企业社会责任的价值创造机制研究

被引：8

作者：

辛杰

机构：

[1] 山东大学管理学院

来源：

管理学报 | 2014年 / 11卷 / 11期

关键词：

企业社会责任; 财务价值; 非财务价值; 利益相关者沟通; 利益相关者响应;

D O I：

暂无

中图分类号：

F270 [企业经济理论和方法];

学科分类号：

1202 ; 120202 ;

摘要：

通过对587位企业家的有效调查问卷的实证分析,发现利益相关者响应在企业社区慈善责任对财务价值创造的影响中起到完全中介的作用;在企业内部(或外部)利益相关者责任对财务价值创造的影响,以及企业内部(或外部)利益相关者责任、企业社区慈善责任对非财务价值创造的影响中起到部分中介的作用。企业社会责任与企业财务价值创造的关系中利益相关者沟通不具有调节作用,在内部利益相关者责任、社区慈善责任与企业非财务价值创造的关系中起到调节的作用,而在外部利益相关者责任与企业非财务价值创造的关系中未起到调节的作用。

引用

页码：1671 / 1679

页数：9

共 19 条

[11]

企业社会责任的价值创造研究[D]. 侯丽敏.复旦大学. 2008

[12]

Corporate responsibility and financial performance: the role of intangible resources[J] . JordiSurroca,Josep A.Tribó,SandraWaddock.Strat. Mgmt. J. . 2010 (5)

[13]

Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication[J] . ShuiliDu,C.B.Bhattacharya,SankarSen.International Journal of Management Reviews . 2010 (1)

[14]

The business case for corporate social responsibility: A company-level measurement approach for CSR[J] . Manuela Weber.European Management Journal . 2008 (4)

[15]

Corporate social responsibility communication: stakeholder information, response and involvement strategies[J] . MetteMorsing,MajkenSchultz.Business Ethics: A European Review . 2006 (4)

[16]

Making sense of corporate social responsibility in international business: experiences from Shell[J] . Esther M.J.Schouten,JoopRemmé.Business Ethics: A European Review . 2006 (4)

[17] Corporate social responsibility and resource-based perspectives [J].

Branco, Manuel Castelo ;

Rodrigues, Lucia Lima .

JOURNAL OF BUSINESS ETHICS, 2006, 69 (02) :111-132

[18]

The link between ‘green’ and economic success: environmental management as the crucial trigger between environmental and economic performance[J] . Stefan Schaltegger,Terje Synnestvedt.Journal of Environmental Management . 2002 (4)

[19]

The Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry[J] . W. Gary Simpson,Theodor Kohers.Journal of Business Ethics . 2002 (2)

← 1 2 →