企业社会责任与企业竞争力关系实证研究——基于部分中国上市公司的经验证据

摘要

This paper conducts an empirical study on the correlation between Corporate Social Responsibility (CSR) and Enterprise Competitiveness with an aim to provide a theoretical and practical basis for further research. With the statistic correlation analysis theory, the classic CSR theory and enterprise competitiveness, the study establishes a model to analyze the correlation between CSR and Enterprise Competitiveness. In the process, the index system of CSR on the theoretical base of triple bottom and stakeholders and Enterprise Competitiveness evaluation is also applied. The empirical evidence (2009) from some China Listed Companies indicates that there is an obvious positive correlation between CSR and Enterprise Competitiveness.%本文基于企业社会责任和企业竞争力理论，运用统计学的相关分析理论模型、企业竞争力评价指标体系和模型以及基于三重底线和利益相关方理论的企业社会责任评价指标体系和模型，实证分析企业社会责任（CSR）与企业竞争力之间的关系。基于部分中国上市公司数据（2009年）的实证研究结果表明：企业社会责任与企业竞争力之间存在明显的正相关关系，即一个企业承担的社会责任越多，其竞争力就越大；反之亦然，一个企业竞争力越大，相应地会承担更多的社会责任。