Research on the Relativity Between Chinese Corporate Social Responsibility and the Financial Performance

摘要

Based on stakeholder theory, this paper builds an evaluation system of corporate social responsibility and financial performance, and with this evaluation system this paper does correlation analysis and regression analysis of the relationship between stakeholder's interests and financial performance toward the listed companies in china. The empirical results shows that most of the corporate social responsibility index is positive correlation with financial performance index, but wages and welfare rate, main business cost rate are negative correlation.