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近年来,我国经济发生了突飞猛进的变化,与此同时,部分企业在追求财务绩效时却忽略了履行企业社会责任,随之带来了各种各样的社会问题,如环境恶化等。这些问题最终会给社会带来危害,因而逐渐受到社会各界的关注。相关研究指出,企业在生产经营的同时,不仅应关注财务绩效的提高,还应积极履行企业社会责任。本文通过阅读大量的文献,探究如何权衡企业社会责任与财务绩效的关系。一方面,倡导企业积极履行企业社会责任;另一方面,好的企业财务绩效反过来作为履行企业社会责任的基础。
In recent years, the economy of our country has undergone rapid changes. At the same time, some enterprises ignore the fulfillment of corporate social responsibility while pursuing their financial performance. As a result, they have brought about various social problems such as the deterioration of the environment. These problems will eventually bring harm to the society, and thus gradually by all sectors of society’s attention. Relevant research shows that enterprises should not only pay attention to the improvement of financial performance, but also actively fulfill corporate social responsibility while producing and operating. This article explores how to weigh the relationship between corporate social responsibility and financial performance by reading extensive literature. On the one hand, advocating enterprises to actively fulfill their corporate social responsibility; the other hand, good corporate financial performance in turn as the basis for fulfilling corporate social responsibility.