基于区域视角的企业社会责任和经济绩效关系研究

Relationship between Corporate Social Responsibility(CSR) and Corporate Financial Performance(CFP) from Region Perspective

本文以我国东部、中部、西部、东北四个不同区域共1460家上市公司2014-2016年的数据为样本,对不同区域企业社会责任和经济绩效的关系进行了比较分析.结果显示：四个区域中,社会责任总绩效与经济绩效均呈现正相关关系;东部地区的企业社会责任与经济绩效正相关关系最为显著;相比较于其它责任,对股东的责任绩效和对员工的责任绩效对企业经济绩效的影响更为显著.

Based on 2014-2016 data of 1460 listed companies from different regions, the paper studied relationship between Corporate Social Responsibility（CSR） and Corporate Financial Performance（CFP）.This research found there is positive correlation between CSR and CFP in all regions, and the positive correlation is most significant in East Region. By comparison, the responsibilities to stockholders and employees are more significant.