企业社会责任绩效的衡量

一.什么是企业社会责任绩效自从1953年鲍恩提出"企业应该自愿地承担社会责任"后,学术界和企业界开始接受这个概念。但对于企业社会责任的内涵、如何实施及评价,尚未形成统一看法。在这个背景下,20世纪70年代末,普林斯顿认为企业社会绩效是对CSR的一个既精确又能够数量化的操作性定义。时隔不久,卡罗尔提出了企业社会绩效三维模型。     

企业社会责任、企业绩效的述评及展望

本文首先对企业社会的概念进行梳理,发现企业社会责任的概念从提出确立到广泛关注再到全球发展经历了三个历史时期,笔者在对前人观点进行充分总结的基础上,提出了自己对企业社会责任的理解,即:企业社会社会责任是指企业在创造利润、对股东负责的同时,还应自觉承担起对雇员、消费者、环境、社区等利益相关者的责任。此外,笔者还对国内外关于企业社会责任与企业绩效关联性的研究进行综述对比,发现国内外学术界仍未形成对企业社会责任与企业绩效进行科学评价的评价体系,并且对二者关系的作用机理也不明确。因此笔者认为未来的研究路径应沿着解决这类问题发展。     

浅析企业社会责任与企业绩效关系

社会责任是当今社会所倡导的,社会责任贯穿整个人类社会行为活动,本文主要阐述结合当前社会发展现状揭示企业社会责任与企业绩效二者关系,企业绩效依托社会责任的履行而提升,而企业绩效为社会责任的履行提供储备基础,基于此提出为提升企业绩效而引发的对企业社会责任发展的几点思考。     

企业社会责任与企业绩效关系研究

针对社会上一些企业盲目追求经济利益忽视承担社会责任的现象,提出了企业履行社会责任的紧迫性。企业绩效反映企业的经营活动的最终结果,通过研究企业的社会责任和企业绩效的关系,探讨上述两者相互影响的机制。通过查阅国内外文献资料,对这一问题进行了深入的研究,并从四个角度对企业社会责任与企业绩效的关系进行了研究,同时介绍了企业社会责任绩效的评价方法。最后提出企业履行社会责任的重要性,并对企业未来的发展提出展望。     

企业社会责任与企业绩效的研究综述

企业社会责任(CRS)是20世纪以来凸显于经济学、法学、管理学、伦理学等诸多学科领域的一个重要棍念,90年代开始也成为我国学术界研究的重要领城.本文梳理了有关企业社会责任概念的国内外文献,并就影响企业绩效的利润增长、公司治理、消费者行为、企业创新等四个方面与企业社会责任关系的现有代表性观点做了简单总结.     

企业社会责任与企业绩效的相关性分析

企业社会责任与企业绩效间的关系一直是研究的重点。通过研究得到的结论也各有差别。以参考文献和调查大型企业为例,研究对象为29个,研究内容为企业社会责任和财务绩效之间的关系。根据分析结果,企业社会责任中的企业承诺与员工薪酬、股东权益及市场消费都有着相关性;总公司及分公司治理及社会参与对企业绩效及股东权益也均有相关性;而社会环境只对股东权益相关,结果并未出现不相关的情况。     

企业社会责任与管理绩效的关系分析

随着经济的发展,企业社会责任越来越被重视,企业管理绩效也成为各企业关注的焦点。本文从企业社会责任与管理绩效的角度出发,对两者的关系进行了分析,并探讨了企业社会责任与管理绩效存在的问题和提升的策略。     

企业社会责任与企业绩效关系探究

本文基于江苏省上市公司的实证分析,研究了企业社会责任履行状况与企业绩效之间的关系问题,股利政策在企业社会责任与企业绩效之间的中介效应作用,检验得出,这种中介作用和传导机制作用确实存在。     

企业社会责任与财务绩效相关性分析

企业社会责任是企业对相关利益群体所承担的责任,基于国内外的实证研究结果,总结出学者们对于企业社会责任与企业财务绩效两者的关系,存在着正相关关系、负相关关系、不相关关系或不固定关系三种观点,最后阐述了从中得到的启示。     

企业社会责任与财务绩效关系研究

企业社会表现与财务绩效之间的关系(或称企业社会责任与财务绩效的关系)是近30年来国外企业管理领域研究的一个热点问题。本文总结了国外有关该领域研究的三种不同观点以及六种不同的理论假设,并结合西方企业社会责任实践的发展,指出未来企业发展的方向。     

The Relationship Between Corporate Social Performance and Corporate Financial Performance in the Banking Sector

Since the 1970s, many Anglo-American studies have investigated the theme of corporate social responsibility (CSR) and its costs and benefits. Most studies have tried to test, largely in samples of multiple industries, the relationship between corporate social performance (CSP) and corporate financial performance (CFP). These analyses, however, have produced conflicting results and any attempt to give a generalized and coherent conclusion has proved inadequate. This article examines the ways CSP can be proxied and investigates the possible relationship between CSP (measured by ethical rating) and CFP (measured by market and accounting ratios) in the banking sector using correlation methodology. It emerges that there is no statistically significant link between CSP and CFP.     

