企业社会责任对财务业绩的影响研究: 以中国中小企业为对象 = The Impact of Corporate Social Responsibility on Financial Performance: Evidence from Chinese Small Enterprises

다국어 초록 (Multilingual Abstract)

过去的研究对企业社会责任和财务业绩的关系没有做出统一的观点是因为没有考虑到其他因素的中介作用。本文的目的是将管理创新和生产性作为中介变量考察企业社会责任活动和财务业绩之间的关系。本文收集问卷调查后进行信度和效度分析, 为了进行假设检验进行实证分析, 统计软件使用SPSS 25.0。本文的结论是, 社会责任对财务业绩是有正向影响, 其中管理创新和生产性有部分中介作用。本研究的启示是作为可持续发展的企业社会责任活动要考虑到管理创新的生产性的因素。

다국어 초록 (Multilingual Abstract)

The reason why preceding research failed to present a unified view on the relationship between corporate social responsibility (CSR) and financial performance is that it did not consider the mediating effects of other factors. The purpose of this study is to consider the impact of CSR on financial performance using management innovation and productivity as parameters. We conducted reliability analysis and feasibility analysis, followed by regression analysis for hypothesis verification using the statistical package SPSS 25.0. We have found that CSR has a positive impact on financial performance and that management innovation and productivity have partial parametric effects. The implication is that CSR activities for sustainable development should consider the effects of management innovation and productivity.

참고문헌 (Reference)

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