企业社会责任对经营绩效影响的实证分析——基于两型社会能源行业的数据分析-empirical analysis of the influence of corporate social responsibility on business performance - based on data analysis of two-type social energy industry.docxVIP

AbstractThe corporate social responsibility problem appears in the early 20th century, which becomes the topics of scholars and practitioners. Whether to perform the social responsibility and the research of the empirical relationship between company performance and corporate social responsibility become the focus of scholars and practitioners. Our country’s governance of listed companies of the information disclosure about corporate social responsibility is voluntary disclosure, rather than the mandatory information disclosure. Most enterprises one-sided that fulfill the social responsibility will not improve the business performance of enterprises, it will increase the cost of the enterprise and reduce profit, which is low of independent consciousness of fulfilling the social responsibility. the overall level is not strong. In practice, failing to perform the social responsibility also appears. Corporate tax evasion and they do not pay attention to environmental problems, which temporarily increase the business performance, but the social impact after the questions disclosure may make the company zero value. So the relationship of the corporate performance and the effects of corporate social responsibility is really worthy of our exploration. In the current research literature, the study did not specifically reasearch the energy industry. Therefore this article selects ten year’s data of the representative two type society energy industry to explore the short term and long term relationship of the corporate social responsibility and business performance. According to the result of empirical study, we make a conclusion about policy and institutional Suggestions ,and make suggestions of the future development.This paper based on the research results at home and abroad, and the data from 2003 to 2012 of two type society in the energy industry. According to the scholar carroll’s pyramid model , stakeholders can be divided into economic responsibility of shareholders