| 公司社会责任履行对财务业绩的影响--基于发布企业社会责任报告下的研究 |
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| 引用本文： | 张云,赵丹. 公司社会责任履行对财务业绩的影响--基于发布企业社会责任报告下的研究[J]. 财务与金融, 2014, 0(3): 69-75 |
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| 作者姓名： | 张云 赵丹 |
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| 作者单位： | 上海理工大学管理学院, 上海200093 |
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| 基金项目： | 论文受2013年度全国统计科学研究计划项目：中国企业专利资产指数研究（项目编号：2013LY003）资助 |
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| 摘 要： | 文章以2011～2012年披露企业社会责任报告的486家上市公司为样本，运用OLS回归方法，实证检验上市公司在发布企业社会责任报告的情况下，公司社会责任对财务业绩的影响。研究结果表明：上市公司多次发布企业社会责任报告能够促进公司财务业绩；公司履行社会责任能够直接促进公司财务业绩的提高；上市公司履行社会责任可以通过发布企业社会责任报告提高公司财务业绩。
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| 关 键 词： | 企业社会责任报告 公司社会责任 公司财务业绩 |
Influences of Corporate Social Responsibility on Corporate Financial Performance---based on CSR Reports |
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| ZHANG Yun,ZHAO Dan. Influences of Corporate Social Responsibility on Corporate Financial Performance---based on CSR Reports[J]. Accounting and Finance, 2014, 0(3): 69-75 |
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| Authors: | ZHANG Yun ZHAO Dan |
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| Affiliation: | (School of Business, University of Shanghai for Science and Technology, Shanghai 200093) |
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| Abstract: | The paper empirically test the influence of corporate social responsibility on financial performance under the condition of the listed company releasing corporate social responsibility report. The samples are from 486 listed companies from 2011 to 2012 with corporate social responsibility report. The paper used OLS regression method. The results show that the listed companies issued several corporate social responsibility reports, which can promote the companies＆#39; financial performance;companies to perform the social responsibility can directly improve the companies＆#39; financial performance; listed companies fulfill social responsibility, which can improve the companies＆#39; financial performance by publishing corporate social responsibility report. |
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| Keywords: | Corporate Social Responsibility Reports Corporate Social Responsibility Corporate Financial Performance |
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