企业社会责任活动内容及其与企业效益的相关性比较分析

Social responsibility activities of corporate and comparison of their CSR and enterprise efficiency with correlations

企业社会责任现已成为企业提高社会形象、增强和培育核心竞争力的重要手段。本研究以50家中外企业的企业社会责任报告为样本，采用内容分析等方法描述目前大型企业履行社会责任实践的概况，同时通过这些活动和企业的品牌资产、年利润、营业收入等数据进行相关性分析，找出中外企业在社会责任实践方面的异同处，并借此为本土企业和外国企业在中国的社会责任实践提供针对性的建议。如国企在国内范围开展一些与政府合作、扶贫等主题的活动更有利于提高企业品牌资产及营业收入，而外企则适于在全球范围开展一些救灾、教育及再教育以及与NGO（非政府组织）合作的活动。

Corporate social responsibility has become an important approach of the enterprises to improve their social image as well as strengthen and cultivate the core competitive ability. Taking corporate social responsibility report of 50 Chinese and foreign enterprises as sample, and using content analysis and other study methods, this study describes general situation of large enterprises in fulfilling their social responsibility practice at present. Meanwhile, through the correlation analysis of these activities and the brand equity, annual return and operation revenue data, this study finds out the differences between Chinese and foreign enterprises in the practice of social responsibility. Therefore propose pertinent suggestions for the social responsibility practice in China of local and foreign enterprises. For instance, the state-owned enterprises in China could carry out domestic theme activities as cooperation with the government, poverty alleviation, which will be beneficial to improve brand equity and revenues, while foreign enterprises are more suitable to promote international disaster relief, education and further education as well as cooperating with the NGO activity.