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1、AbstractRESEARCHONTHEINFLUENCEONTHEENTERPRISEVALUEOFCORPORATESOCIALRESPONSIBILITYABSTRACTUnderthebackgroundofeconomicglobalization,thetransformationofenterprisesgraduallytotheinternationalmodeofoperation,socialresponsibilityhasthereforebecomeanimportantpartoftheenterprisedevelopmentcannotb
2、eignoredinthelink,andevenevolveintothelong-termdevelopmentofenterprisesandeffectivelyprotectthebasisforvaluecreation.Studyonthecorrelationbetweencorporatesocialresponsibilityandcorporatevalue,inthecurrent20years,alwaysattractsomebody'sattentionofinternationalsocietyisoneoftheproblem,aneffe
3、ctivemanagementdisciplinestudyisalsoalargenumberofenterpriseshasbeendiscussed.Butforanyenterprise,itssocialresponsibilitywillbeaperplexingrelationshipexistsbetweenitsownvalue,tostudytheinfluenceontherelationshipbetweenthetwo,theconnotation,weshouldnotonlydeeplythemeaningofcorporatesocialre
4、sponsibility,morewantwithathoroughunderstandingofcorporatesocialresponsibilityinfluenceontheenterprisevalueincreaseanddecrease,ifcanfullygrasptheinteractionconditionsbetweenthetwo,notonlyconducivetoimprovingthesocialresponsibilitymechanisminsideenterprises,moreconducivetoenhancetheenterpri
5、setheabilitytobearmoresocialresponsibility,more.Thispaperanalysisframeworkfromtheperspectiveofstakeholderandsocialcontracttheorybuiltonenterprisefinancialperformance,anduseitsvalueincreaseandearningspershare(EPS)implementationofthismethodtoevaluatetheeffectofcorporateresponsibilityfortheen
6、terprisevalue.Previousresearchindicatesthat,iftheenterpriseswanttohavehighervalue,musthavetheabilitytomorerisktoexplainthestrongmarket,andforthiskindofcapabilityrequirements,willbemuchhigherthantherequirementsforprofitandmarketreturnindexofthesameenterprise.So,fortheenterprisesocietyrespon
7、sibilitytoenterprisevalueinfluencerelationshipwillbecomepracticalandurgent.Thepurposeofthispaperistodefinetheconcept,comparativeanalysisprovidescorporatesocialresponsibilityreports,casestudiesandothermeasures,basedontheGlobalReportingInitiative:Basedontheenvir