文章摘要
陈煦江,刘婷婷.企业社会责任管理与实践能力对公司绩效的影响[J].技术经济,2021,40(6):140-148.
企业社会责任管理与实践能力对公司绩效的影响
The Impact of Corporate Social Responsibility Management and Practical Ability on Corporate Performance
投稿时间:2020-04-28  修订日期:2021-04-27
DOI:
中文关键词: 社会责任管理能力  社会责任实践能力  协同  公司绩效
英文关键词: social responsibility management ability  social responsibility practice ability  coordination  company performance
基金项目:国家社科基金项目“生态优先导向下长江经济带企业社会责任复合治理机制研究”(20BGL098); 重庆工商大学研究生创新型科研项目“长江经济带上市公司生态保护与财务绩效的关系研究”(yjscxx2020-094-64)
作者单位E-mail
陈煦江 重庆工商大学 会计学院 2592952016@qq.com 
刘婷婷 重庆工商大学 会计学院 liutingtingadsc@qq.com 
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中文摘要:
      本文以2014-2017年沪深股市11个行业的上市公司为样本,对企业社会责任管理能力、实践能力及其协同作用对公司绩效(财务绩效与市场绩效)的影响进行了理论分析与实证检验。通过固定效应模型分析发现:企业社会责任管理能力对财务绩效具有显著的负向影响且具有滞后性,但与市场绩效不相关;企业社会责任实践能力与财务绩效存在当期正相关和滞后负相关关系,并与市场绩效负相关;企业社会责任管理与实践能力对财务绩效与市场绩效均具有长期协同促进作用。研究结论为我国上市公司协同推进社会责任管理与实践提供了经验证据。
英文摘要:
      Based on the sample of listed companies in 11 industries of Shanghai and Shenzhen stock market from 2014 to 2017, a theoretical analysis and empirical test on the influence of corporate social responsibility management ability, practical ability and their synergy on corporate performance (financial performance and market performance) is made. Through the fixed effect model analysis, it is found that: corporate social responsibility management ability has a significant negative impact on financial performance and has a lag effect, but it is not related to market performance; corporate social responsibility practice ability and financial performance have a positive correlation in the current period and a negative correlation in lag period and corporate social responsibility practice ability has a negative correlation with market performance; corporate social responsibility management and practice ability have a long-term synergistic effect on financial performance and market performance. The conclusions provide empirical evidence for the listed companies to promote the social responsibility management and practice.
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