企业社会责任和企业绩效的典型相关分析——基于利益相关者视角

企业在追求自身利益的同时还应该考虑企业股东、员工、消费者、债权人、当地政府部门、所在社区等有关各方面的利益。作为一个负责任的企业公民,企业必须承担起自己应有的社会责任。本文从利益相关者的角度出发构建企业社会责任与企业绩效指标体系,收集2006年至2010年上海证券交易所石化及塑胶行业上市公司数据,运用典型相关分析方法对企业社会责任和企业绩效进行了实证分析,发现企业社会责任与企业绩效具有正相关性。最后对企业更好地履行和承担社会责任提出合理的建议和对策。

When corporations seek their own profits, they should also consider interests of shareholders, employees, consumers, cred- itors, local government departments and communities as well as the relevant aspects. As a responsible corporate citizen, the corporation must undertake its own social responsibilities. Corporate social responsibility and corporate performance evaluation index system are built from the viewpoint of a stakeholder. The empirical analysis on social responsibility and corporate per- formance is based on the data of the listed enterprises in petrochemical and plastic industries from Shanghai Stock Exchange from 2006 to 2010 by the canonical correlation analysis method. The empirical results show that there is a positive correlation between corporate social responsibility and corporate performance. Some reasonable suggestions and countermeasures are put forward for corporations to better perform and bear the social responsibilities.