摘要
基于利益相关者理论,以2011—2013年44家建筑业上市公司为研究样本,构建面板数据模型,讨论建筑业上市公司承担社会责任对其绩效的影响。研究结果表明,企业对股东、员工、供应商和客户承担社会责任与企业绩效呈显著的正相关关系;对债权人、政府承担社会责任与企业绩效呈负相关关系;而对社区承担社会责任与企业绩效不显著相关。对推动企业积极承担社会责任提出了相关建议。
Based on the stakeholder theory,the financial data of 44 building industry listed corporations from 2011 to 2013 were taken as the object of study. A panel data model was constructed. The impact of social responsibility on corporate performance of construction industry was investigated. The results show that social responsibilities for shareholders,employees,suppliers and customers have a significant positive correlation with corporate performance; however,responsibilities for creditors,government are negatively related to the performance; social responsibility for community and corporate performance is not significantly related. Finally,some related suggestions were proposed to promote the enterprises to be actively committed to social responsibility.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2015年第6期799-802,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
基金
江苏省社会科学基金(青年项目)资助项目(14SHC005)
关键词
社会责任
企业绩效
建筑企业
social responsibility
enterprise performance
construction industry
