在华外资企业履行社会责任影响因素实证分析--基于在华销售收入100强外资企业面板数据

摘要

基于外资企业在华履行社会责任现状，得出外资企业社会责任履行与其形象不符，但总体情况向好。利用2011-2013年在华销售收入100强外资企业面板数据，实证分析了外资企业社会责任履行的影响因素。研究结果表明：外资企业的经营绩效、外部的法制环境与行业性质对外资企业社会责任的履行有显著正影响。%This paper analyzes the general situation of the foreign enterprises' fulfillment of social responsibility when they do business in China. We make the conclusion that although the enterprises' social responsibility fulfillment condition is inconsis-tent with the firms' external image, the general situation and trend is optimistic. This paper adopts the 2011-2013 panel data from the sales revenue of the top 100 foreign enterprises in China and conducts an empirical analysis of the factors affecting foreign social responsibility to be fulfilled. The data analysis results show that foreign business operating performance, the ex-ternal legal environment and the industry nature have significant and positive impact on the fulfillment of social responsibility made by foreign funded enterprises.