企業社會責任與企業經營績效相關性分析

The Correlation Analysis between Corporate Social Responsibility and Corporate Operating Performance

周寶玉(Bao-Yu Zhou)

《華人經濟研究》 10卷2期 (2012/09) Pp. 17-29

https://doi.org/10.30065/JCER.201209.0002

摘要

21世紀的來臨，為了使企業能永續經營，逐漸重視社會責任，也希望能提高本身的競爭力，因此，揭露企業社會責任日漸重要，責任績效與企業經濟績效之間的相關性至今未有定論。本研究以A股311家上市公司為樣本，對前一期社會責任績效對當期經濟績效的影響、當期經濟績效對後一期社會責任績效的影響進行了實證分析。分析結果表明，企業社會責任績效與經濟績效之間存在互為因果的良性迴圈關係，而且兩種績效會為彼此加分，即使考慮到企業規模的情況下，分析結果也沒有發生變化。

關鍵字

企業社會責任 ； 企業經營績效 ； 相關性分析

並列摘要

Both of previous theoretic and empirical studies could not prove there is a clear relationship between a company's CSP and its CFP. In this study, 311 China listed companies are included as samples to analyze the linkage between CSP and CFP. The results of this study point out that previous CSP has positive impact on CFP for the current period, at the same time, current period CFP has positive impact on the latter CSP as well. In considering size, the results remain the same.

並列關鍵字

Corporate Social Responsibility ； Corporate Operating Performance ； Correlation analysis