企业社会责任对绩效的影响机制研究
摘 要
随着经济全球化和可持续发展理念的深入，企业社会责任（CSR）已成为学术界和实践领域关注的核心议题之一。本研究旨在探讨企业社会责任对绩效的影响机制，通过整合利益相关者理论和社会认同理论，构建了一个包含直接效应与间接效应的综合分析框架。研究采用问卷调查法，选取中国制造业上市公司为样本，运用结构方程模型（SEM）进行实证分析。结果显示，企业社会责任不仅能够通过提升企业声誉、增强品牌忠诚度等途径直接影响财务绩效，还能够借助员工满意度和创新能力的中介作用间接促进绩效提升。此外，研究发现外部环境支持（如政府政策和社会认可）在这一过程中具有显著的调节效应。本研究的创新点在于首次将员工满意度和创新能力纳入同一框架进行系统分析，并揭示了不同维度的企业社会责任对绩效影响的异质性特征。
关键词：企业社会责任；财务绩效；员工满意度
STUDY ON THE INFLUENCE MECHANISM OF
CSR ON PERFORMANCE
ABSTRACT
With the deepening of economic globalization and sustainable development concept, corporate social responsibility (CSR) has become one of the core issues in academia and practice. This study aims to explore the mechanism of CSR influence on performance, and constructs a comprehensive analytical fr amework by integrating stakeholder theory and social identity theory, including direct and indirect effects. The study uses questionnaire survey method, selects listed Chinese manufacturing companies as samples, and uses structural equation model (SEM) for empirical analysis. The results show that CSR can not only directly affect financial performance by improving corporate reputation and enhancing brand loyalty, but also indirectly promote performance improvement through the intermediary role of employee satisfaction and innovation ability. In addition, the study found that external environmental support (such as government policy and social recognition) has a significant regulatory effect in this process. The innovation point of this study lies in the first incorporation of employee satisfaction and innovation ability into the same fr amework for systematic analysis, and reveals the heterogeneous characteristics of the impact of CSR on performance in different dimensions.
KEY WORDS：Corporate social responsibility; financial performance; employee satisfaction
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景 1
1.2 研究企业社会责任对绩效影响的意义 1
1.3 国内外研究现状分析 1
2 企业社会责任的理论基础与框架构建 2
2.1 企业社会责任的核心概念界定 2
2.2 社会责任理论的发展历程 3
2.3 社会责任与企业绩效的关联机制 3
2.4 社会责任评价体系的构建 4
3 社会责任对企业绩效的影响路径分析 4
3.1 社会责任对财务绩效的直接影响 4
3.2 社会责任对非财务绩效的作用机制 5
3.3 品牌价值在社会责任与绩效间的中介作用 6
3.4 利益相关者视角下的绩效提升路径 6
4 实证研究与案例分析 7
4.1 研究假设的提出与验证方法 7
4.2 数据收集与样本选择策略 7
4.3 实证模型构建与变量测量 8
4.4 案例企业的社会责任实践分析 9
4.5 实证结果与讨论 9
结论 11
致 谢 12
参考文献 13
摘 要
随着经济全球化和可持续发展理念的深入，企业社会责任（CSR）已成为学术界和实践领域关注的核心议题之一。本研究旨在探讨企业社会责任对绩效的影响机制，通过整合利益相关者理论和社会认同理论，构建了一个包含直接效应与间接效应的综合分析框架。研究采用问卷调查法，选取中国制造业上市公司为样本，运用结构方程模型（SEM）进行实证分析。结果显示，企业社会责任不仅能够通过提升企业声誉、增强品牌忠诚度等途径直接影响财务绩效，还能够借助员工满意度和创新能力的中介作用间接促进绩效提升。此外，研究发现外部环境支持（如政府政策和社会认可）在这一过程中具有显著的调节效应。本研究的创新点在于首次将员工满意度和创新能力纳入同一框架进行系统分析，并揭示了不同维度的企业社会责任对绩效影响的异质性特征。
关键词：企业社会责任；财务绩效；员工满意度
STUDY ON THE INFLUENCE MECHANISM OF
CSR ON PERFORMANCE
ABSTRACT
With the deepening of economic globalization and sustainable development concept, corporate social responsibility (CSR) has become one of the core issues in academia and practice. This study aims to explore the mechanism of CSR influence on performance, and constructs a comprehensive analytical fr amework by integrating stakeholder theory and social identity theory, including direct and indirect effects. The study uses questionnaire survey method, selects listed Chinese manufacturing companies as samples, and uses structural equation model (SEM) for empirical analysis. The results show that CSR can not only directly affect financial performance by improving corporate reputation and enhancing brand loyalty, but also indirectly promote performance improvement through the intermediary role of employee satisfaction and innovation ability. In addition, the study found that external environmental support (such as government policy and social recognition) has a significant regulatory effect in this process. The innovation point of this study lies in the first incorporation of employee satisfaction and innovation ability into the same fr amework for systematic analysis, and reveals the heterogeneous characteristics of the impact of CSR on performance in different dimensions.
KEY WORDS：Corporate social responsibility; financial performance; employee satisfaction
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景 1
1.2 研究企业社会责任对绩效影响的意义 1
1.3 国内外研究现状分析 1
2 企业社会责任的理论基础与框架构建 2
2.1 企业社会责任的核心概念界定 2
2.2 社会责任理论的发展历程 3
2.3 社会责任与企业绩效的关联机制 3
2.4 社会责任评价体系的构建 4
3 社会责任对企业绩效的影响路径分析 4
3.1 社会责任对财务绩效的直接影响 4
3.2 社会责任对非财务绩效的作用机制 5
3.3 品牌价值在社会责任与绩效间的中介作用 6
3.4 利益相关者视角下的绩效提升路径 6
4 实证研究与案例分析 7
4.1 研究假设的提出与验证方法 7
4.2 数据收集与样本选择策略 7
4.3 实证模型构建与变量测量 8
4.4 案例企业的社会责任实践分析 9
4.5 实证结果与讨论 9
结论 11
致 谢 12
参考文献 13
