Research on the Relativity Between Chinese Corporate Social Responsibility and the Financial Performance

摘要：

Based on stakeholder theory, this paper builds an evaluation system of corporate social responsibility and financial performance, and with this evaluation system this paper does correlation analysis and regression analysis of the relationship between stakeholders interests and financial performance toward the listed companies in china. The empirical results shows that most of the corporate social responsibility index is positive correlation with financial performance index, but wages and welfare rate, main business cost rate are negative correlation.

关键词： corporate social responsibility financial performance stakeholders

作者: WANG Baoqian ZHANG Yi

作者单位: School of Business, Hohai University, Nanjing, Jiangsu, China, 210098

会议类型: 国际会议

会议名称: 2010 International Conference on the Development of Small and Medium-sized Enterprises(2010年小型及中小型企业发展国际会议)

会议地点: 海口

会议语种:英文

页码: 142-146

在线出版日期: 2010-11-26（万方平台首次上网日期，不代表论文的发表时间）