摘要
随着经济和社会的发展,理论界和实务界逐渐开始重视企业社会责任问题。通过分析企业慈善捐赠对其绩效的影响,发现慈善捐赠作为企业履行社会责任的一种方式,能够提升企业形象,改善与利益相关者的关系,为企业建立社会资本,对企业绩效有正向促进作用。
With the development of economy,corporate social responsibility has obtained more and more attention from the theoretical and practical cycle.Through exploring the impact of charitable donations on the corporate performance,we find that charitable donations as a way to fulfil corporate social responsibility,it can establish the social capital and improve the relationships with stakeholders,then it has a positive influence on its performance.
作者
贺咪
HE Mi(Shanxi University,Taiyuan 030006,China)
出处
《经济研究导刊》
2020年第6期19-19,145,共2页
Economic Research Guide
关键词
社会责任
慈善捐赠
企业绩效
social responsibility
charitable donations
corporate performance
