社会资本视角下企业社会责任与企业绩效关系研究∗

摘要

大量文献证实了企业社会责任对企业绩效具有积极影响，但对这一影响的传导机制却研究不足。尝试从社会资本的视角证明企业承担社会责任不会直接提升企业绩效，原因在于处于社会关系网络中的企业承担社会责任的最直接后果是获取社会资本，而企业绩效则是社会资本经济作用的结果。正是经过社会资本这一中介，企业社会责任才影响到企业绩效。%It is confirmed by a lot of literature that corporate social responsibility had positive impact on corporate performance. However, researches on the transmission mechanism of the impact are not enough. It is tried to prove that corporate social responsibility does not directly promote corporate performance from the perspective of social capital. The reason lies in that the most direct consequence of bearing social responsibility of corporate entities in the social networks is gaining social capital, while the corporate performance is the result of economic function of social capital. It is only through the intermediary of social capital that corporate social responsibility impacts corporate performance.