企业社会责任与财务绩效关系实证研究——基于地产服务支撑性企业社会责任评级数据

Empirical Study on the Relationship between Corporate Social Responsibility and Financial Performance--Based on Social Responsibility Rating Data of Listed Companies'Property Industry

近年来企业社会责任事件频发,也告诫人们在追求经济效益的同时,应平衡好投资回报与社会责任的关系。通过对企业社会责任进行评价,从五个维度即投资者、债权人、供应商、顾客和政府等出发,探讨企业社会责任(CSR)与财务绩效(CFP)表现的关系,研究表明:社会责任与企业财务绩效呈正相关;二者在当期和滞后期的表现都呈正相关的关系。应倡导可持续高质量发展,让承担社会责任理念深入民心;政府应出台相应的政策和法律法规,完善企业社会责任披露监督机制;社会各界也应积极营造有利于企业可持续发展的友好型社会责任的大环境;企业应树立科学发展观,妥善处理好各方利益诉求,追求可持续发展。

In recent years,many corporate social responsibility events have occurred frequently,which also warned people to balance the relationship between investment return and social responsibility while pursuing economic benefits.Through the evaluation of corporate social responsibility,this paper discusses the relationship between corporate social responsibility(CSR)and corporate financial performance(CFP)from five dimensions,namely,investors,creditors,suppliers,customers and government.The results show that social responsibility is positively correlated with corporate financial performance and there is a positive correlation between the performance of the two in the current period and the lag period.We should advocate sustainable and high-quality development and let the concept of social responsibility go deep into the hearts of the people.The government should introduce relevant policies,laws and regulations to improve the supervision mechanism of corporate social responsibility disclosure;all sectors of society should also actively create a friendly social responsibility environment conducive to the sustainable development of enterprises;enterprises should establish a scientific concept of development,and properly handle the interests of all parties and pursue sustainable development.