企业社会责任利益相关者满意与财务绩效基于中国上市公司的实证研究
关键词 企业社会责任 慈善捐赠 利益相关者满意度 财务绩效
毕 业 论 文 外 文 摘 要
Title Corporate social responsibility, stakeholder satisfaction and financial performance --- Based on the empirical research of Chinese listed companies
Abstract Since the 1960s,the relationship between CSR and financial performance has been the hot topic.This paper we pide the CSR into two level that is economic responsibility and charitable responsibility. We take the 43 A-share companies that donate in the YUSHU earthquake for samples to studied the relationship between economic responsibility and charitable responsibility and financial performance respectively. We find that the relationship between satisfactory of creditors and FP is positively significant ,so is the satisfactory of supplier ,while the relationship between satisfactory of customer and FP is negative. The relationship between charitable responsibility and FP is not significant .But when the customer satisfaction is low ,the relationship between charitable donations and financial performance is significant negative. While if the customer satisfaction is high, the charitable donations and financial performance positive significant. If the satisfactory of Creditors is low ,the correlation of charitable donations and financial performance is negatively .If the satisfaction of supplier is high ,charitable donations and financial performance is positively correlated.
Keywords Corporate social responsibility Charitable donations stakeholder satisfaction financial performance
目录
1 引言 1
2 企业社会责任概念及现状 1
3 利益相关者概念及内容 2
4 企业社会责任与财务绩效的关系 3
4.1 理论综述 3
4.2 实证分析 3
4.2.1 国外文献综述 3
4.2.2 国内文献综述 4
5 研究设计 7
5.1 研究假设 7
5.2 研究变量 8
5.3 数据来源与选择 9
5.4 模型的构建 10
6 实证分析 10
6.1 描述性统计 10
6.2 相关性分析 11
6.2 回归分析 11
6.2.1 经济责任与财务绩效回归分析 11
6.2.2 慈善捐赠与财务绩效回归分析 13
7 研究结论与启示 15
致 谢 16
参考文献 17
1 引言
随着经济的发展，生活水平的提高，人们对企业社会责任的要求越来越高。然而企业社会责任的履行情况既有可喜亦有可恨之处。一方面在汶川地震、玉树地震等巨大危害到来时，成千上万的企业踊跃捐款，与灾区人民共渡难关，这些行为得到广大百姓的热烈欢迎，同时也导致了人们对不捐赠或捐赠力度不够的企业的质疑。另一方面像三聚氰胺、黄曲霉毒素、瘦肉精、地沟油、毒胶囊等字眼时常出现在人们眼前，企业的这些违背道德的行为深受消费者所痛恨，企业社会责任缺失程度大受消费者失望。
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