创新战略下企业社会责任标准改进研究  

Research on Improvement of Corporate Social Responsibility Standards Based on Innovation Strategy

作　　者：孔陇 王璐 KONG Long;WANG Lu(Accountancy ＆ Management School,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《青岛农业大学学报（社会科学版）》2018年第3期39-44,共6页Journal of Qingdao Agricultural University(Social Science)

摘　　要：随着世界经济、社会、环境发展蒸蒸日上,创新成为新时代下企业的立足根本,为此企业社会责任标准凸显的作用也愈发明显。文章以企业创新战略下我国企业社会责任(CSR)标准为研究对象,分析国内外CSR标准的发展历程,提出现阶段CSR标准存在的问题,从企业创新战略与CSR标准的关系入手,明确企业创新战略下CSR标准的整改空间,从而提出四维"金字塔"CSR创新标准模型、形成一套规范的CSR创新标准的评价流程、打造符合企业"共享价值"模式的CSR创新报告等建议,以期为企业创新战略下CSR标准的改进研究提供一定的参考。With the world economy,society,and environmental development flourishing,innovation has become the foundation of enterprises in the new era.Therefore,the role of corporate social responsibility standards has become increasingly prominent.Taking the corporate social responsibility（CSR）standards under the enterprise innovation strategy as the research object,this paper analyzes the development course of CSR standards at home and abroad and proposes the existing problems of the CSR standards in the stage of emergence starting with the relationship between the enterprise innovation strategy and the CSR standards and making clear the rectification space of the CSR standards under the enterprise innovation strategy in order to put forward the following suggestions like a four dimension＂Pyramid＂CSR innovation standards model,a set of standardized evaluation procedures for CSR innovation standards,and the CSR standards innovation reports that meet the company＇s ＂shared value＂model in order to provide certain reference for the research on the improvement of CSR standards based on the innovation strategy.

关 键 词：CSR标准 创新战略 CSR创新标准 

分 类 号：F272[经济管理—企业管理]