Assessing the financial performance impact on fulfilling corporate social responsibility in terms of added value

Stakeholders need an enterprise financial performance indicator. The work here tries to analyze the financial performance to assess the impact on fulfilling corporate social responsibility, and estimate the value added as a very important tool to evaluate corporate financial performance. Taking the Shanghai and Shenzhen A-shares panel data of listed companies from 2006 to 2012 as the research samples, this study puts forward research questions, tests hypotheses and constructs fixed effect panel data model, testing if an enterprise value-added has an impact on fulfilling social responsibility. This study results show that improving the enterprise previous value-added has a positive impact on performance of the current corporate social responsibility. © 2016, UK Simulation Society. All rights reserved.