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从战略、投资、资源的角度对企业社会责任活动与企业绩效之间的关系进行了阐述,认为战略性的企业社会责任能够使企业获得最优绩效。并以制造业和信息传输、软件和信息技术服务业2010~2014年财务数据为基础,根据DEA理论,采用C~2R模型对两个行业进行企业社会责任效率与企业社会责任生产前沿面分析。实证结果表明:两个行业履行企业社会责任平均效率不高,主要是由于技术效率较低导致;不同的行业存在不同的企业社会责任生产前沿面。
From the perspectives of strategy, investment and resources, the relationship between corporate social responsibility activities and corporate performance is elaborated, and strategic corporate social responsibility (CSR) can make enterprises obtain the best performance. Based on the financial data of manufacturing and information transmission, software and information technology service from 2010 to 2014, the C ~ 2R model was used to analyze the CSR efficiency and CSR frontier production of the two industries based on the DEA theory. The empirical results show that the average efficiency of corporate social responsibility in the two industries is not high, mainly due to the low technical efficiency. Different industries have different production frontier of corporate social responsibility.