文献类型：期刊文献

中文题名：基于风险与收益的企业社会责任研究

英文题名：Research on Corporate Social Responsibility from the View of Risk and Income

作者：葛永盛[1];黄婷婷[2]

机构：[1]华东理工大学商学院,上海200237;[2]汉高(中国)投资有限公司,上海201203

年份：2013

卷号：34

期号：3

起止页码：20

中文期刊名：大连理工大学学报（社会科学版）

外文期刊名：Journal of Dalian University of Technology(Social Sciences)

收录：;国家哲学社会科学学术期刊数据库;CSSCI:【CSSCI2012_2013】；

基金：国家社会科学基金项目:"新时期中国家族企业治理模式创新研究"(10CGL002);中央高校基本科研业务费专项资金资助项目:"基于利益相关者动态治理的家族企业社会责任研究"(WN1022002)

语种：中文

中文关键词：企业社会责任;风险;收益

外文关键词：corporate social responsibility;risk;income

摘要：文章从风险和收益两个视角,实证研究了沪深两市766家上市公司的企业社会责任活动。结果表明,由于企业社会责任活动耗费了与生产经营活动无关的资源,降低了企业的财务收益,因此成为我国企业不愿承担社会责任的最直接理由。研究同时发现,由于企业社会责任活动赢得了利益相关者的信任与支持,与一般企业相比,社会责任活动积极的企业表现出业绩波动性较小、企业发展更为稳定的特点。
From risk and income perspectives,this article analyzes corporate social responsibility activities of 766 listed companies in Shanghai and Shenzhen Securities Exchange.The findings show that corporate social responsibility activities consume many resources irrelevant to production and operation activities and lower financial income,which directly gives rise to the fact that a number of Chinese enterprises are unwilling to assume corporate social responsibility.However,the study also indicates that since corporate social responsibility activities can win the trust and support of stakeholders,those enterprises which are actively engaged in social responsibility activities demonstrate low performance volatility and stable development in comparison with general enterprises.