企业社会绩效对财务绩效的影响机制

随着全球经济的发展,企业规模不断扩大,企业在经济和社会中的影响力逐渐增强。伴随着企业地位的提升,企业所应承担的责任问题逐渐成为人们关注的热点。     

企业社会绩效对财务绩效的影响机制

随着全球经济的发展,企业规模不断扩大,企业在经济和社会中的影响力逐渐增强。伴随着企业地位的提升,企业所应承担的责任问题逐渐成为人们关注的热点。Friedman(1962)认为企业唯一的责任就是创造利润,任何违背企业利润最大化的行为都会侵犯股东、消费者或雇员的权益。     

Corporate Social Performance and Economic Cycles

This paper examines the influence of CEO career horizon problems on corporate social responsibility (CSR). We assume that as CEOs are getting older, they tend to disengage in CSR due to their shorter career horizons. We further argue that high levels of industry-level discretion (ILD) and blockholder ownership amplify the negative effects of CEO age on CSR. Using a panel sample of US-based firms over 2004–2009, we do not find the main effect of CEO age on CSR, but find support for the moderating effects, such that CEO age is negatively associated with CSR when there are high levels of ILD and blockholder ownership. Therefore, results suggest that CEO career horizon problems matter for CSR when (1) CEOs have sufficient discretion over the firm’s strategic decisions and (2) outside blockholders put more pressure on CEOs to engage in financial earning management.     

CEO Incentives and Corporate Social Performance

This paper examines the relationship between CEO incentives and strong and weak corporate social performance. Using the KLD database we find that incentives have no significant relationship with strong social performance. Salary and long-term incentives have a positive association with weak social performance.     

Board Attributes,Corporate Social Responsibility Strategy,and Corporate Environmental and Social Performance

In this paper, we draw on insights from theories in the management and corporate governance literature to develop a theoretical model that makes explicit the links between a firm’s corporate social responsibility (CSR) related board attributes, its board CSR strategy, and its environmental and social performance. We then test the model using structural equation modeling approach. We find that the greater the CSR orientation of the board (as measured by the board’s independence, gender diversity, and financial expertise on audit committee), the more proactive and comprehensive the firm’s CSR strategy, and the higher its environmental and social performance. Moreover, we find this link to be endogenous and self-reinforcing, with superior CSR performers tending to further strengthen their board CSR orientation. This result while positive is also suggestive of the widening of the gap between the leads and laggards in CSR. Therefore, the question arises as to how ‘leaders’ are using their superior CSR competencies seen by many scholars as a source of corporate (at times unfair) competitive advantage. Stakeholders of corporations therefore need to be cognizant of this aspect of CSR when evaluating a firm’s CSR activities. Policy makers also need to be cognizant of these concerns when designing regulation in this field.     

Corporate Social Performance as a Business Strategy

Having the ambition to contribute to the practical value of the theory on corporate social performance (CSP), this paper approaches the question whether CSP can contribute to the competitive advantage of firms. We adopted an explorative case-study methodology to explore the variety of positive and negative effects of CSP on the competitiveness of organizations. As this study aimed at identifying as great variety of these effects as possible, we selected a diversified group of respondents. Data was thus collected through embedded units of analysis in a petrochemical company, and triangulated with the opinions of experts on CSP. Overall, we found various positive and negative effects of CSP on the competitiveness of organizations. CSP is therefore not an innocent adventure for executives, but rather a strategy for achieving corporate objectives. If not carefully implemented, the CSP strategy may harm the competitive advantage of the firm, as our results have suggested.Paper presentated at the EBEN annual conference 2004, Enschede, The Netherlands June 24–26     

The Effect of Corporate Social Performance on Financial Performance: The Moderating Effect of Ownership Concentration

The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance (CSP) and financial performance (FP). This study uses a set of unique, hand-collected pollution control data to measure CSP, based on a sample of Taiwanese listed companies during the period from 1996 to 2006. The results of the empirical analysis provide firm support for the idea that the divergence between control rights and the cash flow rights of controlling owners negatively moderates the link between social and short- and long-run FP.