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Research On The Impact Of CSR On Financial Performance Of Energy Enterprises

Posted on:2018-09-23Degree:MasterType:Thesis
Country:ChinaCandidate:S Y TianFull Text:PDF
GTID:2359330515456593Subject:Accounting
Abstract/Summary:PDF Full Text Request
Following the concept of the the "sustainable development","green development",people not only pay attention to the economic benefits for the enterprises demanding,the public pay more and more attention to enterprise's social responsibility,the enterprise also without the social responsibility for the long-term interests.Energy industry involved coal,petroleum and petrochemical,natural gas and the energy of equipment and services,in many industry,energy not only make lots of contributions for the national development,and also boost other enterprise development.The energy industry is closely related to people's daily life,and energy enterprise also make most serious for environmental pollution,so,energy enterprise carry out social responsibility good or not impact the level of natural resources and livelihood.Research on the impact of corporate social responsibility on financial performance has made a lot of research results,relevant conclusions are worth learning to.However,the study of energy enterprise is less or not comprehensive,at the same time,the domestic have the research on the impact of energy enterprise's social responsibility for financial performance,most documents support corporate social responsibility for finance performance is positive correlation,but did not form a unified conclusion.According to the above factors,for our country energy enterprise research on the impact of corporate social responsibility for financial performance.Analysis energy enterprise publish the status of social responsibility report,Present an unsatisfactory state,from the demonstration study,in order to correct the misunderstanding of social responsibility,at the same time,the article throw out a suggestion and hope to help enterprise with their own shortcomings,search for solve methods,carry out social responsibility positively.Article from the benefits of perspective of stakeholders,analysis the impact social responsibility of energy enterprise on financial performance.Select 65 energy enterprises for the standard,base on the enterprise data from 2013 to 2015,according to SPSS to check the impact of enterprise social responsibility on financial performance.The results show that energy enterprise carry out shareholder responsibility for the current financial performance positive correlation and significant;The shareholder of Energy enterprise prophase,creditor,government,environmental responsibility for current financial performance is positive correlation and significant;Energy enterprise social responsibility for the impact of financial performance with a lag;In general,enterprise carry out social responsibility can improve the level fo financial performance.
Keywords/Search Tags:Corporate Social Responsibility, Financial performance, Energy enterprise
PDF Full Text Request
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