环境视角下的企业社会责任与经济绩效研究

发布时间：2018-06-07 10:09

本文选题：企业社会责任 + 经济绩效　；参考：《首都经济贸易大学》2016年硕士论文

【摘要】：随着社会的发展和时代的要求,企业社会责任理念逐渐被企业所接受,就目前我国企业社会责任报告披露情况来看,越来越多的企业开始披露社会责任报告,履行社会责任已经成为一种新趋势。但是对于因成本问题而不愿积极承担社会责任的企业来说,履行社会责任是否会对企业的经济绩效产生影响是企业关注的焦点。重污染行业是我国环境责任的主要承担者,因此,本文以环境为视角对企业进行了行业划分。本文基于企业社会责任理论和利益相关者理论,识别了企业的各个利益相关者,并基于研究数据的可获取性和可比性,构建了可以定量衡量企业各个利益相关者的财务评价体系。根据国泰安数据库中2008-2013年上市公司中重污染行业企业和非重污染行业企业的财务报表数据和社会责任报告数据,对两个行业进行了描述性统计分析,并对企业社会责任与经济绩效的关系进行了实证分析。实证研究结果表明:企业履行社会责任总体上可以提高经济绩效。针对我国企业社会责任履行中存在的问题,本文给出相应的解决办法:企业、政府、市场、社会这四个要素在社会责任的履行中缺一不可。
[Abstract]:With the development of the society and the requirements of the times, the concept of corporate social responsibility is gradually accepted by enterprises. As far as the disclosure of corporate social responsibility reports is concerned, more and more enterprises begin to disclose social responsibility reports. Fulfilling social responsibility has become a new trend. However, for enterprises that are unwilling to take on social responsibility actively because of cost, whether the performance of social responsibility will have an impact on the economic performance of enterprises is the focus that enterprises pay attention to. Heavy pollution industry is the main carrier of environmental responsibility in China. Based on the theory of corporate social responsibility and stakeholder theory, this paper identifies the various stakeholders of the enterprise, and based on the availability and comparability of the research data, The financial evaluation system which can measure the stakeholders of the enterprise quantitatively is constructed. According to the financial statement data and social responsibility report data of the heavy pollution industry and non-heavy pollution industry enterprises of listed companies from 2008 to 2013 in Cathay Pacific database, this paper makes a descriptive statistical analysis on the two industries. The relationship between corporate social responsibility and economic performance is analyzed empirically. The empirical results show that corporate social responsibility can improve economic performance. In view of the problems existing in the implementation of corporate social responsibility in China, this paper gives the corresponding solutions: enterprise, government, market and society are indispensable in the performance of social responsibility.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270;F275

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