企业社会责任对企业绩效影响的实证研究——以内蒙古20家上市公司为例

The Empirical Study on the Influence of Corporation Social Responsibility on Corporation Performance——Based on the 20 listed companies in Inner Mongolia

本研究是在利益相关者理论的视角下,以内蒙古20家上市公司为研究样本,对内蒙古地区企业履行社会责任对企业绩效的影响进行了实证研究。研究结果表明,企业绩效受到企业社会责任不同维度的影响,企业社会责任与企业绩效呈正相关关系,企业积极履行相应的社会责任对企业绩效的提高有显著作用。企业对环境的社会责任履行得越好,企业绩效越好,政府应该采取措施推动企业积极履行对环境的社会责任。

Under the view of stakeholder theory and sampled with 20 listed companies in Inner Mongolia, the paper did an empirical study on the influence of corporation undertaking social responsibilities on corporation perfor- mance in Inner Mongolia. The study shows that corporation performance is affected by different dimensions of corporation social responsibilities, and there is a positive correlation between taking social responsibilities and cor- poration performance. What＇ s more, taking corresponding social responsibilities actively has remarkably effect on the improvement of corporation performance. The more responsibilities the corporations take to the environment, the better their performance is. The government should take measures to foster enterprises to taking social respon- sibilities actively.