利益相关者对上市公司战略性企业履行社会责任之驱动作用  

The Actuation Function of the Benefit Counterparts Fulfilling the Community Responsibility to Listed Strategic Enterprise

作　　者：李惠璠[1] 李季[2] 

机构地区：[1]南开大学泰达学院,天津300457 [2]南开大学商学院,天津300071

出　　处：《现代财经（天津财经大学学报）》2009年第12期71-76,共6页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金资助项目(70702014);天津市"十一五"哲学社会科学规划项目(TJGL06-006)的阶段性成果

摘　　要：对于中国上市公司而言,必须履行战略性企业社会责任,才能同时实现社会目标与经济目标,满足各种利益相关者的需要。本文在文献回顾的基础上,构建了一个上市公司基于利益相关者需要履行战略性企业社会责任的框架,剖析了员工、消费者、投资者、社区、供应商以及环境等主要利益相关者与SCSR的关系、调节因素以及SCSR与企业绩效的关系。上市公司在管理SCSR时应当遵循均衡性、透明性、稳定性及反应性原则。China＇s public held companies have to practise strategic corporate social responsibility. In so doing, societal values and economic values would be converged. Based on the literature review, this paper builds a concep- tual framework of public held companies＇ SCSR. This framework describes effects of employees, consumers, investors, community, suppliers, and environment on SCSR,moderating effects of company characteristics and product or service characteristics on the above relationships, and relationship between SCSR and financial performance. Public held companies＇ SCSR should follow four principles, which are balance, transparency, stability, and responsive ness.

关 键 词：上市公司 战略性企业社会责任 利益相关者 财务绩效 

分 类 号：F830.91[经济管理—金融学]