Abstract: This paper uses the data of 121 Chinese listed companies from the electrical machinery and equipment manufacturing industry in 2012, applies content analysis and hierarchical regression analysis to test the moderating effect of business model on the relationship between corporate social responsibility (CSR) and firm performance. The results show that business model has a moderating effect on the relationship between CSR and firm performance, fulfillment of CSR will improve firm performance among the companies with shared business model, but CSR is contradictory with firm performance for the companies with non-shared business model. Meanwhile, the findings indicate that the shared-oriented design of business model positively moderates the relationship between CSR and firm performance. This study also finds that, generally, there is a positive correlation between CSR and firm performance, but it mainly results from the influence of shared business model.

摘要： 以2012年电器机械及器材制造业的深沪上市公司为样本，运用内容分析法及层次回归分析法，检验商务模式对企业社会责任与企业绩效关系的调节作用。研究表明，商务模式在二者关系中起到调节作用，对采取共享型商务模式的企业而言，履行社会责任能够提升企业绩效，而采取非共享型商务模式的企业，履行社会责任与提升企业绩效则会相冲突；商务模式的共享性正向调节企业社会责任与企业绩效关系；总体上，企业社会责任与企业绩效呈正相关性，但其正相关性主要是共享型商务模式企业在其中主导作用的结果。