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An Empirical Study on the Relationship Between Corporate Social Responsibility and Corporate Performance

Author: YangXinFeng
Tutor: ChenLiTai
School: Chongqing University
Course: Industrial Economics
Keywords: Corporate Social Responsibility Enterprise Performance Stakeholder Theory Listed Manufacturing Companies
CLC: F272
Type: Master's thesis
Year: 2011
Downloads: 345
Quote: 1
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Abstract


Since the reform and opening up, along with the rapid growth of the Chinese economy, Chinese enterprises have made unprecedented achievements, but followed the social costs of increasing the growth of enterprises, corporate social responsibility issues coming into view. \What not to fulfill their social responsibilities? Social responsibility in the end to bring what is mere increase costs or to improve business performance, achieve long-term sustainable development of enterprises? These issues has been plagued by a number of scholars and business managers . In this paper, on the basis of a comprehensive analysis of existing research, discussion and summarizes the theory of corporate social responsibility, dig a mechanism of corporate social responsibility on firm performance. On this basis, adhere to adhere to the principle of comprehensiveness, scientific, corporate social responsibility and corporate performance measure set from the perspective of stakeholders, and 60 Chinese manufacturing listed companies, for example, empirical test of corporate social responsibility and firm performance. Our conclusions are as follows: (1) on the monetary capital stakeholders, corporate social responsibility on business performance has a positive impact, and the impact of a continuing nature. The ② corporate social responsibility and corporate performance on human capital stakeholders showed a significant negative correlation, but the correlation coefficient became smaller, getting smaller and smaller negative effect. The role of human capital of Chinese enterprises that have not yet take full advantage of corporate information disclosure for employee benefits is less, to be further improved. (3) social capital stakeholders, corporate social responsibility on business performance showed a trend of differentiation, both positive role, but also have a negative effect. The corporate responsibility to the community and suppliers has a positive effect on firm performance, fulfill the legal responsibility and corporate performance was negatively correlated. ④ ecological capital stakeholders, corporate social responsibility has a significant effect on firm performance. Under normal circumstances, environmental responsibility and corporate performance in the long term positive correlation. Based on the above conclusions, and the status quo of Chinese enterprises to fulfill their social responsibilities, the paper concludes with suggestions to promote corporate social responsibility: to improve relevant laws and regulations, the standardization of corporate social responsibility; actively guide social responsibility report, and to strengthen the assurance work; social responsibility into their business development strategy; strengthen public supervision.

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