摘要
从利益相关者角度出发,以17家上市园林公司2015-2018年的数据作为研究样本,从股东、债权人、员工、客户、供应商和政府六个方面实证分析了上市园林公司履行社会责任对财务绩效的影响。研究结果表明,上市园林公司社会责任对财务绩效有促进作用,即上市园林公司履行社会责任能够提高公司的财务绩效。
From the perspective of stakeholders, this paper used the data of 17 listed garden companies from 2015 to 2018 as a research sample to empirically analyze the performance of listed garden companies in fulfilling their social responsibilities to shareholders, creditors, employees, customers, suppliers and governments Impact. The results showed that the social responsibility of listed garden companies could promote financial performance on the whole, which means that the performance of social responsibility of listed garden companies could improve their financial performance.
作者
胡秀英
陆萍(指导)
HU Xiu-ying(College of Economic and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2021年第1期106-109,共4页
China Forestry Economics
关键词
上市园林公司
社会责任
财务绩效
listed garden enterprises
social responsibility
financial performance