企业社会责任履行视角下的林业投资特点及模式  

Characteristics and Patterns of Forestry Investment:Perspective of Corporate Social Responsibility Fulfillment

作　　者：尹建平[1] 王建琼[1] 闵连星[2] 

机构地区：[1]西南交通大学经济管理学院,成都610031 [2]成都中医药大学管理学院,成都611137

出　　处：《西北农林科技大学学报（社会科学版）》2017年第3期152-160,共9页Journal of Northwest A&F University(Social Science Edition)

基　　金：国家社会科学基金项目(11XGL001);中国冶金地质总局研究基金项目(2014026);成都市会计学会基金项目(KT2016-Z1);四川省教育厅人文社会科学重点项目(SA170040)

摘　　要：基于企业社会责任内涵和实现机制的分析,指出林业投资和社会责任履行的耦合性,体现在林业投资综合效益和社会责任内涵及林业投资自身与社会责任投资的一致性上。分析了林业投资的特点和综合效益,实例测算表明林业投资的生态和社会效益远超经济效益,印证了林业投资是企业履行社会责任的可行方式。分析了社会责任履行视角下不同企业的林业投资模式,指出林业企业可结合战略性社会责任和林业核心社会责任,参与与其能力相匹配的投资项目;非林企业可以基于社会责任投资理念参与商业性林业投资项目,基于回应性社会责任投入参与公益性林业投资项目。建议政府通过创新林业经营模式、完善社会责任制度建设和加强社会舆论宣传,引导林业和非林企业加大林业投资。Based on the analysis of the connotation and implementation mechanism of CSR, this paper pointed out the coupling between forestry investment and CSR fulfillment, which is embodied in the consistency of expec- ted comprehensive benefits of forestry investment and connotation of CSR, and the consistency of forestry invest-ment and CSR investment. The paper also analyzed the characteristics and comprehensive benefits of forestry in- vestment. The result of case analysis showed that its ecological and social benefits are far beyond the economic ben- efits. It also proved its feasibility as the way of CSR fulfillment. In further, the paper analyzed the investment modes of different enterprises to fulfill CSR. The forestry enterprises can combine the strategic CSR and core CSR of forestry industry, and participate in the investment projects matched its ability. The non-forestry enterprises can participate in the commercial forestry investment projects with their CSR investment philosophy, and involved in public welfare forestry investment project with responsive CSR. Finally, the paper suggested that the government should innovate the business mode of forestry, improve the CSR system and strengthen the propaganda of public o- pinion to guide the forestry and non-forest enterprises to increase forestry investment.

关 键 词：林业投资 企业社会责任 社会责任投资 环境社会责任 投资效益 

分 类 号：F326.25[经济管理—产业经济]