Interaction Relationship Between Corporate Social Responsibility and Corporate Performance:Evidence from 201 Chinese Listed Companies and Preliminary Study of Its Underlying Mechanism

• 作者: ZHANG Sirui
• 来源期刊: 国际英语教育研究:英文版
• 学科: 社会科学
• 关键词: CORPORATE social responsibility CORPORATE performance INTERACTION RELATIONSHIP MECHANISM Eamings per share
• 年，卷（期）: gjyyjyyjywb,（2）
• 页码范围: 90-93
• 页数: 4页
• 分类号: G

摘要

Corporations actively fulfilling corporate social responsibility(CSR)is of more significance to society's sustainable development nowadays.This research discusses the interaction between CSR and corporate performance and then adopts other mediation variables to explain the underlying mechanism.The empirical analyses are performed on a sample of 201 listed Chinese firms.The result shows that CSR has a weak negative impact on corporate perfbnnance while being positively influenced by corporate performance significantly.Further study finds the reason may be CSR requires financial support,but has little to do with increasing shareholder wealth.