企业社会责任、公司声誉与企业绩效关系研究

Research on Relationship of Corporate Social Responsibility,Corporate Reputation and Corporate Performance

企业社会责任的履行已成为企业可持续发展的重要条件。在综合国内外研究现状的基础上,本文提出公司声誉在企业社会责任对企业绩效的影响中具有中介效应。通过对194个样本企业调查研究,采用探索性因子分析和层次回归分析等统计分析,发现企业经济责任、法律责任、慈善责任和员工责任对公司声誉和企业绩效具有显著的正向影响,公司声誉在经济责任和法律责任对企业绩效的影响中具有完全中介作用;在慈善责任和员工责任对企业绩效影响中具有部分中介作用。

Corporate social responsibility has great importance on the sustainable development of enterprises. Based on the current research, this paper considered that corporate reputation had mediating effects on the impact of CSR on corporate performance. Based on the sample of 194 companies＇ investment, exploratory factor analysis and hierarchical regression analysis were applied for data analysis. The result indicated that economic responsibility, legal responsibility, charity responsibility and employee responsibility has significant pos- itive influence on corporate reputation and corporate performance. Economic responsibility and legal responsibility does not affect perfor- mance directly since corporate reputation plays an intermediary role bellwecn them. Charity responsibility and employee responsibility had an indirect impact on corporate performance through the partial mediating; effect of corporate reputation.