蒋红芸，景珊珊（2011）[25]选择64家医药制造业的上市公司作为研究样本，回归并分析其2007-2011年间的财务数据，实践表明，企业社会责任对财务绩效的影响上，每个方面是不一样的，有些有助于提高企业绩效，而有些在一定程度上起反作用。孟庆浩（2012）[26]根据社会科学院2009-2011年发布的100强社会责任企业排名的有关数据研究，表明企业对利益相关者承担社会责任会对财务绩效一般都具有良好促进作用，但社会责任的利益相关者为客户或者员工，则会减少企业的绩效。陈薇（2013）[27]从社会资本效益的角度作出假设，企业承担对利益相关者的社会责任，对财务绩效的影响是分散的趋向，不但有积极的影响，而且有负面的影响。
从目前文献总结可以看出，我国学者对企业社会责任和财务绩效的关系研究已经进行了很多年，之前的研究成果多致力于单纯正相关或负相关关系，最近几年的研究成果已经渐渐趋向于不同的利益相关者的结论。参考文献
[1] 金乐琴.企业社会责任与可持续发展：理论及对策[J].绿色中国，2004，（2）：50-52.
[2] Carroll A.B.. Corporate Social Responsibility: Evolution of a Definitional Construct [J]. Business Society,1999,(38): 268-295.
[3] Moskowitz, M.. Choosing Socially Responsible Stocks [J]. Business and Society Review, 1975,(1):71-75.
[4] Vance, S.C.. Are Socially Responsible Corporations Good Investment Risks? [J]. Academy of Management Review, 1975,64(8):18-24.
[5] Moskowitz, Milton. Choosing socially responsbile stocks.Business and Society Review,1972 ,(1):71-75.
[6] Vance, Stanley C.. Are socially responsible corporations good investment risks.Management Review, 1975,64(8):19-24.
[7] Ruf, Bernadette M., Muralidhar, K., Brown, R.B, et al. An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics, 2001,32(2):143-156.
[8] Verschoor, C.C., Murphy, E.. The Financial Performance of Large U.S Firms and Those with Global Prominence: How Do the Best Corporate Citizens Rate? Business and Society,2012,107:371-380.
[9] Margolis, J.D., Walsh, J.P.. Rethinking Social Initiatives by Business.Administrative Science Quarter, 2013,48(2):268-305.
[10] Scholtens, B.. A Note On The Interaction Between Corporate Social Responsibility and Financial Performance. Ecological Economics, 2014,68:46-55.
[11] McWilliams, A., Siegel, D.. Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, 2012. 21(5):603-609.
[12] Moore, G.. Corporate Social and Financial Performance: An Investigation in the U.K. Supermarket Industry. Journal of Business Ethics, 2011,34(3):299-315.
[13] Hillman, A.J., Keim, G.D.. Shareholder Value, Stakeholder Management, And Social Issues: What's The Bottom Line?.Strategic Management Journal, 2011.,22 (2):125-139.
[14] Carroll A.B. Three Dimensional Conceptual Model of Corporate Social Performance.Academy of Management Review, 1979.4(4):497-505.
[15] Freeman R.E.. Strategic Management: A Stakeholder Approach. Pitman Publishing Inc,1984,46.
[16] Subroto, Hadi, P.. Correlation Study of Corporate Social Responsibility and Financial Performance: An Empirical Survey Toward Ethical Business Practices In Indonesia Capella: Capella University, 2013,147.
[17] 杨熠，沈洪涛.我国公司社会责任与财务业绩关系的实证研究[J]. 暨南学报（哲学社会科学版）,2008(6).
[18] 钱瑜.企业社会责任和企业绩效的典型相关性分析——基于利益相关者视角[J]. 企业经济，2013(3).
[19] 黎友焕.企业社会责任研究[J]. 西北大学博士学位论文，2007
[20] 田虹.企业社会责任与企业绩效的相关性——基于中国通信行业的经验数据[J]. 经济管理，2012(1). 企业社会责任文献综述及参考文献(3):http://www.751com.cn/wenxian/lunwen_21355.html