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出 处:《管理评论》2013年第2期126-134,共9页Management Review
基 金:国家自然科学基金项目(70872103)
摘 要:目前学界的研究已经从讨论企业为什么要履行社会责任(CSR)逐步转变为探讨如何履行CSR。本文从这个方向出发,在CSR评价研究以及借鉴其它学科研究的方法基础之上,创新性地提出了CSR重叠的概念。提出了以最小误判率为内核、多重比较为补充的CSR重叠测评方法架构并对CSR重叠进行了实证研究,结果显示该方法能够清晰的解读CSR重叠背后的因素,从而为如何履行CSR提供决策依据。Now the academic researches on Corporate Social Responsibility (CSR) has shifted their focus from why enterprises need to implement CSR to how they should take CSR. Current research in this area has just begun with very few studies and research methods generating. This paper discusses the concept of Corporate Social Responsibility Overlap innovatively which refers to the idea of brand overlap study, and proposes a measurement system in which Optimal Error Rate is the core and multiple comparison is used as a supplementary tool. Based on these, this paper carries out an empirical study on the corporate social responsibility overlap. The results indicate that the CSR overlap measurement system proposed in this paper can clearly analyze the CSR overlap factors, and then gives some suggestions about' how to implement CSR effectively.
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