社会责任融合视角的企业价值创造机理  

CSR Integration and Enterprise Value Creation Mechanism

作　　者：王欣[1] 

机构地区：[1]中国社会科学院工业经济研究所,北京100836

出　　处：《经济管理》2013年第12期182-193,共12页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金项目"中国企业社会责任评价与推进机制研究"(12CGL039);中国社会科学院马克思主义理论学科建设与理论研究项目"马克思主义价值创造理论在中国的新发展"

摘　　要：本文从社会责任融合的视角切入,构建了一个社会责任驱动的企业综合价值创造模型,并进一步分析其内在的价值创造机理。本文研究表明,社会责任与企业运营全过程的融合,是有利于促进企业经济、社会和环境价值创造的路径选择;社会责任与企业运营相融合的本质是两套制度体系的融合,通过社会责任理念的融人改变企业原有的行为惯例,建立符合社会期望的企业行为惯例,最终固化为企业价值体系的重要组成部分;基于社会责任融合的企业综合价值创造过程,包括价值认知、价值主张、价值融合、价值实现以及价值沟通等多个环节,并且彼此之间存在紧密的互动机制。其中,企业与利益相关者的沟通机制非常重要,对价值创造的其他环节均会产生积极或者消极的影响。本文以国家电网公司的实践为例,详细分析了其社会责任全面融合与综合价值创造过程。最后,结合国家电网公司的实践经验,针对我国企业社会责任实践中存在的典型问题,如价值认知不足、信号失灵以及制度冲突等,提出以下对策建议:加强示范企业领导人的社会责任理念培育,建立覆盖广泛、行之有效的社会监督机制,加快推进企业社会责任制度化进程。This paper focuses on the integration of CSR （Corporate Social Responsibility） and enterprise oper- ating activities, and promotes an enterprise comprehensive value creation model with CSR as an essential factor. The core meaning of this model is ： the enterprise which is influenced by outside conditions and stakeholders, will gradu- ally realize and recognize CSR concept, and then integrate it into values, mission, strategy and operating. At the same time, the enterprise should support this process in the field of organization, culture and resources. At last, the enter- prise and its stakeholders can create economic, social and environmental value together. This study proposes that, the integration of CSR and enterprise operating will benefit economic, social and envi- ronmental value creation, therefore can achieve enterprise development goal and social benefit improvement simulta- neously. The essence of the integration of CSR and enterprise operating is to integrate two institution sys- tems. Specifically speaking, to change the existing behavior routine and establish a new one according with social ex- pectation by implanting CSR concept to enterprise operating, and finally institutionalized to be a part of enterprise values. The enterprise comprehensive value creation process based on CSR integration can be divided into five steps：value cognition, value claim, value integration, value performance and value communication. These steps inter- act with each other in a sustained transformation from outside to inside or from inside to outside. Within the five steps, the communication mechanism between enterprise and stakeholders is essential, because it involves in the whole value creation process and can make an positive or negative influence. State Grid Corporation of China is a state-owned enterprise whose core business is to construct and operate power grid. Its operating area includes 26 provinces （autonomous regions and municipalities） , covering 88% of the land area, serving a population of m

关 键 词：社会责任 责任融合 价值创造 社会价值 环境价值 

分 类 号：F270[经济管理—企业管理]