Empirical Study on Influencing Factors of Corporate Social Responsibility Performance Degree: From the Perspective of the Nature and Function of State-owned Enterprises in China

摘要

Starting from the nature of state-owned enterprises (SOEs), this paper has made a empirical study on influencing factors of Corporate Social Responsibility (CSR) performance degree for both state-owned and non-state-owned enterprises in China. It shows that the enterprise nature is a remarkable influencing factor for CSR performance degree. SOEs make more social contributions than other types of enterprises, but only in terms of social donations, they make less. While small size and fast-growing enterprises make much more social donations. No matter using social contribution rate or social donation rate as the indicator, the operating results of both SOEs and non-SOEs have the same significant positive impacts on CSR performance degree.