文献类型：期刊文献

中文题名：中国纺织外贸企业履行社会责任与企业绩效的关系——基于20家上市公司的面板数据分析

英文题名：Research on the Relationship between Corporate Social Responsibility and Performance of China's Textile Trade Enterprises ——Panal Data Analysis Based on 20 Listed Companies

作者：王瑾[1];李国胜[1];程婷[1]

机构：[1]绍兴文理学院经管学院

年份：2012

卷号：33

期号：4

起止页码：39

中文期刊名：国际商务研究

外文期刊名：International Business Research

收录：CSTPCD、、北大核心2011、国家哲学社会科学学术期刊数据库、北大核心

语种：中文

中文关键词：社会责任;纺织企业;利益相关者;绩效

外文关键词：social responsibility; textile trade enterprise; stakeholder; performance

中文摘要：企业履行社会责任与企业绩效的关系一直是社会责任实践和理论研究中的热点问题。纺织行业作为典型的劳动力密集型行业,社会责任问题随着全球社会责任运动备受关注。本文以利益相关者理论为理论基础,以中国20家纺织业上市公司2001～2010年的数据为样本,利用实证的方法,从财务角度分析企业履行社会责任对企业经济效益的影响。从整体分析看,履行对各利益相关者的责任与企业绩效呈现较强的正相关性。

外文摘要：Relationship between corporate social responsibility and performance has been a hot issue in the study of social responsibility practice and theory. Social responsibility problems in textile industry are being closed watched with the development of global social responsibility movement. Based on the stake-holder theory, this paper makes use of empirical research analyzing the influence of corporate social responsibility on the enterprise economic benefits from a financial perspective, which takes the public data of China＇s 20 listed textile companies in 2001 -2010. In general, the responsibility to stakeholders and the enterprise perfbrmance have a strong positive correlation.