企业社会绩效与财务绩效的关系

The Corporate Social-Financial Performance Relationship

BUSINESS & SOCIETY · 1997
被引 1450 · 同刊同年前 8%
人大 A-ABS 3

中文导读

分析了1982-1992年间67家美国大企业的社会与财务绩效关系,发现两者无显著负相关,且存在强正相关。

Abstract

This research note analyzes the relationship between indicators of corporate social and financial performance within a comprehensive theoretical framework. The results, based on data for 67 large U.S. corporations for 1982-1992, reveal no significant negative social-financial performance relationships and strong positive correlations in both contemporaneous and lead-lag formulations.

企业社会责任财务绩效公司治理会计