企业社会责任与品牌价值的相关性研究
发布时间：2018-08-16 08:28
【摘要】：企业经营的目标是利润最大化，企业的行为必然是为利润服务。然而，企业是由人组成的，企业又会对周围人产生影响，企业需要承担一定的社会责任。企业承担社会责任既是法律的要求也是道德的需要，从法律角度上讲，企业追求利润最大化的前提是合法化，所以企业要承担一部分法律义务的社会责任；从道德角度上讲，企业在追求利益的同时也在追求一种良好的形象，所以企业也会负担一部分道德义务的社会责任。 长久以来，学者从财务绩效、文化意义、环境影响等各个角度对企业社会责任进行了深入研究。品牌价值反映了消费者对企业品牌的认可程度，社会责任信息在一定程度上能改善信息不对称，，社会责任的履行及社会责任履行信息的披露会影响企业声誉，而品牌价值作为企业声誉的直观反映也将会受到较大影响。本文采用实证技术检验我国资本市场企业社会责任履行及社会责任信息披露对企业品牌价值的影响，并研究企业社会责任信号传递的时效性，为探明企业社会责任与企业绩效之间的关系提供证据。 本文第一部分导论，引出作者研究的出发点、研究内容及意义等；第二部分回顾了相关文献，为本文的后续成文奠定基础；第三部分以利益相关者理论与信号传递理论作为本文最主要的理论基础，建立本文的理论研究框架；第四部分以2010年、2011年、2012年世界品牌实验室（World Brand Lab）发布的中国500最具价值品牌排行榜与中国社会科学院发布的蓝皮书《中国企业社会责任研究报告》里重合的上市公司为样本，根据前文理论分析提出假设及检验模型；第五部分根据前文研究得出如下结论并提出政策建议：（1）鉴于我国的特殊情况，企业履行社会责任应与企业规模相匹配。（2）完善法制法规建设，从制度上建立起对企业履行社会责任的约束。（3）企业道德上的社会责任采取多样激励措施。(4)全方位宣传，建立民间社会责任组织，提升人民保护自己合法权益的意识，做好企业履责引导工作。(5)完善社会责任信息披露制度，加强监管，建立企业社会责任鉴证制度。 本文的主要贡献在于：（1）本文通过梳理相关文献建立了企业社会责任影响企业品牌价值的理论路径；（2）采用实证的技术手段，选取品牌价值为视角来观察企业社会责任对企业的影响；（3）使用面板数据，采用滞后期来考察社会责任信息传递的时效性，一定程度上弥补了前人研究企业社会责任与企业绩效关系的不足。
[Abstract]:The goal of enterprise management is to maximize profit, and the behavior of enterprise is to serve profit. However, the enterprise is composed of people, and the enterprise will have an impact on the people around, the enterprise needs to bear certain social responsibility. Corporate social responsibility is not only the requirement of law but also the need of morality. From the legal point of view, the premise of pursuing profit maximization is legalization, so enterprises have to bear part of the social responsibility of legal obligations; from a moral point of view, The enterprise is pursuing a good image while pursuing the benefit, so the enterprise will bear part of the social responsibility of moral obligation. For a long time, scholars have deeply studied corporate social responsibility from the aspects of financial performance, cultural significance and environmental impact. Brand value reflects the degree of consumer recognition of corporate brand, social responsibility information can improve the information asymmetry to a certain extent, the performance of social responsibility and the disclosure of social responsibility performance information will affect the reputation of the enterprise. Brand value as an intuitive reflection of corporate reputation will also be greatly affected. This paper uses empirical technology to test the impact of corporate social responsibility performance and social responsibility information disclosure on corporate brand value in China's capital market, and studies the timeliness of corporate social responsibility signal transmission. To provide evidence for exploring the relationship between corporate social responsibility and corporate performance. The first part of this paper introduces the starting point, content and significance of the author's research, the second part reviews the relevant literature, which lays a foundation for the subsequent writing of this paper. The third part takes stakeholder theory and signal transmission theory as the main theoretical basis of this paper, and establishes the theoretical framework of this paper. The fourth part takes the list of China's 500 most valuable brands published by the World Brand Laboratory (World Brand Lab) in 2010, 2011 and 2012 as a sample of listed companies that coincide with the blue book "China Corporate Social responsibility Research report" published by the Chinese Academy of Social Sciences. According to the above theoretical analysis, the hypothesis and test model are put forward. In the fifth part, according to the previous study, the following conclusions are drawn and policy recommendations are put forward: (1) in view of the special situation in China, The corporate social responsibility should be matched with the enterprise scale. (2) perfect the construction of the legal system and regulations, and set up the restriction on the corporate social responsibility from the system. (3) the corporate moral social responsibility should take various incentive measures. (4) omnidirectional propaganda, Set up civil society responsibility organization, raise the people's consciousness of protecting their legitimate rights and interests, and do a good job in guiding enterprises to carry out their duties. (5) perfect social responsibility information disclosure system, strengthen supervision and establish corporate social responsibility authentication system. The main contributions of this paper are as follows: (1) the theoretical path of corporate social responsibility (CSR) influencing corporate brand value is established by combing relevant literature; (2) empirical technical means are adopted. Select brand value as the perspective to observe the impact of corporate social responsibility on enterprises; (3) using panel data, using lag period to investigate the timeliness of social responsibility information transmission, To some extent, it makes up for the deficiency of previous research on the relationship between corporate social responsibility and corporate performance.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F273.2;F224
