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中文摘要：
探讨企业社会绩效与经济绩效之间互为因果的互动关系。一方面好的企业社会绩效通过提高企业的潜在收益、降低企业隐性成本来提高经济绩效；另一方面经济绩效使得企业拥有闲散资源来投入于社会绩效的领域，从而提高企业社会绩效。另外，企业高管在企业社会绩效与经济绩效的互动关系中扮演了重要的“触发器”和“转换器”作用。
英文摘要：
This paper explores the cause and effect relationship between corporate social performance and economic performance. On one hand, the higher corporate social performance will improve economic performance through increasing finns＂ potential benefits and decreasing their implicit cost. On the other hand, firms with higher economic performance have more slack resources to invest in the social fields as to improve corporate social performance. In addition, corporate top managers play the important roles of ＂trigger＂ and ＂transformer＂ in the dynamic relationship between corporate social performance and economic performance.
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