基于利益相关者的企业社会责任行为与企业社会责任效应关系的实证研究被引量：5

An Empirical Research on the Relationship of Corporate Social Responsibility Action and Corporate Social Responsibility Effect Based on Stakeholders

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摘要笔者基于利益相关者理论,以企业社会责任行为的作用机制为切入点,构建了企业社会责任行为与企业社会责任内外部效应的关系模型,以中国百强上市公司为样本,采用相关分析和回归分析的方法进行实证研究。结果表明,企业社会责任效应的发生沿袭着由外而内的路径,达到影响企业价值的经济后果,促使企业自觉履行社会责任。 Based on the stakeholder theory, the paper buids a relationship model among social responsibility of the enterprise behavior and the social responsibility of the enterprise internal and external effect by correlation analysis and regression analysis of the sample of China top 100 listed companies. The results show that the social responsibility of the enterprise effect follows the outside-inside path to influence the economic consequences of enterprise value so as to have enterprise fulfilled social responsibility.

作者谢雅萍许美丽

机构地区福州大学管理学院泉州银行

出处《经济经纬》 CSSCI 北大核心 2012年第5期87-91,共5页 Economic Survey

基金国家自然科学基金项目(70972109) 福州大学科技启动基金(2007-XQ(S)-02)

关键词利益相关者企业社会责任企业社会责任效应 Stakeholders Corporate Social Responsibility Effect of CSR

分类号 F270 [经济管理—企业管理]

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