企业社会责任实践维度界定及测量——基于社会企业家视角  

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

作　　者：陈汉辉[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《西安建筑科技大学学报（社会科学版）》2012年第2期47-56,共10页Journal of Xi'an University of Architecture & Technology(Social Science Edition)

基　　金：安徽省教育厅人文社科项目"企业高层管理者社会责任导向和企业绩效的关系研究:基于企业社会资本视角"(2011sk178);教育部人文社科项目"企业家社会责任和企业成长关系研究--基于社会企业家精神的视角"(09YJA630001)

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。Under the background of today＇s society, what enterprises are faced with is not whether but how to undertake social responsibility. The introduction of stakeholder theory clarifies the obligation objectives and the extent of responsibilities for enterprises, and also enhances their abilities to undertake social responsibility. Combining the theory of social value created by social entrepreneurs with the empirical data of 358 effective samples from a variety of enterprises over the country , this paper defines the meaning and dimensions of corporate social responsibility practice, and comes to the conclusion that CSR practice fails into two dimensions： （1） the co philanthropic responsibility ; （2） the practice of social relations rpor hip, ate practice of legal, ethical and thus providing the guidance for enterprises to fulfill social responsibilities. Finally, this paper puts forward the following four specific recommendations for enterprises to undertake more social responsibility： ment system to practice corporate social responsibility; （2） enlarging em （1） ploy constructing a manage ment and improving em-P b b loye ility e remuneration; （3） to consumers; （4） on-emission reduction. improving the quality of products actively promoting environmental and services to emphasize on the protection, energy conservation responsi and car

关 键 词：企业社会责任实践 社会企业家 关系实践 

分 类 号：F276.7[经济管理—企业管理]