企业社会责任对公司绩效影响研究——基于上市物流企业的实证分析

Research on Influence of Corporate Social Responsibility on Corporate Performance——An Empirical Analysis Based on Listed Logistics Enterprises

企业社会责任与公司绩效之间的关系一直是社会责任研究的重要内容之一。研究的样本为我国沪深两市A股上市物流企业的数据,通过区分会计性和市场性公司绩效指标,实证检验企业社会责任对两类公司绩效指标的不同影响。研究证明,物流企业社会责任与当期会计性公司绩效指标负相关,与市场性公司绩效指标呈正U型关系。最后,针对两类绩效指标得出的不同结论进行理论解释并提出建议。

The relationship between corporate social responsibility and corporate performance has always been one of the important contents of social responsibility research.The sample of this paper is the data of A-share listed logistics enterprises in Shanghai and Shenzhen stock markets.By distinguishing the performance indicators of accounting and market-oriented companies,this paper empirically tests the different influences of corporate social responsibility on the performance indicators of the two types of companies.The results show that the social responsibility of logistics enterprises is negatively correlated with the performance indicators of accounting companies in the current period,and has a positive U-shaped relationship with the performance indicators of market-oriented companies.Finally,this paper makes a theoretical explanation of the different conclusions of the two types of performance indicators and puts forward some suggestions.