企业社会责任能提高财务绩效吗?——文献综述与理论框架

被引：25

作者：

刘玉焕 ^{[1
]}

井润田 ^{[2
]}

机构：

[1] 电子科技大学经济与管理学院

[2] 上海交通大学安泰经济与管理学院

来源：

外国经济与管理 | 2014年 / 36卷 / 12期

基金：

国家自然科学基金重点项目;

关键词：

企业社会责任; 企业财务绩效; 中介变量; 调节变量;

D O I：

10.16538/j.cnki.fem.2014.12.008

中图分类号：

F270 [企业经济理论和方法]; F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

经过四十多年的发展,企业社会责任(corporate social responsibility,简称CSR)与财务绩效(corporate financial performance,简称CFP)关系的研究取得了重要的进展,从单纯地考察CSR是否对CFP有显著的影响转变为CSR在什么条件下以及通过什么样的机制对CFP有积极的影响。本文系统梳理了近四十年来CSR与CFP关系研究所取得的主要成果和最新进展,归纳了CSR与CFP关系研究的主要理论视角和理论框架,并在此基础上指出了未来CSR与CFP关系研究的发展方向,希望对中国背景下CSR与CFP关系的研究提供重要的理论指导。

引用

页码：72 / 80

页数：9

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