本文编号：2185448
[Abstract]:The goal of enterprise management is to maximize profit, and the behavior of enterprise is to serve profit. However, the enterprise is composed of people, and the enterprise will have an impact on the people around, the enterprise needs to bear certain social responsibility. Corporate social responsibility is not only the requirement of law but also the need of morality. From the legal point of view, the premise of pursuing profit maximization is legalization, so enterprises have to bear part of the social responsibility of legal obligations; from a moral point of view, The enterprise is pursuing a good image while pursuing the benefit, so the enterprise will bear part of the social responsibility of moral obligation. For a long time, scholars have deeply studied corporate social responsibility from the aspects of financial performance, cultural significance and environmental impact. Brand value reflects the degree of consumer recognition of corporate brand, social responsibility information can improve the information asymmetry to a certain extent, the performance of social responsibility and the disclosure of social responsibility performance information will affect the reputation of the enterprise. Brand value as an intuitive reflection of corporate reputation will also be greatly affected. This paper uses empirical technology to test the impact of corporate social responsibility performance and social responsibility information disclosure on corporate brand value in China's capital market, and studies the timeliness of corporate social responsibility signal transmission. To provide evidence for exploring the relationship between corporate social responsibility and corporate performance. The first part of this paper introduces the starting point, content and significance of the author's research, the second part reviews the relevant literature, which lays a foundation for the subsequent writing of this paper. The third part takes stakeholder theory and signal transmission theory as the main theoretical basis of this paper, and establishes the theoretical framework of this paper. The fourth part takes the list of China's 500 most valuable brands published by the World Brand Laboratory (World Brand Lab) in 2010, 2011 and 2012 as a sample of listed companies that coincide with the blue book "China Corporate Social responsibility Research report" published by the Chinese Academy of Social Sciences. According to the above theoretical analysis, the hypothesis and test model are put forward. In the fifth part, according to the previous study, the following conclusions are drawn and policy recommendations are put forward: (1) in view of the special situation in China, The corporate social responsibility should be matched with the enterprise scale. (2) perfect the construction of the legal system and regulations, and set up the restriction on the corporate social responsibility from the system. (3) the corporate moral social responsibility should take various incentive measures. (4) omnidirectional propaganda, Set up civil society responsibility organization, raise the people's consciousness of protecting their legitimate rights and interests, and do a good job in guiding enterprises to carry out their duties. (5) perfect social responsibility information disclosure system, strengthen supervision and establish corporate social responsibility authentication system. The main contributions of this paper are as follows: (1) the theoretical path of corporate social responsibility (CSR) influencing corporate brand value is established by combing relevant literature; (2) empirical technical means are adopted. Select brand value as the perspective to observe the impact of corporate social responsibility on enterprises; (3) using panel data, using lag period to investigate the timeliness of social responsibility information transmission, To some extent, it makes up for the deficiency of previous research on the relationship between corporate social responsibility and corporate performance.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F273.2;F224
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