医药企业社会责任对标杆绩效影响的实证研究

发布时间：2018-01-30 12:02

本文关键词： 企业社会责任标杆绩效影响机制　出处：《技术经济》2014年05期 　论文类型：期刊论文

【摘要】：利用2008—2012年中国沪深两市90家医药上市公司的面板数据,通过描述性统计、相关分析和回归分析等,实证研究企业社会责任对标杆绩效(分为水平绩效和发展绩效)的影响及该影响的时滞性。结果显示,企业社会责任的履行情况对企业水平绩效和发展绩效的影响机制存在差异:企业对股东、债权人、员工和政府的责任履行影响企业水平绩效,企业对股东、供应商和员工的责任履行影响企业的发展绩效;企业对员工的责任履行对水平绩效有负向影响、对发展绩效有正向影响;企业对员工和政府的责任履行对水平绩效的影响具有时滞性,企业对股东、供应商和员工的责任履行对发展绩效的影响具有时滞性。
[Abstract]:Through descriptive statistics, correlation analysis and regression analysis, the panel data of 90 pharmaceutical listed companies in Shanghai and Shenzhen stock markets in China from 2008 to 2012 were used. An empirical study of the impact of corporate social responsibility on benchmarking performance (divided into horizontal performance and development performance) and the impact of the delay. The results show. The performance of corporate social responsibility on the performance of corporate performance and development performance is different: the corporate to shareholders, creditors, employees and government responsibility performance affects the level of enterprise performance, business-to-shareholders. The responsibilities of suppliers and employees affect the development performance of enterprises; The performance of corporate responsibility to employees has a negative impact on horizontal performance and a positive impact on development performance; The impact of corporate responsibility performance on employees and government performance is delayed, and the impact of corporate responsibility performance to shareholders, suppliers and employees on development performance is delayed.
【作者单位】：北京工业大学经济与管理学院;
【基金】：教育部博士点基金项目“基于复杂网络理论的城市系统产业规划拓扑结构研究”(20111103110021) 国家社会科学青年基金项目“网络组织复杂性测试及应对策略研究”(13CGL002)
【分类号】：F426.72;F270
【正文快照】： 企业社会责任(corporate social responsibility,CSR)自20世纪20年代兴起,经过90多年的发展,现已成为众多学者研究的热点之一。企业社会责任具有丰富的内涵,最为广泛接受的理论是利益相关者理论,即企业通过对其利益相关者(如股东、债权人、员工、供应商、消费者等)承担责任来

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