Abstract

This paper uses the data of Chinese listed companies from 2014 to 2016 as a sample to discuss the relationship between corporate social responsibility and financial performance. At the same time, it analyzes the regulatory role of corporate scale and growth opportunities in the impact of social responsibility on economic performance. The study finds that there is a significant positive correlation between social responsibility and financial performance. The scale of the enterprise reverses the impact of social responsibility on financial performance, and growth opportunities do not regulate the impact of social responsibility on financial performance.

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