不同生命周期企业社会责任与经济绩效的关系

本文以400余家制造业上市公司的财务数据为依据,以企业生命周期为视角,对社会责任和经济绩效的关系进行了相关与回归分析。研究结果表明:社会责任与经济绩效在企业发展的任何阶段都是互相影响、互相促进的。尤其是,企业对上市公司股东的责任与经济绩效呈现强烈的正相关关系;其他五种责任在企业发展的不同阶段与企业绩效的相关关系是不同的。

Based on the financial data of more than 400 listed manufacturing companies, this paper makes a correlation and regression analysis on social responsibility and economic performance from the perspective of the corporate life cycle, and concludes that, in general, the corporate social responsibility and the economic performance are mutually influenced and promoted at different developmental stages. Especially, the paper indicates a strong positive correlation between the responsibility of shareholders and the economic performance, but there are different relations between other responsibilities and economic performance at different stages.