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The Research about the Relationship between Corporate Social Responsibility and Corporate Financial Performance

Author: MengQingHao
Tutor: LiYi; ChenYing
School: East China Jiaotong University
Course: Accounting
Keywords: Corporate Social Responsibility Stakeholders Corporate Financial Performance
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 7
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Abstract


When SanLu group were destroyed by melamine; when bright dairy industry werecomplainted by thousands of people because of the so-called commitment to become a deadletter; when formaldehyde exceeds bid badly, even if disinfection also of no help of children’stoys flow to the market; when medicinal capsule become toxic capsule, and leather can bemade into eating jelly; when high-speed traffic became jerry-built projects in half an year ingansu province, although it spent more than8billion, etc; which produces a series ofproblems and some people are suspicious about their social responsibility. Perhaps thesecorparations only consider assuming corresponding social responsibility will produce themassive cost, which will lead to the financial performance decline, and no or little considerfulfilling their social responsibilities, which can get lower financing cost, outstanding talents,corporations reputation, preferential policies and support and so on, Or they think the socialresponsibility of the corporation brings profit not nearly enough to make up for their expenses,and affects the implementation of social responsibility. The implementation of corporatesocial responsibility and financial performance is really either this or that? This paper arguesthat the study on this problem from the theory that can clarify the interaction of them, and inpractice it can provide a basis to fulfill their social responsibilities for enterprises to ensurethat financial performance will stabilize growth continuously.First of all, this paper reviews the domestic and foreign empirical literature about theresearch on corporate social responsibility and the financial performance, and threeassumptions are proposed on the basis of the literature review and theoretical analysis,namely:corporate social responsibility have a positive influence on financial performance,financial performance have a positive influence on corporate social responsibility, and socialresponsibility have a lagged influence on financial performance; secondly, this paperconstruct the social responsibility and the financial performance of the index system throughsummarizing the previous empirical study on social responsibility indicators, financialperformance indicators and control variables; at last, this paper uses the panel data throughthe Spss18.0and Eviews6.0software selected CASS published in2009-2011year for threeyears in the social responsibility before the top100strong enterprise in this paper, descriptivestatistics, correlation analysis and panel data regression analysis.The results show that:(1) from the current view, for different social responsibility object,the relationship between social responsibility performance and financial performance isdifferent. enterprises which fulfill the social responsibility to customers and employees may reduce the efficiency of enterprises level in the short term, but for shareholders, suppliers andthe government stakeholders, it will make a better result for the financial performance if theenterprises fulfill the social responsibility;(2) both tobin Q and return on total assets and netassets yield rate have a positive influence on social responsibility in the current financialperformance;(3) the current performance of social responsibilities reduced the returns of theshareholders in the future, and had an negative influence on the financial performance,however, for other stakeholders, especially the staff, in the later produced a very significanteffect, have an positive influence on the enterprise’s financial performance.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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