摘要
借鉴利益相关者理论、资源基础理论和信息理论,并基于中国A股上市公司的数据,分析了企业社会责任履行的经济效应机理。研究发现,在中国经济新常态背景下,企业社会责任履行作为信号传递机制、交易实现机制和价值创造机制,可以显著提升公司绩效,企业社会责任履行具有显著的经济效应;东、中、西部地区及制造业和非制造业企业社会责任履行均显著提升了公司绩效,企业社会责任履行的经济效应无地区与行业差异。
Based on the Resource-based Theory,Stakeholder Theory and Information Theory,the economic efect of corporate social responsibility implementations is analyzed,and the economic effect mechanism is tested empirically based on China＇s a-share listed firms＇ data,using econometric models. The study found that,in the context of China＇s transition,corporate social responsibility implementations,as a signaling mechanism,transaction realization mechanism and value creation mechanism,can enhance the corporate performance significantly,it has significant economic effect. Further research findings are as follows,in the Eastern,Central and Western regions and the manufacturing and non-manufacturing,corporate social responsibility implementations all can significantly promote the corporate performance,the economic effect of corporate social responsibility implementations has no difference between different regions and industries.
作者
王能
李万明
郭文頔
WANG Neng, LI Wan - ming, GUO Wen - di(Institute of Economic and Management, Shihezi University, Shihezi 832003 ,Chin)
出处
《经济问题》
CSSCI
北大核心
2018年第3期66-72,117,共8页
On Economic Problems
基金
国家自然科学基金项目"社会质量和企业社会责任视角的新疆地区和谐社会构建机制研究"(71463049)
国家社会科学基金项目"制度背景
社会责任履行与企业权益资本成本研究"(14BJL040)
教育部人文社会科学规划基金项目"新疆地区企业社会责任与和谐社会关系研究"(14XJJA630001)
关键词
企业社会责任
经济效应
公司绩效
corporate social responsibility
economic effect
corporate performance
