摘要
近年来,食品安全、劳资矛盾、环境污染等问题相继走入社会
大众的生活,引起公众高度关注。宄其背后原因,社会责任缺失浮
出水面。企业如果忽视社会责任的履行,不仅可能会影响企业自身
可持续发展,而且对我国经济整体发展甚至对构建和谐社会均会带
来消极影响。因此,本文旨在探索企业社会责任信息披露水平(以
下简称CSRD)与企业财务绩效(以下简称CFP)的相关性,以期
从企业内部找到驱动力,驱动企业主动去履行社会责任(以下简称
CSR)〇
本文回顾了企业社会责任的提出、发展、内涵以及一直存在的
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以及企业社会责任信息披露与财务绩效相关性等研究。在对相关理
论进行分析的基础上,提出研究假设,构建相关模型,选取718家
上市公司2010年-2015年的数据资料,分析研究了样本企业
CSRD-CFP之间的相关性

通过实证研究,最终得到以下结论:(1)企业社会责任信息披
露整体水平与财务绩效呈弱正相关;(2)分维度的企业社会责任信
息披露与财务绩效之间,有正相关的维度——供应商、客户和消费
者权益责任,有不相关的维度一一员工责任,有负相关的维度——
环境责任、公益责任,这进一步解释了为何CSRD信息披露整体情北京化工大学硕士学位论文
况与CFP之间的正相关性那么微弱,同时揭示了为何目前企业履行
社会责任、披露履行情况动力不足;(3)验证了企业规模、企业所
有者性质以及所选样本中企业的行业类别对CSRD与CFP之间相关
性具有调节作用;(4)验证了 CSRD信息披露对CFP的影响存在跨
期效应

根据结论提出几点建议:(1)对于与财务绩效显著正相关的企
业社会责任,政府可减少干预,让市场的力量来推动企业自觉履行
社会责任。(2)对于某些与企业财务绩效无明显相关甚至是负相关
的社会责任指标,政府应加强干预,建立有效的激励与约束机制

但根本解决办法还是提高社会公众的企业社会责任意识,使社会责
任信息披露与财务绩效达成理论中的正相关关系,从而提高企业履
行社会责任的积极性

关键词:企业社会责任信息披露、财务绩效、相关性北京化工大学硕士学位论文
A Study on the Relationship between Corporate Social
Responsibility Information Disclosure and Financial
Performance of China&39;s Listed Companies
Abstract
In recent years, food safety, labor conflicts, environmental pollution
and other issues have entered the lives of the public and caused public
attention. The lack of corporate social responsibility become the most
fundamental reason. The lack of corporate social responsibility not only
affects the sustainable development of the enterprise itself, but also has a
negative impact on the overall development of China&39;s economy and
even the construction of a harmonious society. Therefore, the purpose of
this paper is to explore the correlation between corporate social
responsibility information disclosure and financial performance to find
the driving force of the enterprise and supervise the enterprises to fulfill
their social responsibility.
This paper reviews the research, development, connotation and the
theoretical divergence of corporate social responsibility, and then
reviews the measurement method and the present disclosure status of
corporate social responsibility information disclosure. At last, the
correlation between corporate social responsibility information
disclosure and financial performance. Based on the analysis of the
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北京化工大学硕士学位论文
relevant theories, we puts forward the research hypothesis, constructs the
relevant model, selects the panel data of 718 listed companies from 2010
to 2015, and analyzes the correlation between CSR and FP by
multi-angle and multi-faceted research.
The following is the empirical study concluded: (1) the whole
corporate social responsibility information disclosure has a weak
correlation with financial performance; (2) the different part of
corporate social responsibility information disclosure has different result.
Some have a positive correlation; Some have a positive correlation and
even unrelated dimension. It further explains why corporate social
responsibility information disclosure and financial performance is so
weak and why the current corporate did not want to fulfill social
responsibility; (3) verify the scale of the enterprise, the nature of the
enterprise owner and the business management of the corporate social
responsibility information disclosure can influences the correlation with
financial performance; (4) verify the intertemporal effects on the
correlation of social responsibility information disclosure with financial
performance.
There are several recommendations according to the conclusions:
(1) for the enterprises whose financial performance have significant
positive correlation between social responsibility, it can improve the
market mechanism to guide them; (2) for the enterprises whose financial
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北京化工大学硕士学位论文
performance have not related or negative correlation to corporate social
responsibility, it is necessary to establishment an incentive and restraint
mechanisms. But the fundamental solution is to improve the public
awareness of fulfilling corporate social responsibility, so that social
responsibility information disclosure and financial performance will
achieve a positive correlation to improve the enthusiasm of enterprises
to fulfill their social responsibility.
KEY WORDS: corporate social responsibility information
disclosure, financial performance, relevance
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北京化工大学硕士学位论文
目录
胃一绪论1.1研宄背景1.2研宄意义1-3研宄思路1.4创新点 4
第二章文献综述2.1企业社会责任2.1.1企业社会责任的提出2.1.2企业承担社会责任的理论分歧2.1.3企业社会责任的内容2.2企业社会责任信息披露2.2.1企业社会责任信息披露评价计量方法2.2.2企业社会责任信息披露现状2.3企业社会责任信息披露与财务绩效相关性2.3.1相关理论研究
:2.3_2相关实证检验
22
2.4本章小结
25
第三章研宄假设与模型建立
27
3.1理论分析
27
3.1.1社会声誉理论
27
3.1.2社会压力理论
29
3.1.3资源权衡理论
31
3.2研宄假设
31
3.3变量设计
35
3.3.1企业社会责任信息披露指标体系
35
3.3.2企业财务绩效评价体系
36
3.3.3控制变量
37
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北京化工大学硕士学位论文
3.4样本选取
38
3.5模型建立
39
3.6本章小结
40
第四章实证研宄
41
4.1描述性统计分析
41
4.2整体相关性回归模型分析
44
4.2.1 Pearson相关性结果
44
4.2.2模型拟合度结果
45
4.2.3方差分析
45
4.2.4回归分析
46
4.3分维度相关性回归模型分析
47
4.3.1 Pearson相关性结果
47
4_3.2模型拟合度结果
48
4.3.3方差分析
48
4.3.4回归分析
49
4.4时间跨期对相关性的影响
50
4.5本章小结
51
第五章研雜论与政策建议
53
5.1研麟论
53
5.2政策建议
54
5.3研究局限及展望
55
詩文献 57
研宄成果及发表的学术论文
63
致谢 65
轉和娜简介
67
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北京化工大学硕士学位论文
Contents
Chapter 1 Introduction1.1 Research background1.2 Research significance1.3 Research ideas1.4 InnovationChapter 2 Literature review2.1 Corporate social responsibility2.1.1 The formulation of CSR2.1.2 Theoretical divergence2.1.3 The content of CSR2.2 CSR information disclosure2.2.1 Evaluation method of CSR information disclosure2.2.2 The present situation of CSR information disclosure2.3 The relationship between CSR and FP2.3.1 Related theoretical research2.3.2 Related
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