财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2014年
6期
68~74
,共null页
企业社会责任 企业绩效 商务模式 共享价值
企業社會責任 企業績效 商務模式 共享價值
기업사회책임 기업적효 상무모식 공향개치
corporate social responsibility; firm performance; business model; shared value
以2012年电器机械及器材制造业的深沪上市公司为样本,运用内容分析法及层次回归分析法,检验商务模式对企业社会责任与企业绩效关系的调节作用。研究表明,商务模式在二者关系中起到调节作用,对采取共享型商务模式的企业而言,履行社会责任能够提升企业绩效,而采取非共享型商务模式的企业,履行社会责任与提升企业绩效则会相冲突;商务模式的共享性正向调节企业社会责任与企业绩效关系;总体上,企业社会责任与企业绩效呈正相关性,但其正相关性主要是共享型商务模式企业在其中起主导作用的结果。
以2012年電器機械及器材製造業的深滬上市公司為樣本,運用內容分析法及層次迴歸分析法,檢驗商務模式對企業社會責任與企業績效關繫的調節作用。研究錶明,商務模式在二者關繫中起到調節作用,對採取共享型商務模式的企業而言,履行社會責任能夠提升企業績效,而採取非共享型商務模式的企業,履行社會責任與提升企業績效則會相遲突;商務模式的共享性正嚮調節企業社會責任與企業績效關繫;總體上,企業社會責任與企業績效呈正相關性,但其正相關性主要是共享型商務模式企業在其中起主導作用的結果。
이2012년전기궤계급기재제조업적심호상시공사위양본,운용내용분석법급층차회귀분석법,검험상무모식대기업사회책임여기업적효관계적조절작용。연구표명,상무모식재이자관계중기도조절작용,대채취공향형상무모식적기업이언,리행사회책임능구제승기업적효,이채취비공향형상무모식적기업,리행사회책임여제승기업적효칙회상충돌;상무모식적공향성정향조절기업사회책임여기업적효관계;총체상,기업사회책임여기업적효정정상관성,단기정상관성주요시공향형상무모식기업재기중기주도작용적결과。
Using the data of 121 Chinese listed companies from the electrical machinery and equipment manufacturing in- dustry in 2012, this paper applies content analysis and hierarchical regression analysis to test the effects of business models on relationship between corporate social responsibility (CSR) and firm performance. The results show that business models have a moderating effect on the relationship between CSR and firm performance; fulfillment of CSR improves firm performance a- mong companies with shared business model, but CSR is contradictory with firm performance for companies with non-shared business model. Meanwhile, the findings indicate that the sharedness of business models positively moderate the relationship between CSR and firm performance. This study also finds that, generally, there is a positive correlation between CSR and firm performance, and it mainly results from the influence of the shared business model.