企业绩效与企业社会责任关系的实证研究

An Empirical Research on the Relationship between Corporate Performance and It's Social Responsibilities

将企业的社会责任划分为内部社会责任和外部社会责任,以上海证券交易所2010年至2012年12个行业共258家A股上市公司为样本,对企业的社会责任与企业绩效的关系进行了实证分析。研究表明,企业内部社会责任和外部社会责任对企业绩效均有显著的影响。通过对各利益相关者责任的主成分分析发现,企业内部社会责任比企业外部社会责任对企业绩效的影响程度更大。

In this paper , we studied the relationship between corporate social responsibilities and corporate performance with the sample of 258 A‐share listed companies of 12 industries on Shanghai Stock Exchange from 2010 to 2012 .The results show that the internal social responsibility and external social responsibility both have a significant impact on performance .Using the method of principal component analysis ,we found that internal social responsibility has a greater impact on performance than external social responsibility .