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Influencing Factors To The Performance Of Small And Medium-Sized Enterprise Based On Corporate Social Responsibility

Posted on:2013-07-07Degree:MasterType:Thesis
Country:ChinaCandidate:L J YinFull Text:PDF
GTID:2269330374968769Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, social responsibility along with economic development, a large numberof companies blindly pursuit of economic interests and ignore the social responsibility, whichresults in a series of serious economic externalities and social problems.It affects theharmonious development of society. With the development and maturation of the stakeholdertheory, the importance of social responsibility for the sustainable development ofenterprises and society has become more apparent in theory and practice community.Companies doubt that Social responsibility is consistent with the pursuit of profit.How to finda balance between them is more business concern.Therefore, research on corporate socialresponsibility and corporate performance relationship is necessary.Starting from the concept of social responsibility, analysis the important documentsabout the measurement method of social responsibility and corporate performance, as well asthe researching of the relationship between them.Combined with the theory of socialresponsibility and corporate performance, research the relationship in the perspective ofstakeholders and provide theoretical support. According to the mechanism of corporate socialresponsibility of business performance, this research model further analysis the key factors ofthe social responsibility of business performance.Currently, lacking the database of social responsibility and we can not get the data insimilar with empirical studies. Therefore, SME social responsibility index system is designedfrom the three dimensions of social responsibility which includes three levels based on thetheoretical framework of corporate social responsibility, and selected financial indicators tomeasureing corporate social responsibility and corporate performance. This paper takes data toexplore the relationship between the corporate social responsibility and corporate performance withvariance analysis, correlation analysis and regression analysis by SPSS16.0.And study thecorporate nature and firm size how to impact them.Conclusions of this study is that Social Responsibility for SMEs include threedimensions of market performance, social performance and environmental performance, andaffect the business performance in some extent; corporate nature and firm size are nosignificant impact on corporate social responsibility and corporate performance; there is anegative relationship which isn’t significant between enterprise employees and suppliers,but a positive relationship between environment and corporate performance;there is a significantpositive relationship among corporate shareholders, creditors and the governments, and theshareholder has the greatest influence on business performance.So the shareholders, creditorsand the governments are the key factors of social responsibility in the performance of SMEsi. This study is to increase SME awareness of social responsibility and there is a significancefor companies to commit to the interests of stakeholders.
Keywords/Search Tags:Small and Medium-sized Enterprise, corporate social responsibility, Stakeholders, corporate performance
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