留学生Rsearch Proposal代写参考-企业社会责任对财务绩效的影响。本文是一篇留学生Business Rsearch Proposal写作范文，主要内容是讲述《企业社会责任年报》中的企业社会责任披露问题一直争论不休。毕马威会计师事务所2013年进行的调查显示，4100家公司中，71%在商业实践中承担企业社会责任报告。此外，在全球最大的250家公司中，企业社会责任报告率基本稳定在93%。企业社会责任报告的问题是不可否认的，但现在的问题是报告本身的质量，以及如何将信息诚实地传达给利益相关者。下面就一起来看一下这篇留学生Rsearch Proposal代写范例。
Effect of Corporate Social Responsibility on Financial Performance of Financial Institution in Malaysia 企业社会责任对马来西亚金融机构财务绩效的影响
Background of the study 研究背景
Corporate Social Responsibility (CSR) disclosure in Annual Report has been debated for a long time. Survey done by KPMG in 2013 show that 71 per cent of the 4100 companies undertake CSR reporting in the business practice. Furthermore, among the world’s largest 250 companies, the CSR reporting rate is more or less stable at 93 per cent. The issue on CSR reporting is undeniable, however the question now is on the quality of the report itself and how the information be honestly communicated to stakeholders (M.-W. Wu, C.-H. Shen, 2013).
Financial institution especially banks play an important role in economic development because its safety and soundness create several external benefits to society. By using substantial resources from society, banks are required to provide feedback to the community more often that other industries. For example, bank assets may mainly come from depositors. Therefore, as bank employ public resources paid for by society, they are highly scrutinize by the media, government and academician regarding their CSR activities.
金融机构尤其是银行在经济发展中发挥着重要作用，因为其安全性和稳健性为社会带来了多种外部利益。通过利用社会的大量资源，银行被要求比其他行业更经常地向社区提供反馈。例如，银行资产可能主要来自储户。因此，银行利用社会支付的公共资源，其企业社会责任活动受到媒体、政府和学术界的高度关注。
Prior study proved that CSR practices can be considered as effort to enhance the ï¬nancial performance (FP) of PLCs in Malaysia (Mustaruddin, Norhayah and Rusnah, 2011).
先前的研究证明，企业社会责任实践可以被视为提高马来西亚PLC财务绩效的努力。
Keywords: Corporate social responsibility CSR), Financial Performance (FP), Financial Institution (FI) 关键词：企业社会责任、财务绩效、金融机构
Problem statement 问题陈述
Purpose: The current study purpose is to examine the CSR disclosure in Annual Report of the Financial Institution (FI) and to study the relationship between CSR with financial performance (FP) of the FI.
目的：本研究旨在检验金融机构年度报告中的企业社会责任披露情况，并研究企业社会责任与金融机构财务绩效之间的关系。
Research questions:研究问题
To what extend the CSR disclosure of FI? FI的企业社会责任披露在多大程度上？
What is the relationship of CSR to FP of FI? 企业社会责任与金融机构财务计划的关系是什么？
Literature review 文献综述
Corporate responsibility is replacing corporate social responsibility as an increasingly important factor in how people regard the corporate reputation of organisations (Worcester, 2009).
企业责任正在取代企业社会责任，成为人们如何看待组织的企业声誉的一个越来越重要的因素。
One way to incorporate CSR with modern banking theories is to relate it to the role of bank reputation. Thus companies use CSR to increase customer loyalty and build reputation. Accordingly, banks conducting CSR can attract more loans and deposits than non-CSR banks because CSR creates a brand name and a sense of identity among the customers (M.-W. Wu, C.-H. Shen, 2013). CSR must be appreciated as a set of actions that companies manage with harmony, when stakeholders have good responses to their CSR practices. The positive relation of CSR information towards CFP indicates that companies could increase their external reputation (Mustaruddin et al. (2011). Furthermore, CSR also been viewed as the continuing commitment by business to behave ethically and to contribute to economic development while improving the quality of life of the workforce and their families (Md Zabid Abdul and Saadiatul Ibrahim, 2002).
将企业社会责任与现代银行理论相结合的一种方法是将其与银行声誉的作用联系起来。因此，公司利用企业社会责任来提高客户忠诚度和建立声誉。因此，与非企业社会责任银行相比，开展企业社会责任的银行可以吸引更多的贷款和存款，因为企业社会责任在客户中创造了品牌名称和身份感。当利益相关者对其企业社会责任实践有良好的反应时，企业社会责任必须被视为企业和谐管理的一系列行动。企业社会责任信息与CFP的正相关关系表明，企业可以提高其外部声誉。此外，企业社会责任也被视为企业在提高劳动力及其家庭生活质量的同时，继续致力于道德行为和促进经济发展。
Research Design 研究设计
CSR Measurement CSR测量
CSR will be the independent variable in the current study. A disclosure-scoring methodology will be adapted in this Proposal.It will be based on the content analysis. The content in CSR disclosure will be scored and the items selected will be categorised into four indicators which are employee relations, community involvement, product dimension, and environmental dimension. There will be sub-item in each category and it will be scored accordingly.
