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企业社会责任与财务绩效

企业社会责任是目前最受关注的话题。在日常生活中，人们经常听到这个词。久而久之，人们越来越关注企业社会责任。在理解企业社会责任的重要性之前，应该了解企业的真正含义。

长期企业被梅尔文·阿隆艾·森伯格用时尚用语定义为“商业公司是一种工具，它通过重新组装资本的活动，生产和销售的商品和服务，并进行投资。商业公司应该有其相应的目标活动，这样的活动以提高公司的利润和公司的所有者的影响力，即股东。”（Monks & Minow，2008年，第8页）

企业社会责任包括三个不同的词语：“企业”、“社会”和“责任”。所有的这些术语都有其自我释义。因此，企业社会责任包括责任公司（或者其他任何盈利组织）它们对企业的经营都将走向社会（引导企业履行社会责任，ND，2页）。
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CSR and Firms Financial Performance

Corporate Social Responsibility (CSR) is the most talked about topic in the present scenario. In day to day life one often comes across this term. As time passes by people are getting more concerned about CSR. Before understanding the importance of CSR, one should know the true meaning of corporate.

The term corporate was well defined by Melvin Aron Eisenberg in the following fashion 'the business corporation is an instrument through which capital is assembled for the activities of producing and distributing goods and services and making investment. The business corporation should have as its objective the conduct of such activities with a view to enhancing the corporations profit and the gain of the corporation's owners, that is, the shareholders. ' (Monks & Minow, 2008, p. 8).

The term CSR comprises of three distinct words 'corporate', 'social' and 'responsibility'. All these terms are self explanatory. Thus, CSR covers the responsibility which a corporation (or any other profit making organisation) has towards society within which they operate (A Guide to corporate social responsibility, n.d., p. 2).

The management literature has defined social responsibility as an important duty of the corporation for its society (Quinn, Mintzberg, & James, 1987). This society comprises of the stakeholders towards whom the organisation has responsibility. For an organisation the dimension of the society in which it is operating differs from industry to industry.

Different researchers have proposed different definition for CSR; few of them are given below:

Archie B. Carroll, (1979) suggested that 'social responsibility of a business comprises of economic, legal, ethical, and discretionary expectations which society has from the organisation at given pint of time.' (Carroll, 1979, p. 500).

The Institute of Directors, UK (2002) argued that 'real essence of CSR for any business or other profit making organisation refers to going beyond legal obligation. This is done to manage the impact which they have on society and on environment. CSR includes that how they interact with their employees, suppliers, customers and the whole community in which they exist and operate.' (Lea, 2002, p. 10).

Over past 15 to 20 years many researchers are working on Corporate Responsibility which is also known as Corporate Social Responsibility, Corporate Sustainability or even Sustainable Business. It has been noticed that as the time passes by, more and more companies are reporting their corporate responsibility performance in their annual reporting statement or on their web site. The main aim of introducing non-financial information in the annual report is to communicate the company's non-financial performance to the society and to the stakeholders including institutional investor and shareholder groups. Different theorists have put forward different arguments regarding CSR (A本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。