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近年来企业社会责任的履行问题已经受到了越来越多的关注。部分企业愿意披露社会责任信息,因为这些企业有实力履行社会责任;而另一部分企业不愿意披露社会责任信息,因为这些企业认为履行社会责任会让企业承担更多的成本,影响企业绩效。文章从企业生命周期的角度出发,探讨了企业社会责任信息披露与企业财务绩效的关系。
In recent years, the fulfillment of corporate social responsibility has received more and more attention. Some companies are willing to disclose social responsibility information because these enterprises have the strength to fulfill their social responsibilities; while others are not willing to disclose social responsibility information, because these enterprises think that fulfilling their social responsibilities will make the enterprises bear more costs and affect enterprise performance. From the perspective of enterprise life cycle, the article explores the relationship between corporate social responsibility information disclosure and corporate financial performance.