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大量文献证实了企业社会责任对企业绩效具有积极影响,但对这一影响的传导机制却研究不足。本文以利益相关者理论作为分析和解释工具,尝试证明:利益相关者是企业资源的重要提供者,是企业声誉的感知者,是企业社会资本形成的基础;正是通过利益相关者对企业社会责任行为产生的认知和反应这一传导,才使企业社会责任行为对企业绩效产生积极影响;不同的利益相关者,因其掌握的资源不同,与企业关系的性质不同,这一传导作用存在着较大差异。
A large number of documents confirm that corporate social responsibility has a positive impact on business performance, but the transmission mechanism of this influence is not enough. This paper uses the stakeholder theory as a tool for analysis and explanation, attempting to prove that: the stakeholders are the important providers of enterprise resources, the perceivers of corporate reputation and the foundation of corporate social capital formation. It is through the stakeholders’ The conduction of cognition and reaction from the responsibility behavior makes the corporate social responsibility behavior have a positive impact on the corporate performance. Different stakeholders have different conduction because of the different resources they hold and the nature of the relationship with the enterprise A big difference.