【作者】 贺星星；

【导师】 苏冬蔚；

【作者基本信息】 暨南大学 ， 公司金融与投资学， 2012， 博士

【摘要】 企业社会责任是一个纷争迭起的研究课题，社会学、伦理学、法学、经济学、管理学等都从各自不同的学科视角对其进行了多维度的探讨，本文首先在归纳总结已有研究成果的基础上，提出企业社会责任是指企业在谋求企业利润最大化之外，所负有的维护和增进其利益相关者的权益和利益之责任，并基于此定义对利益相关者的边界进行了清晰的界定。其次，本文分别从利益相关者理论、契约经济学理论和交易成本理论的角度，从理论上全面深入地论述了企业积极承担社会责任对提升企业绩效的直接和间接影响，并提出“社会责任有助于提升公司声誉、改变生产可能性边界并提高企业绩效”的理论假设。最后，本文以2009和2010年度披露社会责任报告的792家非金融类上市公司为研究对象，采用多种方法衡量企业社会表现，并使用不同的计量模型对企业社会责任与企业绩效进行了一系列全面和系统的实证检验。研究结果表明，企业选择积极承担社会责任的制度安排有助于全面提升包括生产效率和财务业绩等在内的企业绩效。本文的研究结果为企业深入贯彻落实科学发展观、树立以人为本的生产经营理念、改革竞争和发展模式并最大限度地创造社会福利提供了崭新的理论支持和经验依据。更多还原

【Abstract】 Corporate social responsibility (CSR) is a controversial subject and many scholarsmade research on CSR from different points of view, such as Economics,Management, Sociology, Law, Ethics etc. From the perspectives of Neo-institutionalEconomics, this paper first proposes that the concept of CSR is the responsibility tomaintain and improve the stakeholders’ rights and interests besides the responsibilityto maximize the corporate’s profit. Based on this definition, we clearly define theboundary of the stakeholders.Based on the theory of stakeholder, the theory of contract and the theory oftransaction cost, we posit that CSR is an informal institutional choice for stakeholdersto constrain outright pursuit of profitability without regards to social goods by firmswhen both the market and government fail. The paper then hypothesizes that CSRleads to more reputations, higher productive efficiency and better enterpriseperformance.Using data from792non-financial publicly listed firms that have published CSRreports in2009-2010, the paper finds that CSR positively affects firm efficiency by avariety of measurement methods for CSR and different econometric models for CSRand firm porformance.Overall, the results provide important theoretical and empirical support for thegovernment CSR initiatives based on concepts including “Scientific Outlook onSocial Development” and “Harmonious Society”—ideologies that encouragebusinesses to emphasize sustainable development, put people first and look beyondshort-term profits.更多还原