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通过梳理国内外2010-2016年间关于企业社会责任对企业价值的影响相关文献,发现企业社会责任对企业价值的影响结果仍不尽一致,但正向影响占据主流地位。同时还发现学者们大都停留于微观层面上进行研究,而忽视了宏观层面上的作用。结论为进一步研究企业社会责任与企业价值的关系奠定了基础,为企业更好地履行社会责任提供了理论支撑。
By reviewing the domestic and international literature on the impact of corporate social responsibility on corporate value at home and abroad during 2010-2016, we find that the impact of corporate social responsibility on corporate value is still not consistent, but the positive influence prevails. At the same time, it is also found that scholars mostly stay on the micro level and ignore the macro level. The conclusion lays the foundation for further studying the relationship between corporate social responsibility and enterprise value and provides theoretical support for enterprises to better fulfill their social responsibilities.