Corporate Social Responsibility And Corporate Performance Research

For a long time, researchers have conducted lots of experiments on whether enterprises should fulfill the social accountability and reached different conclusions through the empirical studies on the relationship between enterprise social accountability and enterprise performance. Whether SA8000, as the enterprise-to-staff standard, should be applied in Chinese enterprises mainly depends on the relationship between the application of SA8000 in the enterprises and their performance.The attention of the paper is mainly paid to the labor-intensive export enterprises in China, and on the basis of the analysis of the trend to fully implement SA8000, the relationship between enterprise social accountability and enterprise performance is empirically studied, the basic counter-measures and long-term strategies are put forward. The paper first discusses the origin and the significance of its subject, and the main content and points in the study on SA8000 of researchers both at home and abroad. Then the paper analyses, on the basis of the study on the origin, development and trend of SA8000, the necessity for Chinese enterprises to implement SA8000 at the aspect of interest balance and sustainable development. Next the paper establishes, on the basis of the researches both at home and abroad and certain assumptions, the theoretical model and index system to empirically study the relationship between enterprise social accountability and enterprise performance. Through actual investigations, by using the factor analysis, variance analysis and relevance analysis methods, the paper reaches the conclusion that there are highly positive correlations between the export enterprises' fulfillment of SA8000 and their performance. In the end, from the fact that the implementation of SA8000 in China is still in its initial stage, the paper puts forward counter-measures and long-term strategies on Chinese enterprises management and their adaptation to the environment outside. The author's future research direction and main research content are also summarized in the paper.