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|Title: ||Empirical Study between CSR and Financial Performance of Chinese Listed Companies|
|Authors: ||Yang, Qiu|
|Department: ||Högskolan i Borås/Institutionen Handels- och IT-högskolan (HIT)|
|Issue Date: ||7-Aug-2012|
|Series/Report no.: ||Magisteruppsats|
|Programme: ||Magisterutbildning i företagsekonomi|
|Publisher: ||University of Borås/School of Business and IT|
|Media type: ||text|
Chinese listed companies
|Abstract: ||At present, corporate social responsibility has become an important area of modern corporate
research theory, and the development of CSR activities all over the world is remarkable.
While the relationship between corporate social responsibility and corporate financial
performance is still ambiguous.
This study reviewed the development of corporate social responsibility and literatures which
focused on related researches; used the stakeholder theory as the theoretical basis and content
analysis as the method basis; chose the accounting indicators of 839 Chinese listed companies
in 2010 as samples; then did regression analysis to measure the relationship between Chinese
companies’ social responsibilities and their financial performance.
According to the research results, except implementing the social responsibilities to
shareholders has outstanding positive impact on Chinese listed companies’ financial
performance and implementing social responsibilities to employees has relatively positive
impact; the implementations of social responsibilities to other stakeholders have no signally
impact on Chinese listed companies’ financial performance. These results show that the CSR
situation in China is still not optimistic.|
|Appears in Collections:||Magisteruppsatser (Business Administration)|
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