企业社会责任和可持续发展绩效管理体系  

Corporate Social Responsibility (CSR) and Sustainable Development Performance Management System

作　　者：谢琨[1,2] 刘思峰[2] 梁凤岗 

机构地区：[1]上海应用技术学院,上海200235 [2]南京航空航天大学,南京210016 [3]上海拜耳技术工程有限公司,上海201507

出　　处：《生态经济》2009年第10期44-47,51,共5页Ecological Economy

基　　金：上海市教委科研创新项目(09YS397)

摘　　要：可持续发展是我国一项战略发展目标。作为经济最基本元素,企业可持续发展问题是整个社会经济可持续发展的基本问题。国内外企业社会责任(CSR)的实践、当代企业社会责任(CSR)诉求的驱动力是可持续发展的需要。根据战略管理思想和方法,从绩效管理和可持续发展视角来看,以可持续平衡计分卡为平台,可持续发展的绩效管理整合框架整合竞争战略管理、可持续管理会计、环境管理会计和报告等现代企业管理方法工具,从而实现企业可持续发展中经济、环境和社会等三方面可持续的绩效集成管理。Sustainable development is our country＇s strategic target. As the basic element of economy, its sustainable development is the basic problem of the whole economy. The paper analyzed the practice of CSR and the driver of contemporary CSR is sustainable development. The paper also provides sustainable development performance management system according to strategic management ideology; it integrated the strategic management, sustainability management accounting, environmental management accounting and reporting in order to accomplish the target of sustainable performance system of economic, environmental and social aspects.

关 键 词：企业社会责任(CSR) 可持续集成管理 可持续平衡计分卡 可持续管理会计 绩效管理 

分 类 号：F321.1[经济管理—产业经济] F270