企业社会责任对财务绩效的影响研究——基于周边绩效的视角

Research on Influence of Corporate Social Responsibility upon Financial Performance from Contextual Performance Perspective

中文关键词:  企业社会责任  周边绩效  财务绩效

英文关键词:corporate social responsibility (CSR)  contextual performance  financial performance

中文摘要:

      企业需要履行社会责任是理论和实践界不争的共识，但企业社会责任是从企业外部产生的概念，较难得到企业的内在认同。单纯期望企业出于道德动因或响应政府号召而履行社会责任并不现实，也不可持续，经济动因才是企业履行社会责任最根本的内在动机。文章构建了“企业社会责任→员工周边绩效→企业财务绩效”的绩效影响链条，从逻辑和实证两个方面论证了企业履行社会责任可以通过周边绩效的中介作用为企业带来财务绩效的提升，揭示了企业履行社会责任的内在经济动因，并从企业和政府两个角度提出了建议。

英文摘要:

      It is indisputable in both theory and practice that corporations should undertake social responsibility. But as an exogenous concept, corporate social responsibility (CSR) can hardly get the inner recognition among corporations. Corporate social responsibility cannot become a reality or is not sustainable purely depending on corporations moral motivation or their response to the call of the government. Economic incentives are the most fundamental intrinsic motivation for corporations to fulfill their social responsibilities. Taking contextual performance as an intermediate variable, this paper puts forward the performance influencing mechanism: corporate social responsibility →employee contextual performance →corporate financial performance. Through the logic and empirical study, this paper demonstrates that corporations to perform social responsibility can improve their financial performance via employees contextual performance. This research reveals the intrinsic economic motivation for corporations to perform social responsibility and puts forward the suggestions from both perspectives of corporations and government.