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近年来,企业社会责任(CSR)在诸多大型事件的推动下成为人们热议的话题,社会各界对社会责任的关注到了前所未有的高度。那什么是企业社会责任?企业社会责任与其财务绩效关系如何呢?本文提出了从社会资本角度作为连结纽带来研究两者关系,得出了企业积极适当地履行社会责任,可以形成社会资本,由于该资本的长期性、难以模仿性,能够成为企业独特的资源和核心竞争力,促进企业财务增长的结论;并在此基础上对企业如何根据自身情况进行社会资本的战略投资提出了建议。
In recent years, corporate social responsibility (CSR) has become a hot topic under the impetus of many large-scale events. The attention of all sectors of society to social responsibility has reached unprecedented heights. So what is the relationship between corporate social responsibility and corporate financial performance? This paper proposes that we should study the relationship between corporate social responsibility and financial performance from the perspective of social capital, and conclude that the corporate social responsibility can be properly and properly fulfilled, and social capital can be formed. The long-term and hard-to-imitate nature of the capital can become the unique resource and core competitiveness of the enterprise and promote the conclusion of the enterprise’s financial growth. On this basis, some suggestions are put forward on how to make strategic investment in social capital according to its own conditions.