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Study of Interrelationship between Social Responsibility Fulfillment and Business Performance of Enterprise

Author: WangLinXiao
Tutor: SunHongMei
School: Shaanxi University of Science and Technology
Course: Accounting
Keywords: Social responsibility Business performance of enterprise Petrochemical industry Interrelationship study
CLC: F270
Type: Master's thesis
Year: 2012
Downloads: 236
Quote: 1
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Abstract


On the interrelationship between the fulfillment of social responsibility andbusiness performance of enterprises, a certain amount of achievements have beenattained in academic fields both at home and abroad, and the writer makes afurther study based on foregoing achievements. At present in China, theaccounting theory of social responsibility of enterprise is still in preliminarystatus, the theory study is still insufficient and fall behind of the developedcountries, a plenty of problems exist in terms of practical application, and theviewpoint to conclude the interrelationship between the fulfillment of socialresponsibility and business performance of enterprises has not been finalized.In recent years, safety incidents of food have been continuously emerging.These events pose a serious threat health of the people, causing a strong socialreflection, impelling a more and more intensive appeal from society for thefulfillment of social responsibilities obliged by enterprises, also contributing toChinese government began to be highly concerned about the impact ofenterprises in the production process. Based on this, the writer intends to make astudy on the interrelationship between the fulfillment of social responsibility andbusiness performance of enterprises, to encourage enterprises to voluntarilyundertake social responsibilities, emphasize health and safety of people’s lives,concern about the ecological environment for sustainable development. With thecontinuous improvement of people’s living standards, people’s consumptionconcept is being gradually changed. They no longer only care about theperformance and quality of the product, but now take the sustainability ofenvironment protection of products into consideration. People will concern aboutthe environment protection of products, the degree of consciousness about theprotection of ecological environment of enterprises, social commonwealconcerned and social responsibility fulfilled by enterprises. Therefore, the social responsibility fulfilled by enterprises nowadays is extremely important, which isdirectly related to and even affect their long-term developments and survivals.The writer analyses the interrelationship between the fulfillment of socialresponsibility and business performance of enterprises by evidences in five yearsof data from the selected19listed companies in petrochemical industry. Thestudy adopts a linear regression model, chooses the stakeholder theory and theSocial Contract, in conjunction with actual needs to select the contribution rateof governments, profit rate of investors, contribution rate of employees andcontribution rate of public services, to jointly reflect the social responsibilityfulfilled by enterprises. In selecting assessment indicators of businessperformance of enterprises, due to the complexity of the factor affecting marketindicators, and great fluctuation of stock market has been occurred in the past5years in China, thus influencing the reliability of the study results, so that marketindicators is not, but financial indicators are selected instead, of which the profitrate of investment reflects the business performance of enterprises. In addition,the four indicators, i.e., the contribution rate of governments, profit rate ofinvestors, contribution rate of employees and contribution rate of public services,which reflect social responsibility fulfillment of enterprises are regarded asindependent variables, while the indicator, i.e., the profit rate of investment,which reflects the business performance of enterprises is regarded as thedependent variable.Proceed from reality, combined with situations of petrochemical industry inChina, the study finds that, as a long-term standpoint, an enterprise to fulfill itssocial responsibility is positively correlated to that of business performance.Herein, a conclusion is reached that, for a long-term development, an enterpriseto fulfill its social responsibility is beneficial to enhance that of businessperformance and promote development, and the enterprise shall be encouraged toactively fulfill its social responsibility. Aside from the above, recommendationsand specific measures for enterprises to fulfill their social responsibilities areproposed.The innovation of theory in this paper is greatly expressed are: First,indicator system, which is different from previous studies, founded according tothe stakeholder theory and the Social Contract on the basis of previous study approaches; second, this is a study for the interrelationship between thefulfillment of social responsibility and business performance of enterprises inpetrochemical industry, of which the specialized study is still in preliminarystatus.In this paper, there are still many deficiencies, pending further in-depthstudy and research. As to inadequacies, first, a certain deficiency in indicatorschoice, which can not fully and accurately reflects the situation of the fulfillmentof social responsibility and business performance of enterprises; second, the dataquoted in this paper is from websites, so the truths probably are covered byenterprises; third, the recommendations of this paper are raised from thetheoretical level, and there may be some difficulties in the practical application;fourth, the writer’s experience and knowledge are limited, so that it is inevitablethat there will be many deficiencies in the study process, pending further studyand research.

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CLC: > Economic > Economic planning and management > Enterprise economy > Economic theory and methods
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