首页|航空公司社会责任履行对财务绩效的影响——基于运营绩效的中介效应

航空公司社会责任履行对财务绩效的影响——基于运营绩效的中介效应

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随着全球化和市场竞争的加剧,航空公司不仅要追求经济效益,还需积极履行社会责任,以塑造良好的企业形象和增强市场竞争力.以国内2014-2023年6家上市航空公司为样本,探讨了航空公司社会责任履行对财务绩效的影响,实证分析了运营绩效的中介效应.研究发现,运营绩效在航空公司社会责任履行与财务绩效中起到完全中介的作用.综合来看,航空公司履行企业社会责任(CSR)的前提是企业需要明确CSR战略,将其与整体业务战略相结合,通过加强与利益相关者的沟通和合作促进航空公司的可持续发展.
Impact of Social Responsibility Fulfillment on Financial Performance of Airlines:Mediating Effect Based on Operational Performance
With the intensification of globalization and market competition,airlines should not only pursue economic benefits,but also actively fulfill social responsibilities in order to build a good corporate image and enhance market competitiveness.Taking 6 domestic listed airlines from 2014 to 2023 as samples,the influence of airlines'social responsibility fulfillment on financial performance was discussed,and the mediating effect of operational performance was empirically analyzed.It is found that operational performance plays a completely mediating role between social responsibility fulfillment and financial performance of airlines.To sum up,the premise for an airline to fulfill its corporate social responsibility is to clarify its CSR strategy,combine it with its overall business strategy,and promote its sustainable development by strengthening communication and cooperation with stakeholders.

airlinesCSRfinancial performanceoperational performance

景崇毅、吴珂、郭韩一萌

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中国民用航空飞行学院经济与管理学院,四川广汉 618300

航空公司 CSR 财务绩效 运营绩效

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(24)