互联网企业财务绩效与社会责任绩效的关系研究——基于生命周期理论

Research on the Relationship between Financial Performance and Social Responsibility Performance of Internet—Based on Life Cycle Theory

在互联网高速发展的同时互联网企业社会责任问题日益突显,并成为社会责任研究中值得关注的领域。本文基于生命周期理论,以2012-2014年96家互联网上市公司为样本,探讨了互联网企业财务绩效对社会责任履行水平的影响,以及在企业生命周期不同阶段的影响差异和规律。结果显示,互联网企业的财务绩效对其社会责任绩效产生正向影响,且正向影响程度在企业生命周期的不同阶段有所不同,随着企业生命周期的发展呈现上升趋势,在成熟期达到顶峰。

With the rapid development of the Interact, the social responsibility issues of Interact companies have become increas- ingly prominent, which attracted some attentions in the field of social responsibility. Based on the life cycle theory, this paper takes 96 Interact-listed companies （2012-2014） as samples, studying the relevant between financial performance and social re- sponsibility performance, as well as the differences in various stages of the corporate life cycle. The result shows that the finan- cial performance of Internet companies has a positive impact on their social responsibility performance, which means the ＂capi- tal supply hypothesis＂ is also applicable to Internet companies. Furthermore, the extent of the impact is different at various stag- es of the corporate life cycle. It shows an upward trend with the development of corporate life cycle and reach the peak in ma- ture period.