企业社会责任将是当前研究中的自变量。本研究将采用披露评分方法。它将以内容分析为基础。将对企业社会责任披露的内容进行评分，并将所选项目分为四个指标，即员工关系、社区参与、产品维度和环境维度。每个类别中都会有一个子项目，并对其进行相应的评分。
List of CSR items:CSR项目列表
Employee relation:员工关系
Employee health and safety.员工健康和安全
Training and education.培训和教育
Employees’ bene.员工福利
Employees’ pro.员工权益
Share option for employees.员工的股票期权
Health and safety award.健康与安全奖
Community involvement:社区参与
Cash donation program.现金捐赠计划
Charity program.慈善计划
Scholarship program.奖学金项目
Sponsor for sport activities.体育活动的赞助商
Supporting national pride.支持民族自豪感
Public project.公共项目
Product:产品
Product development.产品开发
Product safety.产品安全
Product quality.产品质量
Customer services.客户服务
Environment:环境
Pollution control.污染控制
Prevention or reparation program.预防或修复计划
Conservation and recycled materials.保护和再生材料
Award in environment program.环境项目奖
There will be three quality of classification for disclosing value for each item. Each item disclosed will be assign accordingly.
每个项目的价值披露将有三种质量分类。披露的每个项目都将进行相应的分配。
(1) Quantitative disclosure classiï¬cation. This classiï¬cation refers to the greatest weight which has an assigned value of 3. It classifies as the ï¬nancial disclosures. For instance, the CSR practices disclosed in the company’s annual report are as follows:
定量披露分类。该类指的是赋值为3的最大权重。它被归类为原始财务披露。例如，公司年度报告中披露的企业社会责任实践如下：
To promote access to healthcare, Maybank Islamic has made a five-year commitment via the Maybank Foundation to contribute RM1.7 million to Institut Jantung Negara’s new Regional Paediatric Heart centre. This contribution not only provides support in terms of much-needed medical equipment but also assists in subsidising medical expenses for patients from low-income backgrounds. Since 2012, this collaboration has helped 30 children from around the region (Maybank Annual Report, 2013 pg 125).
为了促进获得医疗保健，Maybank Islamic通过Maybank基金会做出了五年承诺，向Jantung Negara研究所新的地区儿科心脏中心捐款170万令吉。这笔捐款不仅在急需的医疗设备方面提供支持，而且有助于补贴低收入背景患者的医疗费用。自2012年以来，这项合作已经帮助了来自该地区的30名儿童。
(2) Qualitative speciï¬c disclosure classiï¬cation. This classiï¬cation refers to the next highest weight which is the non-quantitative disclosing but with particular information and it has an assigned value of 2. It classify as the non-ï¬nancial disclosures. For instance, the CSR practices which are disclosed in the company’s annual report are as follows:
定性规范披露分类。该分类指的是次高权重，即非定量披露但具有特定信息的权重，其赋值为2。它被归类为非财务披露。例如，公司年度报告中披露的企业社会责任实践如下：
The Group places strong emphasis on child safety and we uphold this diligently through our Missing Children – Reuniting Families initiative which aims to ensure missing children are reunited with their families. The programme was launched in 2007 in partnership with Polis DiRaja Malaysia (“PDRM”) and offers an alternative channel of communication for members of the public to help locate missing children (RHB Banking Group Corporate Responsibility Report 2013 pg 11).
该集团非常重视儿童安全，我们通过失踪儿童-家庭团聚倡议努力维护这一点，该倡议旨在确保失踪儿童与家人团聚。该计划于2007年与Polis DiRaja Malaysia合作启动，为公众提供了一个替代沟通渠道，以帮助寻找失踪儿童。
(3) Qualitative non-speciï¬c disclosure classiï¬cation. This classiï¬cation refers to the lowest weighted value due to its qualitative disclosing in which the description is in general, thus it is assigned as the quantitative value of 1. It classify as non-ï¬nancial disclosures. For example, the CSR practices which are disclosed in the company’s annual report are as follows:
定性非特定披露分类。该分类是指最低的加权值，因为其定性披露是一般性的，因此它被指定为1的定量值。它被归类为非财务披露。例如，公司年度报告中披露的企业社会责任实践如下：
Public Bank Group has always displayed a readiness to invest in its staff right from the onset of their career with the Group, equipping them with knowledge, skills, and attitudes that will enable them to make their mark in the organization. Strong induction and orientation programmes are among the training lined up for staff from day one to inculcate the right corporate values and a sense of belonging (Public Bank Berhad, 2005, p. 171).
