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A Research on the Relationship between Corporate Social Responsibility and Performance

Author: ChenJuan
Tutor: ZuoJingHua
School: Nanjing University of Finance and Economics
Course: Accounting
Keywords: CORPORATE SOCIAL RESPONSIBILITY CORPORATE PERFORMANCE STAKEHOLDER THEORY
CLC: F272;F224
Type: Master's thesis
Year: 2010
Downloads: 555
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Abstract


Corporate social responsibility originated from European and American countries, which developed under the background of international labor movement, environmental movement. Nowadays, the popular international corporate social responsibility concept is: corporate should take responsibility of employees, society and environment simultaneous with hunting profits for the shareholders. With the propulsion of industrialization degree and modernization process of China, the economy is developing rapidly. And meanwhile, the rapidly development of economy brings a lot of social problems and environmental problems. As the basic unit of the development of economic, corporate not only plays the role of economic activities, but also maintains the human sustainable development as the basic organization of social activities. With the theory of sector corporate social responsibility issues, corporate social responsibility and corporate performance study of the relationship has become hot. Studies suggest that, on the one hand, the enterprise must perform to stakeholders’ social responsibilities, on the other hand, the enterprise positive social responsibilities for enterprises to establish a good image and indirectly enterprise performance.Based on the review of the relating research literature about this topic, this paper analyses the relativity between the corporate social responsibility and the corporate performance by the ways of empirical research and normative research. This paper uses the EPS and Tobin’s Q as the standard of the measure index to reflect the corporate performance level. This paper chooses indexes in four aspects from country, shareholders, employees to social to represent the performance of corporate social responsibility, testing the relationship between corporate social responsibility and corporate performance through the empirical model. This research indicates that there is significant positive correlation between corporate social responsibility and corporate performance. Corporate can improve performance sharply by taking social responsibility.Based on the representative of corporate social responsibility of the enterprise of female executives to join, have certain proportion of innovative enterprise performance, so as to provide the social responsibility of empirical data.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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