At present, corporate social responsibility has become an important area of modern corporateresearch theory, and the development of CSR activities all over the world is remarkable.While the relationship between corporate social responsibility and corporate financialperformance is still ambiguous.This study reviewed the development of corporate social responsibility and literatures whichfocused on related researches; used the stakeholder theory as the theoretical basis and contentanalysis as the method basis; chose the accounting indicators of 839 Chinese listed companiesin 2010 as samples; then did regression analysis to measure the relationship between Chinesecompanies’ social responsibilities and their financial performance.According to the research results, except implementing the social responsibilities toshareholders has outstanding positive impact on Chinese listed companies’ financialperformance and implementing social responsibilities to employees has relatively positiveimpact; the implementations of social responsibilities to other stakeholders have no signallyimpact on Chinese listed companies’ financial performance. These results show that the CSRsituation in China is still not optimistic. / Program: Magisterutbildning i företagsekonomi
Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hb-16708 |
Date | January 2012 |
Creators | Yang, Qiu |
Publisher | Högskolan i Borås, Institutionen Handels- och IT-högskolan, University of Borås/School of Business and IT |
Source Sets | DiVA Archive at Upsalla University |
Language | English |
Detected Language | English |
Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
Format | application/pdf |
Rights | info:eu-repo/semantics/openAccess |
Relation | Magisteruppsats, ; 2012MF06 |
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