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文章基于利益相关者的角度研究上市公司社会责任与财务绩效之间的关系,利用相关性分析与多元回归分析的分析方法实证分析上市公司社会责任的履行情况对其财务绩效的影响,研究结果表明上市公司履行社会责任对其财务绩效有积极的影响作用,但不同维度的社会责任对财务绩效的影响程度不同。这一分析结果可以促进上市公司积极履行社会责任。
The article studies the relationship between social responsibility and financial performance of listed companies from the perspective of stakeholders, and uses the analysis of correlation and multiple regression analysis to empirically analyze the impact of the fulfillment of social responsibility of listed companies on its financial performance. The results show that The fulfillment of social responsibility of listed companies has a positive effect on their financial performance, but the impact of social responsibility in different dimensions on financial performance is different. The results of this analysis can promote the listed companies to actively fulfill their social responsibilities.