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随着现代社会的发展,企业社会责任的履行已受到社会的广泛关注,同时,从企业内部而言,企业的经营业绩也与其承担社会责任有一定的相关性。本文以上证180指数上市公司为样本,讨论了上市企业对国家、员工、投资者和公益事业的社会责任与企业经营业绩的相关性。得出国家贡献率与企业经营业绩呈现很强的正相关;投资者贡献率和员工贡献率与企业经营业绩有一定的正相关;公益贡献率与企业经营业绩不存在相关性,并提出提升企业社会责任意识、加强对员工的人性关怀、推动企业形象建设等建议。
With the development of modern society, the fulfillment of corporate social responsibility has been widely concerned by the society. At the same time, the operating performance of a company also has some correlation with its social responsibility. This paper takes the listed companies of SSE 180 Index as samples, and discusses the correlation between listed companies’ social responsibility to the state, employees, investors and public welfare undertakings and their business performance. It is concluded that the contribution rate of the state has a strong positive correlation with the operating performance of the enterprise. The contribution rate of the investor and the contribution rate of the employee have a certain positive correlation with the operating performance of the enterprise. There is no correlation between the contribution rate of the commonweal and the operating performance of the enterprise, Social responsibility awareness, strengthen human care of employees, promote corporate image building and other recommendations.