社会契约论下企业社会责任与财务业绩关系

Relationship between corporate social responsibility and financial performance based on Social Contract

针对企业社会责任与财务业绩关系问题,采用规范性研究方法,分析了企业社会责任与财务业绩之间具有互动关系,并且二者是正相关的,企业履行社会责任能提高企业的业绩水平,良好的业绩水平亦能促进企业履行自己的责任,二者是相互影响的循环体。研究结果为平衡企业社会责任和财务业绩提供参考。

In view of the relationship between corporate social responsibility and financial performance, normative research was made. Findings show that there is an interactive relationship between corporate social responsibility and financial performance and they are positively correlated. The two are mutually influenced in that enterprises can improve the level of performance and the improved performance level can in turn promote enterprises＇ fulfilment of responsibilities. Results provide reference for the balance between corporate social responsibility and financial performance.