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本文在Carroll的四部理论基础上,将企业社会责任限定在主动履行而非强制性因素作用下履行的范围内,认为企业社会责任包括慈善和伦理两个维度,企业履行社会责任达到一定程度后才会表现出对绩效的长期正向影响。在实证研究中,本文采用指数法直接从财务报告叙述中搜集信息并打分,分别衡量绩效,以此作为企业社会责任的衡量基础。实证研究基本上可以表明企业社会责任对绩效的影响近期不能确定,但长期为正;绩效对企业主动履行社会责任应该具有正向作用;政府可以通过制定相应的政策适当地协调、激励企业履行社会责任,可以通过法律及政策规定来引导企业社会责任与绩效的良性循环。
Based on the four theories of Carroll, this paper limits the corporate social responsibility to the extent that it performs under the voluntary and not obligatory factors. It considers that corporate social responsibility includes two dimensions of charity and ethics. Only after the enterprise fulfills its social responsibility reaches a certain extent Will show a long-term positive impact on performance. In the empirical study, this paper uses index method to collect information directly from the financial statements and scoring, respectively, to measure performance, as a measure of corporate social responsibility basis. Empirical research can basically show that the impact of corporate social responsibility on performance can not be determined in the near future, but long-term positive performance should play a positive role in the initiative of enterprises to fulfill their social responsibilities. The government can coordinate and encourage enterprises to fulfill their social responsibilities by formulating appropriate policies Responsibility, we can guide the virtuous circle of corporate social responsibility and performance through laws and policies.