企业社会责任对企业绩效的影响——基于创业板医药制造企业的实证研究

Impact of Corporate Social Responsibilities on Business Performance ——An Empirical Study Based on GEM Pharmaceutical Manufacturing Enterprises

企业社会责任的履行不仅是道德上的要求,而且对于企业绩效也会产生重要影响。企业若能在决策中全方面认清社会目标,那么其行为会为社会带来更多的经济利益和社会效益。本文把企业社会责任和企业绩效联系起来,基于利益相关者理论,运用SPSS 21.0分析软件对我国创业板35家医药制造企业2015年-2017年的数据进行了实证研究。研究结果表明企业对股东、债权人和消费者承担社会责任与企业绩效之间存在着显著的正相关关系,对供应商、政府和社会承担社会责任与企业绩效之间存在着显著的负相关关系。

The fulfillment of corporate social responsibilities is not merely a moral requirement.It has an important impact on business performance as well.If a company can clearly recognize social goals in decision-making,its behavior will bring more socio-economic benefits to society.In this paper,corporate social responsibilities are linked with corporate performance.Based on the stakeholder theory,SPSS 21.0 analysis software is used to conduct empirical research on the data of 35 pharmaceutical manufacturing companies in China’s GEM from 2015 to 2017.The results show that there is a significant positive correlation between corporate social responsibilities and corporate performance of shareholders,creditors and consumers.Besides,there is a significant negative correlation between social responsibilities and corporate performance of suppliers,governments and society.