企业社会责任效率与生产前沿面研究

从战略、投资、资源的角度对企业社会责任活动与企业绩效之间的关系进行了阐述,认为战略性的企业社会责任能够使企业获得最优绩效.并以制造业和信息传输、软件和信息技术服务业2010～2014年财务数据为基础,根据DEA理论,采用C2R模型对两个行业进行企业社会责任效率与企业社会责任生产前沿面分析.实证结果表明:两个行业履行企业社会责任平均效率不高,主要是由于技术效率较低导致;不同的行业存在不同的企业社会责任生产前沿面.

The Research Of CSR Efficiency and CSR Production Frontier

In this paper, we investigate the relationship between corporate social responsibility activities and corporate performance from the perspective of strategy, investment, resources. We get the conclusion that strategic CSR enables enterprises to achieve optimal performance. Based on DEA theory, we conduct the empirical study using the CR model and samples of manufacturing and information transmission, software and information technology services in 2010-2014 financial data to analysis the corporate social responsibilityefficiency and corporate social responsibility production frontier of the industry. The empirical results show that: the two industries CSR average efficiency is not high, mainly due to lower technical efficiency result; there are different industries in different CSR production frontiers.