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企业社会责任对财务绩效的影响研究——竞争战略的调节作用

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企业竞争战略是取得财务绩效的关键手段,与企业社会责任紧密关联.以2010-2021年中国沪深A股上市公司为研究样本,实证检验企业社会责任与财务绩效之间的关系.研究发现:企业社会责任对财务绩效的影响呈现倒U型非线性特征;低成本战略减弱了两者间的倒U型关系,而差异化战略强化了两者间的倒U型关系;与低成本战略相比,差异化战略的调节作用更强,且综合运用两种战略时,显著强化了企业社会责任对财务绩效的影响.研究结论为推动企业社会责任理念、实现高质量发展提供了理论支持和实践参考.
The Impact of CSR on Financial Performance:the Moderating Role of Competitive Strategy
Corporate competitive strategy is a key tool for achieving financial performance and is closely related to corporate social responsibility.The article empirically examines the relationship between CSR and financial performance using a sample of A-share listed companies in Shanghai and Shenzhen from 2010 to 2021.The study finds that the impact of CSR fulfillment on financial performance presents an inverted U-shaped nonlinear characteristic,with low-cost strategy attenuating the inverted U-shaped relationship between the two,while differentiation strategy strengthens the inverted U-shaped relation-ship between the two;the moderating effect of differentiation strategy is stronger than that of low-cost strategy,and the combined use of the two strategies significantly strengthens the impact of CSR on fi-nancial performance.The findings provide theoretical support and practical reference for promoting the concept of CSR and realizing high quality.

Corporate Social ResponsibilityFinancial PerformanceLow-Cost StrategyDifferentiation Strategy

刘艳莉、孙晓宇

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哈尔滨商业大学商务学院,黑龙江哈尔滨 150028

企业社会责任 财务绩效 低成本战略 差异化战略

2024

科技创业月刊
湖北省科技信息研究院

科技创业月刊

影响因子:0.254
ISSN:1672-2272
年,卷(期):2024.37(9)