企业社节会责任如何影响企r业绩效.docVIP

摘　　要 1970年，米尔顿·弗里德曼在《纽约时报》提出了企业社会责任的定义。企业立足于社会之中，无论是从自身来说还是社会整体来说，都应该自愿承担起对社会的经济责任、法律责任、伦理责任和慈善责任。进入21世纪，我国上市公司在履行社会责任方面的投入有所加大，企业社会责任报告的数量也在不断上升，但整体来看，信息披露水平还比较低，披露的信息还有待完善，质量仍有待提高。一些企业希望通过社会责任信息的披露树立企业良好形象，提高市场竞争力，而一些企业则认为社会责任的承担会增加成本，降低企业价值，那么上市公司企业社会责任的履行对企业业绩到底会有什么影响呢？本文试图对这一问题做出回答。 本文选择企业社会责任信息披露水平与企业业绩的相关关系作为研究对象。首先对企业社会责任的定义以及我国上市公司社会责任信息披露现状做出一定的阐述，然后从利益相关者的角度对企业社会责任信息披露水平和企业业绩的关系进行了理论分析，结合理论分析的结果，从公式R= I–C（R:收益 I:收入 C:费用）出发，以企业收益来衡量企业的财务绩效，得到了企业社会责任的履行情况和企业业绩的正向相关关系，并据此提出研究假设。然后以 2010-2011 年 A 股上市公司（622个）为研究样本，以润灵环球企业社会责任MCT评分来衡量其披露水平，对企业社会责任信息披露水平与企业业绩的相关关系进行实证分析。实证研究的结果是两者之间是不显著的正相关关系，与研究假设不是很符合，本文对此进行了原因的分析。最后，对研究结果进行了分析总结并从政府、自律组织以及公司三方面出发给出一些建议。 关键词：企业社会责任 企业业绩 相关关系 Research on the relationship between corporate social responsibility and corporate performance Abstract In 1970, Milton Friedman put forward the definition of corporate social responsibility in the New York Times, Enterprises based on the society, so they should voluntarily take on social economic responsibility, legal responsibility, moral responsibility and charitable responsibility. In twenty-first Century, listed companies in China invested more money in the performance of social responsibility, at the same time,the number of the reports about corporate social responsibility is also rising. However, as a whole, the information disclosure level is relatively low, so we should improve their qualities .Some companies want to establish a good corporate image through disclosing more information about social responsibility, while some businesses believe that undertaking social responsibility will increase the cost and reduce the enterprise value. But how about the relationship between them? This paper attempts to answer this question. I choose the relationship between corporate social responsibility and corporate performance as a research object. Firstly, I introduce the definition of corporate social responsibility and current situation of social responsibility informati