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Research of Relationship between State-owned Enterprises Social Responsibility and Corporate Performance Based on Stakeholders Aspect

Author: ShenMinMin
Tutor: WangZeBin
School: Suzhou University
Course: Accounting
Keywords: Corporate Social Responsibility (CSR) Corporate Performance (CP) State-owned Enterprises Stakeholders
CLC: F276.1;F224
Type: Master's thesis
Year: 2011
Downloads: 152
Quote: 0
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Abstract


Corporate social responsibility (CSR) has been developing over half a century since 1950s. As theoretical basis for the social responsibility, a series of theories have been proposed by foreign and domestic scholars. Increasing demands for social responsibility in western countries make social responsibility as assessment criteria to measure corporate social responsibility performance, and related certification systems, supported by communities, have been established. In recent years, companies in our country pay more attention to undertaking social responsibility. State-owned enterprises social responsibility is elected as the research object in this paper, the relationship between CSR and corporate performance (CP) is analyzed by theoretical analysis combined with an empirical research to discuss whether they influence each other and how the influence come about. Based on stakeholder theory, state-owned enterprises CSR are divided into four dimensions, the responsibility for employees, stockholders, government and creditors, to measure the CSR situation. Research models are established in connection with influence of CSR on CP and whether the improvement of CP can promote the fulfillment of CSR. The final results confirm that state-owned enterprises CSR and CP are mutually positive reinforcing, and there is lagged effect of CSR on CP, but compared with previous responsibility, current social responsibility has more impact on current performance. The conclusion of research has found the empirical basis for state-owned enterprises undertaking social responsibility.

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