企业社会责任、企业声誉与企业可持续发展能力研究  

Research on Corporate Social Responsibility, Corporate Reputation and Corporate Sustainable Development Capability

作　　者：庞凯童 钱慧敏[1] 申林瑛 

机构地区：[1]上海工程技术大学管理学院,上海 [2]浙江师范大学经济与管理学院,浙江 金华

出　　处：《应用数学进展》2022年第10期7086-7096,共11页Advances in Applied Mathematics

摘　　要：以2015~2020年沪深两市A股上市公司数据为研究样本,基于利益相关者理论和资源基础理论,实证研究企业社会责任与企业可持续发展能力之间的关系,并验证企业声誉的中介作用。研究结果表明,企业社会责任显著促进企业可持续发展能力的提升;企业声誉在企业社会责任与可持续发展能力之间存在中介效应。旨在提高企业积极承担社会责任的意识,通过社会责任的履行获取更多的异质性资源,进而提高企业可持续发展能力,促进企业经济高质量发展。Based on the data of A-share listed companies in Shanghai and Shenzhen from 2015 to 2020, this paper empirically studies the relationship between corporate social responsibility and corporate sustainable development ability based on stakeholder theory and resource-based theory, and veri-fies the mediating role of corporate reputation. The results show that corporate social responsibility significantly promotes the improvement of corporate sustainable development ability;corporate reputation has a mediating effect between corporate social responsibility and sustainable devel-opment ability. It aims to improve the awareness of enterprises to actively undertake social re-sponsibility, obtain more heterogeneous resources through the implementation of social responsi-bility, and then improve the sustainable development ability of enterprises and promote the high-quality development of enterprise economy.

关 键 词：企业社会责任 可持续发展能力 企业声誉 

分 类 号：F270[经济管理—企业管理]