利益相关者缘何走向理论结合,分别基于利益相关者整体视角与利益相关者分维度视角,对国内外企业社会责任与财务绩效关系的实证研究进行回顾与总结,并在此基础上提出了未来的研究方向。 There is a trend of mutual integration of corporate social responsibility and financial performance in the theory and empirical research since the 1990s.This paper analyses the cause of theoretical integration of corporate social responsibility and stakeholder.Then it overviews the empirical research on the relationship between corporate social responsibility and financial performance from the general stakeholder perspective and separate stakeholder dimension perspective.On the basis of the reviews,this paper discusses the possible research directions in the relevant field.

作者傅鸿震

机构地区厦门大学管理学院

出处《商业研究》 CSSCI 北大核心 2011年第8期72-77,共6页 Commercial Research

关键词利益相关者企业社会责任财务绩效 stakeholder corporate social responsibility financial performance

分类号 F272.1 [经济管理—企业管理]

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