企业社会责任实践维度界定及测量——基于社会企业家视角 <br />-西安建筑科技大学学报（社会科学版）

文章信息/Info

Title:: The Definition and Evaluation of CSR Practice Dimensions——From the perspective of social entrepreneurs

Author(s):: CHEN Han-hui; ?( AnHui University of Finance and Economics, AnHui Pengfu 233030,China)

Keywords:: Corporate Social Responsibility Practices; Social Entrepreneur; Relational Practices

摘要:: ?当今社会背景下,企业直面的不是社会责任承担与否的问题,而应是如何承担社会责任的问题。利益相关者理论的引入,为企业承担社会责任明确了义务对象和责任范围,增强了企业社会责任实践操作能力。结合社会企业家理论中社会价值创造的观点,本文对企业社会责任实践的内涵与维度进行界定,并通过来自全国多地企业的358份有效样本数据进行实证检验,结论表明企业社会责任实践可以划分为两个维度:其一为企业法律、伦理与慈善实践维度;其二为关系实践维度,为现实企业社会责任承担提供了方向指导。最后,本文从构建企业社会责任管理体系;积极吸纳就业并提高员工薪酬待遇;提升产品与服务质量,重视对消费者的社会责任;积极推动环境保护和节能减排等四个方面提出具体政策建议,以促进企业更好地承担社会责任。

Abstract:: ?Under the background of today’s society, what enterprises are facing up to are not the problem of whether undertaking social responsibility or not, but how to undertake social responsibility. The introducing of stakeholder theory clarified the obligation objectives and the category of responsibilities for enterprises, and also enhanced their abilities to undertake social responsibility. Combining the viewpoint of social value creation in the social entrepreneur theory, this paper defined the connotation and dimensions of corporate social responsibility practices, and empirical tested theses theoretical hypotheses through 358 effective samples from many districts of the whole country, the results showed that CSRP could be classified into two dimensions: (1) corporate legal, ethical and discretionary responsibility practices; (2) relational practices, and so providing the direction guides for enterprises to fulfill social responsibilities. Lastly, this paper put forward the following four specific policy recommendations: (1) constructing corporate social responsibility management system; (2) actively absorbing employment and improving staff remuneration; (3) improving the quality of products and services, emphasizing on the responsibility to consumers; (4) actively promoting environmental protection and energy saving and emission reduction, in order to promote enterprises to undertake more social responsibility.