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Finance 2023
论企业社会责任履行对医药制造业上市公司绩效的影响——基于商业信用融资的中介效应
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Abstract:
以2018~2020年医药制造业上市公司为研究对象,研究企业社会责任、商业信用融资与企业绩效之间的联系,发现医药制造业上市公司社会责任与企业绩效、商业信用融资呈正相关关系:商业信用融资在企业社会责任与企业绩效的关系中起到了部分中介作用,研究结论有利于激励医药制造业上市公司履行企业社会责任,对于促进医药制造业的可持续发展有重要意义。
The thesis takes listed companies in the pharmaceutical manufacturing industry from 2018 to 2020 as the research object and studies the connection between corporate social responsibility, commercial credit financing and corporate performance. The study finds that the social responsibility of listed companies in the pharmaceutical manufacturing industry is positively correlated with corporate performance and commercial credit financing: commercial credit financing plays an intermediary role in the relationship between corporate social responsibility and corporate performance. The research conclusion is conducive to encouraging listed companies in the pharmaceutical manufacturing industry to fulfill corporate social responsibility, and is of great significance to promoting the sustainable development of pharmaceutical manufacturing industry.
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