| 摘要(英) |
Nowadays, if a company wants to operate and develop in a sustainable way, an important element of its values is to "pay attention to corporate social responsibility". Only by attaching importance to corporate responsibility can an enterprise gain social support and public recognition, thereby creating greater profits and furthermore giving back to society, allowing the enterprise to develop deeper and more sustainable operations, and creating win-win opportunities. If a company fails to take CSR seriously, or even violates the moral norms of social ethics, then even if the government′s supervisory authorities do not punish it, the public will be dissatisfied and disapprove of it, thus frustrating the company in the market and affecting its image and profits.
While most of the literature focuses on the impact of corporate social responsibility on financial performance, this study focuses on whether CSR can be compensated when a corporate socially unethical event occurs, or whether the cost of corporate social activities will affect the financial performance of the company. We also analyze the relationship between CSR and business performance through ROA, ROE and profitability rates. The results of the study are used to verify that:
(1) Corporate social responsibility can increase the advantages and goodwill of a company, and this intangible asset can be regarded as a kind of protection, which can reduce the risk brought by negative events.
(2) The cost of expenses derived from increased participation in CSR activities has not yet had a significant impact on the company′s operating performance.
(3) With the emphasis on CSR, it can stabilize investors′ confidence in the company and contribute to the market value. |
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