企业社会责任、内部控制与品牌价值

Corporate Social Responsibility, Internal Control and Brand Value

本文通过实证研究的方法来验证企业社会责任、内部控制与企业品牌价值这三者之间的关系及相关的作用机理。采用2013—2017年世界品牌实验室(World Brand Land)发布的《中国500最具品牌价值排行榜》中5年来均上市公司的面板数据进行分析,研究结果发现,企业社会责任与企业品牌价值是一种相互促进互惠互利的关系,而内部控制与二者之间并没有什么显著的关系。

This paper verifies the relationship between corporate social responsibility,internal control and corporate brand value through empirical research methods and related mechanisms.The panel data of listed companies in the"China's 500 Most Brand Value Rankings"published by World Brand Land in 2013-2017 is analyzed.The research found that corporate social responsibility and corporate brand value are mutually mutually beneficial relationships,and there is no significant relationship between internal control and the two.