An empirical examination of the corporate social performance - the financial performance relationship in China based on the different measures perspective

Wei Wu; Li Ke-ke

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An empirical examination of the corporate social performance - the financial performance relationship in China based on the different measures perspective

机译：基于不同测度视角的企业社会绩效-中国财务绩效关系的实证研究。

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Previous work has indicated that the empirical relationship between Corporate Social Performance (CSP) and financial performance has some contradictory results. Using a set of large-sample data on the surveyed questionnaire, this paper reports that CSP is partially found to be positively associated with Corporate Financial Performance (CFP) in China. The results also show that CSP consists of CSP disclosures, CSP reputation ratings and social audits measures, while the measures of CSP is associated with three broad strategies: market-based, accounting-based and perceptual (survey) measures. The study affirms that the different measures of CSP have a different effect on the different measures of CFP after controlling for industry type and firm size (with size measured in three ways).

机译：先前的工作表明，企业社会绩效（CSP）与财务绩效之间的经验关系有一些矛盾的结果。通过使用调查问卷中的一组大样本数据，本文报告了CSP在中国部分被发现与公司财务绩效（CFP）呈正相关。结果还表明，CSP由CSP披露，CSP信誉等级和社会审计措施组成，而CSP的措施与三大策略相关：基于市场的，基于会计的和感知（调查）措施。该研究确认，在控制了行业类型和企业规模（以三种方式衡量规模）之后，不同的CSP度量对CFP的不同度量具有不同的影响。

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来源
《International Journal of Networking and Virtual Organisations》 |2009年第4期|389-403|共15页
作者
Wei Wu; Li Ke-ke;
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作者单位

School of Economics and Management Wuhan University 430072, Luojia Hill, Wuhan, Hubei, China;

School of Business Administration Zhongnan University of Economics and Law 430074, Southern Lake, Wuhan, Hubei, China;

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正文语种 eng
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关键词
corporate social performance; CSP; corporate social responsibility; CSR; corporate financial performance; CFP; the relationship; empirical examination; regression analysis; different measures; EMBA and MBA students; industry type; firm size;

机译：企业社会绩效;CSP;企业社会责任;企业社会责任公司财务业绩;CFP;关系;实证检验;回归分析;不同的措施;EMBA和MBA学生;行业类型;公司规模;

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6. Promoting or Inhibiting? The Impact of Environmental Regulation on Corporate Financial Performance—An Empirical Analysis Based on China [O] . Xiang Deng, Li Li 2020

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7. MEASURING PERFORMANCE IN TERMS OF THE SOCIAL DIMENSION OF CORPORATE RESPONSIBILITY TO EXTERNAL STAKEHOLDERS – SELECTED ISSUES Abstract: Purpose – to present social context of corporate responsibility and the scope of the actions taken by companies in this area to external stakeholders, which include contractual and contextual stakeholders, as well as to propose performance measures in this area. Design/Methodology/Approach – the paper is based on analysis of the literature, the method of analysis of the sources was used. Findings – the article focuses on the social dimension of corporate responsibility and the measurement of its performance in this area. Originality/ Value – article presents an own proposal of set of achievements’ measures in the area of the social nature of corporate responsibility Keywords: corporate social responsibility, social area, performance measurement, stakeholders [O] . Elżbieta Jaworska 2015

机译：衡量外部利益相关者的企业责任的社会维度的表现 - 选定问题摘要：目的 - 以企业责任的社会背景以及本领域公司所采取的行动范围，包括合同和上下文的利益攸关方以及提出该领域的绩效措施。设计/方法/方法 - 本文基于对文献的分析，使用了源的分析方法。调查结果 - 文章侧重于企业责任的社会维度和在该地区的表现的衡量。原创性/价值 - 文章在公司责任的社会性质领域提出了一套成就措施的关键词：企业社会责任，社会责任，社会领域，绩效衡量，利益相关者

An empirical examination of the corporate social performance - the financial performance relationship in China based on the different measures perspective

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