食用菌生产企业社会责任与财务绩效的互动关系分析

Analysis of the Interactive Relationship between Corporate Social Responsibility and Financial Performance of Edible Fungi Production Enterprises

食用菌生产企业的社会责任是决定企业可持续发展的关键因素,同时对企业的财务绩效存在多方面影响。基于已有文献研究结论,通过构建回归模型对食用菌生产企业社会责任与财务绩效的相关性进行分析。结果表明,食用菌生产企业对股东、供应商、消费者、政府和社区所承担的社会责任与财务绩效具有正相关关系;而食用菌生产企业对员工承担的社会责任与财务绩效的相关性不显著。

The social responsibility of edible fungi production enterprises is a key factor that determines the sustainable development of enterprises,and it also has multiple impacts on the financial performance of enterprises.Based on the existing literature research conclusions,this paper analyzes the correlation between social responsibility and financial performance of edible fungi production enterprises by constructing regression models.There is a positive correlation between social responsibility and financial performance;the correlation between social responsibility and financial performance of edible fungi production companies to employees is not significant.