The Relationship between Corporate Social Responsibility and Firm Performance in China

M. Rahman, Yuzheng Fang
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引用次数: 5

Abstract

The purpose of this study is to investigate the relationship between corporate social responsibility and firm performance in China. We have used the sample of A-share listed firms from Shenzhen and Shanghai Stock Exchange for the period 2011 to 2017. We used pooled ordinary least squares (OLS) regression as a baseline methodology. We find that corporate social responsibility has a significantly positive effect on firm performance in China. Our results suggest that Chinese companies having better financial performance undertake more CSR reporting. This paper contributes to the existing literature by investigating the effect of firm performance on CSR reporting of Chinese listed companies.
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中国企业社会责任与企业绩效的关系
本研究旨在探讨中国企业社会责任与企业绩效之间的关系。我们使用了2011年至2017年深圳和上海证券交易所a股上市公司的样本。我们使用汇总普通最小二乘(OLS)回归作为基线方法。研究发现,中国企业社会责任对企业绩效具有显著的正向影响。我们的研究结果表明,财务绩效较好的中国企业承担更多的社会责任报告。本文通过研究企业绩效对我国上市公司社会责任报告的影响,对已有文献进行了补充。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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