企业社会责任评价模式的反思与重构  

A Review and Reconstruction On the Evaluation Models of Corporate Social Responsibility

作　　者：肖红军[1] 许英杰[2] 

机构地区：[1]中国社会科学院工业经济研究所,北京100836 [2]中国社会科学院研究生院,北京102488

出　　处：《经济管理》2014年第9期67-78,共12页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金青年项目"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：企业社会责任评价不仅是微观层面企业社会责任管理的重要内容,而且也已经成为宏观层面企业社会责任推进的关键机制。无论是学术界还是企业界,都已经对企业社会责任评价进行了大量卓有成效的探索。根据理论基础和操作方式的差异,本文将现有的企业社会责任评价模式归纳为"三重底线"模式、"金字塔"模式、"利益相关方"模式、"主要议题"模式、"交叉复合"模式和"单一替代"模式六种模式,对每一种模式的研究成果进行了梳理和回顾,深入剖析了每一种模式的优点与缺陷。结果发现,这些模式往往存在理论基础薄弱甚至严重片面性、评价体系值得商榷甚至出现明显误导等问题。在此基础上,本文试图对企业社会责任评价模式进行重构,并构建了企业社会责任评价的"钻石模型"模式。本文认为,企业社会责任评价的理论基础应从传统的工具理性观向现代性综合价值创造观转变,企业社会责任评价模式应从现有的经验主义和规范主义模式向一体化模式转变。On a microscopic level, the evaluation of corporate social responsibility is an important part of corpo- rate social responsibility management, and at the same time, on the macro stuff, the evaluation of corporate social re- sponsibility has become the key promotion mechanism of corporate social responsibility. Amount of effectual explora- tion has been conducted on the evaluation of corporate social responsibility in the academic world and the corporate world. Based on theoretical basis and difference of operating manner, six evaluation models of corporate social re- sponsibility have been summarized. The ＇ triple bottom line＇ model of evaluation of corporate social responsibility which is based on the ＇ triple bottom line＇ theory including economic bottom line, environmental bottom line and social bottom line can be divided into two types which are absolute ＇ triple bottom line＇ model and revised ＇ triple bottom＇ line model. The ＇ layer pyramid＇ model of evaluation of corporate social responsibility which is based on the ＇ layer pyramid＇ model of cor- porate social responsibility considers that the evaluation of corporate social responsibility should include economic responsibility,legal responsibility, ethical responsibility and discretionary responsibility at a particular time which are looked forward by society. The ＇stakeholder＇ model of evaluation of corporate social responsibility including ab- solute ＇ stakeholder＇ model and revised ＇ stakeholder＇ model is based on the categories of stakeholders, and its the- oretical basis is ＇ stakeholder＇ theory which thinks that the enterprise is a multilateral treaty among different stake- holders. The ＇ major issue＇ model of evaluation of corporate social responsibility establishes the evaluation system and conducts the evaluation practice based on the major issue related to the corporate social responsibility including management and practice of corporate social responsibility whose theoretical basis is corporate social

关 键 词：企业社会责任 评价模式 综合价值 重构 

分 类 号：C270[社会学]