ABSTRACT
The relevance between the corporate social responsibility and economic performance has been a hot issue in foreign research field of enterprises management for 20 years. Although most of the study show that they are positively correlated, the empirical study conclusion is still disputed. Clarifying their relationship is great meaningful for enterprise managers, shareholders, or for directly indirectly other stakeholders.
This paper introduces the theory of corporate social responsibility, the research of the relationship between economic performance and corporate social responsibility, the present situation and the development of corporate social responsibility report disclosure in our country. After analyzing their relationship through the perspective stakeholders point, this paper uses the case study to compare the economic performance of the companies with CSR disclosure and the companies without CSR disclosure in 2006 and 2007, concluding that the better of economic performance, the more willing to disclose the corporate social responsibility report.
KEYWORDS: economic performance, corporate social responsibility report, relevance
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