| 企业社会责任与财务绩效关系研究综述 |
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| 引用本文： | 傅鸿震. 企业社会责任与财务绩效关系研究综述[J]. 商业研究, 2011, 0(8): 72-77 |
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| 作者姓名： | 傅鸿震 |
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| 作者单位： | 厦门大学管理学院,福建厦门,361005 |
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| 摘 要： | 20世纪90年代起,企业社会责任与利益相关者在理论与实证检验方面呈现出相互整合的趋势。本文通过探析企业社会责任与利益相关者缘何走向理论结合,分别基于利益相关者整体视角与利益相关者分维度视角,对国内外企业社会责任与财务绩效关系的实证研究进行回顾与总结,并在此基础上提出了未来的研究方向。
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| 关 键 词： | 利益相关者 企业社会责任 财务绩效 |
Reviews of the Research on the Relationship Between Corporate Social Responsibility and Financial Performance |
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| FUHong-zhen. Reviews of the Research on the Relationship Between Corporate Social Responsibility and Financial Performance[J]. Commercial Research, 2011, 0(8): 72-77 |
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| Authors: | FUHong-zhen |
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| Affiliation: | FU Hong-zhen (School of Management,Xiamen University,Xiamen 361005,China) |
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| Abstract: | There is a trend of mutual integration of corporate social responsibility and financial performance in the theory and empirical research since the 1990s.This paper analyses the cause of theoretical integration of corporate social responsibility and stakeholder.Then it overviews the empirical research on the relationship between corporate social responsibility and financial performance from the general stakeholder perspective and separate stakeholder dimension perspective.On the basis of the reviews,this paper discusses the possible research directions in the relevant field. |
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| Keywords: | stakeholder corporate social responsibility financial performance |
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