An Exploration on the Impact of Corporate Social Performance on Corporate Financial Performance ——Based on the Sample of China Listed Companies in Mining Industry

Abstract

现代企业社会责任概念的正式提出始于上世纪五十年代,经过四十余年的争论和探索后,于上世纪九十年代,企业社会责任实践开始在欧美国家兴起,并在近年来逐步向其他地区延伸。在国内,自2006年以来,深交所、上交所、银监会、国资委等部门先后发布了有关企业履行社会责任的通知、意见和指引等;同时,社会各界也纷纷对企业履行社会责任提出期望和要求。然而“企业履行社会责任是否能给企业带来回报?”这个问题自上世纪七十年代就成为学术界争论的焦点。因此,本文研究的目的就在于从理论和实证上探究我国企业社会绩效对财务绩效的影响,以期为我国企业社会责任理论发展提供经验支持。 本文首先对近四十年来的国内外研究文献进行了综述,在...The concept of Corporate Social Responsibility(CSR) was put forward in the 1950s; while practices of corporate social responsibility began to rise in the European and American countries in the 1990s, along with forty years of theoretical debates and exploration. In recent years CSR practices has been extending gradually to other regions. In China, since the year of 2006, Shenzhen Stock Exchange, S...学位:经济学硕士院系专业:经济学院经济系_管理经济学学号:1532009115177

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