中国企业履行社会责任的影响因素及与经营绩效关系的实证研究
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摘要
在全球一体化的经济体系下,企业在追求经济利益的同时,已经不能忽视企业社会责任。企业如何履行社会责任已成为世界追求持续发展的主要趋势和发展方向。而企业履行社会责任是否会阻碍企业的发展,企业能否在两者之间寻求平衡这些都是企业所以关注和疑虑的问题。
通过文献综述的整理分析,本研究提出了多维度的企业社会责任指标体系,以及由指标体系转化而成的针对企业经营者的调查问卷。同时以广东电子制造服务行业经营者为本次研究调查的对象。
本研究将企业社会责任分成五个维度来度量企业履行社会责任的总体表现。利用统计软件对数据进行来因素、差异、相关及回归分析,对测试工具各个维度进行检验了效度和信度,了解了经营者属性和企业属性对企业社会责任表现的影响,进而探讨出企业规模、企业性质和企业成长阶段是企业社会责任表现的影响因素,最终证明了证明企业社会责任表示对企业经营绩效有显著的积极作用。而实证结果基本验证了本研究的理论假设。
企业可以通过积极履行企业社会责任提升企业在行业中的企业形象和商誉进而更容易地招揽人才和业务,进而为企业创造直接经济效益。在成本优势的经营策略已不能保证企业发展的今天,企业如何在激烈的竞争环境生存、发展,甚至脱颖而出,主动积极履行企业社会责任是一个新的发展方向。
Under the Globalization economy,the enterprises did stressed by public for more contribution on the corporate social responsibility behind the daily business activities.However,the enterprises also found the multiple cost on the corporate social responsibility did slow down the annual growth,which became the major issue for today's CEO who must weighted the tradeoff between the corporate social responsibility and profit and loss.
Base on the analysis of literature,the questionnaire content developed by the factor of the multi-dimensional the corporate social responsibility index which focuses with the framework of the performance of social responsibility.The questionnaire company was concentrated with electronic manufacturing services industry in Guangdong.
This study of the corporate social responsibility questionnaire divides into five sections to measure the performance of social responsibility reading,and the reading makes up the output of analysis with variances,correlation and regression on the data by using the statistic software.To classify every variable and tests the reliability, identifies the impact of corporate scale,properties and growth on the corporate social responsibility and the performance of social responsibility.And the validation of the corporate social responsibility will improve business performance.The result proves the hypothesis.
Enterprises may advanced visualize and branch value by application the corporate social responsibility zealously.The additional benefit is from the corporate social responsibility with business opportunity and easier recruitment.Today,the enterprises must pay more effort on the corporate social responsibility advance in order to survive in the drastic competition.It is new direction which'to perform the corporate social responsibility forwardly.
通过文献综述的整理分析,本研究提出了多维度的企业社会责任指标体系,以及由指标体系转化而成的针对企业经营者的调查问卷。同时以广东电子制造服务行业经营者为本次研究调查的对象。
本研究将企业社会责任分成五个维度来度量企业履行社会责任的总体表现。利用统计软件对数据进行来因素、差异、相关及回归分析,对测试工具各个维度进行检验了效度和信度,了解了经营者属性和企业属性对企业社会责任表现的影响,进而探讨出企业规模、企业性质和企业成长阶段是企业社会责任表现的影响因素,最终证明了证明企业社会责任表示对企业经营绩效有显著的积极作用。而实证结果基本验证了本研究的理论假设。
企业可以通过积极履行企业社会责任提升企业在行业中的企业形象和商誉进而更容易地招揽人才和业务,进而为企业创造直接经济效益。在成本优势的经营策略已不能保证企业发展的今天,企业如何在激烈的竞争环境生存、发展,甚至脱颖而出,主动积极履行企业社会责任是一个新的发展方向。
Under the Globalization economy,the enterprises did stressed by public for more contribution on the corporate social responsibility behind the daily business activities.However,the enterprises also found the multiple cost on the corporate social responsibility did slow down the annual growth,which became the major issue for today's CEO who must weighted the tradeoff between the corporate social responsibility and profit and loss.
Base on the analysis of literature,the questionnaire content developed by the factor of the multi-dimensional the corporate social responsibility index which focuses with the framework of the performance of social responsibility.The questionnaire company was concentrated with electronic manufacturing services industry in Guangdong.
This study of the corporate social responsibility questionnaire divides into five sections to measure the performance of social responsibility reading,and the reading makes up the output of analysis with variances,correlation and regression on the data by using the statistic software.To classify every variable and tests the reliability, identifies the impact of corporate scale,properties and growth on the corporate social responsibility and the performance of social responsibility.And the validation of the corporate social responsibility will improve business performance.The result proves the hypothesis.
Enterprises may advanced visualize and branch value by application the corporate social responsibility zealously.The additional benefit is from the corporate social responsibility with business opportunity and easier recruitment.Today,the enterprises must pay more effort on the corporate social responsibility advance in order to survive in the drastic competition.It is new direction which'to perform the corporate social responsibility forwardly.
引文
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1 Business,corporation,firm,enterprise,company等字样,字义上皆可进一步区分,但其区分不易且影响不大,为避免不必要混淆,多半当成同义字用,以”企业”一词统称,若有特殊用法,将会标注原文。
2 2006年《中国电子报》年报.
3 参考本企业持续发展协会简训(2003)、郑立华、齐德彰,2003:05;Archie B.Carroll,1995)、许菁菁.真社会责任投资组合绩效之探讨[M].999:p9.
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1 Business,corporation,firm,enterprise,company等字样,字义上皆可进一步区分,但其区分不易且影响不大,为避免不必要混淆,多半当成同义字用,以”企业”一词统称,若有特殊用法,将会标注原文。
2 2006年《中国电子报》年报.
3 参考本企业持续发展协会简训(2003)、郑立华、齐德彰,2003:05;Archie B.Carroll,1995)、许菁菁.真社会责任投资组合绩效之探讨[M].999:p9.
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