浅析企业社会责任与企业财务绩效的关联性(A brief analysis of the relationship between corporate social responsibility and corporate financial performance).docVIP
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浅析企业社会责任与企业财务绩效的关联性(A brief analysis of the relationship between corporate social responsibility and corporate financial performance)
浅析企业社会责任与企业财务绩效的关联性(A brief analysis of the relationship between corporate social responsibility and corporate financial performance)
A brief analysis of the relationship between corporate social responsibility and corporate financial performance
Abstract: corporate social responsibility has been paid more and more attention, and gradually become the image of an enterprise culture evaluation index, and corporate social responsibility on corporate pursuit of profit would affect the enterprise can find balance between them, is the focal point concerned by enterprises. Based on the sample of Chinas manufacturing listed companies in the past 2005-2007 years, through the analysis of the content of the semi annual reports, this paper studies the correlation between corporate social responsibility and corporate financial performance. The results show that firms with better financial performance are more likely to undertake social responsibility. At the same time, we find that, on the whole, the social responsibility of Chinese enterprises has improved significantly in the past two years. Based on the actual situation of our country, some suggestions are put forward based on the relationship between corporate social responsibility and corporate financial performance.
Key words: corporate social responsibility, corporate financial performance, correlation
Corporate social responsibility means that enterprises are responsible for employees, consumers, communities and the environment while creating profits and taking legal responsibility to shareholders. Corporate social responsibility requires the enterprises to go beyond the traditional concept to profit as the only goal, emphasizes on the human value in the production process, the emphasis on consumers, the environment and contribute to society, namely corporate social responsibility certification standard has become one of the important signs to measure whether the enterprise sustainable development. Therefore, the analysi
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