文献类型：期刊文献

中文题名：战略性企业社会责任与企业绩效:顾此失彼还是两全其美?

英文题名：Strategic Corporate Social Responsibility and Corporate Performance: Can the Best of Both Worlds Be Realized?

作者：周虹[1,2];李端生[3];张苇锟[4]

机构：[1]广东海洋大学管理学院,湛江524000;[2]山西财经大学,太原030006;[3]山西财经大学会计学院,太原030006;[4]华南农业大学国家农业制度与发展研究院,广州510000

年份：2019

卷号：40

期号：6

起止页码：131

中文期刊名：经济与管理研究

外文期刊名：Research on Economics and Management

收录：CSTPCD、、国家哲学社会科学学术期刊数据库、CSSCI2019_2020、北大核心2017、北大核心、CSSCI

基金：国家自然科学基金政策研究重点支持项目“农地确权的现实背景、政策目标及效果评价”(71742003);山西省哲学社会科学规划项目“战略性社会责任驱动资源型企业转型升级的机理研究——基于山西省煤炭企业的考察”(晋规办字[2017]2号);广东海洋大学创新强校工程专项资金项目“广东沿海经济带海域与土地价值整合评估及政策研究”

语种：中文

中文关键词：战略性企业社会责任;企业绩效;前瞻性环保;战略性慈善;边际动态影响

外文关键词：strategic corporate social responsibility;corporate performance;proactive environmental protection;strategic philanthropy;marginal dynamic impact

中文摘要：企业社会责任与绩效关系的研究作为社会责任领域的核心问题至今仍未能形成一致性结论,基于长期导向的战略性企业社会责任概念为回答这一问题提供了新的视角。本文根据2011—2017年中国制造业上市公司的经验数据,通过对前瞻性环保和战略性慈善这两种典型活动的考察,分析了战略性企业社会责任及其不同类型对绩效的影响作用。研究结果表明:内向型SCSR活动对绩效具有显著正的累积效应,当这一活动与企业生产经营关联度高时对绩效的提升效果更为明显,从时间维度上看对绩效的提升效果呈现先负向后正向的动态变化且具有持续性;而外向型SCSR活动对绩效的影响仅在能够被消费者感知时才能发挥正向影响,从时间维度看短期内即可发挥对绩效的提升效果,但这一效果随时间的推移而逐渐减弱。

外文摘要：As a hot issue in the field of social responsibility the research on the relationship between corporate social responsibility and performance has still not reached a consistent conclusion so far.The concept of strategic corporate social responsibility(SCSR) based on long-term orientation provides a new perspective for this issue.According to the empirical data of listed manufacturing companies in China from 2011 to 2017,through investigating forward-looking environmental protection and strategic philanthropy,this paper analyzes the impact of SCSR on performance and its operational conditions.The internally-oriented SCSR activity has a significant positive cumulative effect on performance.This effect is more obvious when this activity has a high degree of correlation with enterprise production process.When considering the time factor,the effect of performance improvement sustainably shows a dynamic trend,namely negative in the early stage while positive in the later.The effect of externally-oriented SCSR on performance can only play a positive role when it can be perceived by consumers.When considering the time factor,the effect will appear in the short term,but will weaken over time.