公共银行集团从员工在集团的职业生涯一开始就表现出对员工进行投资的意愿，为他们提供知识、技能和态度，使他们能够在组织中留下自己的印记。从第一天起，就为员工安排了强有力的入职培训和定向课程，以灌输正确的企业价值观和归属感。
Companies that do not disclose any kind of information for the given categorises obtain a score of 0.
对于给定类别，未披露任何类型信息的公司获得0分。
Financial performance Measurement 财务业绩计量
Accounting variables use in this Proposal to assess the financial performance(FP) will be return on assets (ROA), return on equity (ROE) and return on sales .These are the dependent variables in the current study.
本研究中用于评估财务业绩的会计变量将是资产回报率、股本回报率和销售回报率。这些是本研究中的因变量。
Hypothesis development 假设发展
The first objective of the proposal is to examine CSR disclosure in Annual Report of the Financial Institution (FI)
本研究的第一个目标是研究金融机构年度报告中的企业社会责任披露
H1. CSR will be positive, signicantly related to FP 企业社会责任将是积极的，与FP显著相关
The second objective is to study the relationship between CSR with financial performance of the FI. Based on the CSR items therefore create the four hypotheses below:
第二个目标是研究企业社会责任与金融机构财务业绩之间的关系。因此，基于企业社会责任项目，提出以下四个假设：
H2. There is a positive relationship between employee relations dimension and FP.员工关系维度与FP之间存在正相关关系。
H3. There is a positive relationship between community involvement dimension and FP.社区参与维度与FP呈正相关。
H4. There is a positive relationship between product dimension and FP.社区参与维度与FP呈正相关。
H5. There is a positive relationship between environment dimension and FP.环境维度与FP之间存在正相关关系。
Data Sources 数据源
This proposal will examine financial institution listed on main market of Bursa Malaysia and licensed with Bank Negara Malaysia (BNM). The research period is 5 years which covered from 2010 to 2014. The data will be collected from annual report of each company which will be downloaded from the Bursa Malaysia website. Companies’ annual reports constitute the main data for the current study and were chosen because the annual report is the primary source of CSR disclosure, and, in Malaysia, annual reports of listed companies are the most accessible source of information, either in hard copies or electronic formats.
本研究将考察在马来西亚证券交易所主要市场上市并获得马来西亚国家银行许可的金融机构。研究周期为5年，从2010年到2014年。数据将从每家公司的年度报告中收集，该报告将从马来西亚财务局网站下载。公司年报是本研究的主要数据，之所以选择年报，是因为年报是企业社会责任披露的主要来源，而在马来西亚，上市公司的年报是最容易获得的信息来源，无论是硬拷贝还是电子格式。
Conclusions 结论
Although the issue on CSR has been debated for a long time and be studied by many academicians and researchers, the current study aims to look on the quality of the CSR disclosure. It is because the question on whether to disclose or not is not a matter anymore. Last but not least, the relationship between CSR and FP of financial institution need to be closely study. The extent of the study could be the motives behind the CSR activities.
References 参考文献
The KPMG Survey of Corporate Responsibility Reporting (2013), KPMG InternatIonal
Md Zabid AbdulSaadiatul Ibrahim, (2002),”Executive and management attitudes towards corporate social responsibility in Malaysia”, Corporate Governance: The international journal of business in society, Vol. 2 Iss 4 pp. 10 – 16
M.-W. Wu, C.-H. Shen, (2013) “Corporate social responsibility in the banking industry: Motives and financial performance”, Journal of Banking & Finance, 37 3529–3547
Mustaruddin Saleh Norhayah Zulkifli Rusnah Muhamad, (2011),”Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market”, Asia- Pacific Journal of Business Administration, Vol. 3 Iss 2 pp. 165 – 190
Sir Robert Worcester, (2009),”Reflections on corporate reputations”, Management Decision, Vol. 47 Iss 4 pp. 573 – 589
Proposal提出结论：尽管企业社会责任问题已经争论了很长时间，许多学者和研究人员也对其进行了研究，但目前的研究旨在关注企业社会责任披露的质量。这是因为是否披露的问题已经不是一个问题了。最后但同样重要的是，金融机构的企业社会责任与FP之间的关系需要密切研究。研究的范围可能是企业社会责任活动背后的动机。本站提供各国各专业留学生Rsearch Proposal代写或写作指导服务，如有需要可咨询本平台。