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Analysis Of The Relationship Between The Listed Company’s Performance Of Social Responsibility And Profitability

Posted on:2015-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:S TangFull Text:PDF
GTID:2309330467459052Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise social responsibility (CSR, corporate social responsibility) is today theory and practice community general concern of topic, my in introduced opening and market construction of process in the, social and economic increasingly into world development of big stage, especially in joined World Trade Organization Hou, China and international integration of degree increasingly high, this on China of economic status and political status of improve are is a rare opportunities, in economic high-speed growth of behind, Corporate social responsibility has been causing enormous challenges for Chinese companies and major challenges. We have seen our country suffered tremendous damage to the environment, such as a large number of trees should be felled as a result of soil erosion, large emissions of carbon dioxide and other harmful gases, excessive exploitation of mineral resources, and so on. Get rid of environmental factors, labor relations corporate social responsibility in China against imbalances, lack of credit, consumer rights, shareholders’equity is appropriate, operators cognitive deviation. to address these issues, strictly fulfill their social responsibility, the enterprise takes a certain amount of financial and material resources. But these cost, is it really will reduce the profitability of enterprises, have always been topics of theoretical and practical debate. Relationship between corporate social responsibility and profitability, to study the issue, has a real urgency.Code for this major empirical research study methods, this argue the relationship between the listed company social responsibility and profitability. Standardization research section, both at home and abroad through the induction theories of the relationship between corporate social responsibility and profitability classification and theoretical argument the correlation between corporate social responsibility and profitability; an empirical analysis section, select from2008to2012as a study sample of listed companies, mainly using SPSS software using descriptive statistics, t-related variables (Z) tests, regression analysis, To corporate social responsibility and the impact on the financial performance of State-controlled listed companies and private holding company produces differences in impact test, and through industry distinction, confirmed that differences, and came to the conclusion.This except introduction, main is divided into four chapter, specific content arrangements following:first chapter for literature summary of, including on enterprise social responsibility, and Enterprise profit capacity and enterprise social responsibility and profit capacity relationship of literature recalled and literature review; second chapter for listed company social responsibility and profit capacity of general content, including listed company social responsibility of content, and profit capacity of content and listed company social responsibility and profit capacity of theory based; Third chapter is listed company social responsibility and profit capacity relationship of theory analysis and the assumed, including General listed company fulfill social responsibility and profit capacity relationship of theory based and the assumed, and different holdings nature on listed company social responsibility and profit capacity relationship effects of theory analysis and assumed and area development level on State holdings listed company fulfill social responsibility and profit capacity relationship effects of theory analysis and assumed; fourth chapter is research design, including samples select and data sources, and model set and variable defines, and Analysis of the empirical results; the fifth chapter is the study conclusions and recommendations, including research findings, several recommendations and limitations of the study and its Outlook.Based on past academic study on the relationship between social responsibility and profitability of listed companies, mostly limited to a particular industry, the sample company data with3-4and no later than2011, drew positive conclusions this paper2008-2012all the data of listed companies, positive again and verify that conclusion. Based on past academic study on the relationship between social responsibility and profitability of listed companies not sufficiently broken down, this listed company’s controlling nature, level of development, respectively, broken down:an empirical analysis of listed holding different character and different levels of development leading effect of the relationship between corporate social responsibility and profitability. This of conclusions:first, listed company fulfill social responsibility on profit capacity produces positive effects; second, and relative with private holdings listed company, State holdings listed company fulfill social responsibility on profit capacity of are to role more significantly; third, relative with owes developed area State holdings listed company, developed area State holdings listed company fulfill social responsibility on profit capacity of positive effects more significantly.
Keywords/Search Tags:Listed company, Social responsibility, Profitability, Correlation
PDF Full Text Request
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