企业社会责任中的经济责任--一种社会学的视角  

Economic Responsibility in the Corporate Social Responsibilities:A Research from the Perspective of Sociology

作　　者：周冬霞 陈薇[1] ZHOU Dong-xia;CHEN Wei

机构地区：[1]中南财经政法大学哲学院,湖北武汉430073

出　　处：《中南民族大学学报（人文社会科学版）》2022年第12期90-96,196,共8页Journal of South-Central Minzu University (Humanities and Social Sciences)

基　　金：国家社会科学基金项目“‘五位一体’总体布局的实践路径与体制机制研究”(19BSH136)。

摘　　要：企业与经济利益相关者关系“协调-稳定”的核心是“利益互惠”。因此,企业经济责任可界定为企业在一定经济活动中对社会即各种经济利益相关者所承担的责任。基于结构功能理论,企业与经济利益相关者的关系由四个要素构成,企业经济责任因此也分为四种具体责任:一是企业对各种经济利益相关者之间的“利益互惠”关系的承担的责任;二是企业对实现利益互惠的“目标、手段和评价结果的标准的共识性”承担的责任;三是企业对经济利益相关者“索偿权真实、平等享有”承担的责任;四是企业对“利益互惠作为共享价值理念”承担的责任。第一种责任是“因变量”,表明企业与经济利益相关者的关系中“利益互惠”的状况;其他三种责任都是“自变量”。因此,考察企业经济责任,要兼顾自变量与因变量,才能把握企业经济责任的状况,并解释其原因。The core of“coordination and harmony”between corporates and their economic stakeholders is“reciprocity of benefit”.Therefore,corporate economic responsibility could be defined as the responsibility that corporates should take for the reciprocity of benefit between corporates and their economic stakeholders.From the sociological perspective,the relationship between corporates and their economic stakeholders consists of four elements,and hence corporate economic responsibility contains the following four types:(1)the responsibility that corporates take for reciprocity of benefit between corporates and their economic stakeholders;(2)the responsibility that corporates take for the consensus of goal,measures and standard of evaluation when practicing reciprocity of benefit;(3)the responsibility that corporates take for their economic stakeholder to get the real and equal access to the right of claim;(4)the responsibility that corporate take for putting“reciprocity of benefit”as shared value.The first responsibility is the dependent variable,indicating the reciprocity of benefit in the relationship between corporates and their economic stakeholder;the other three responsibilities are the independent variables.To get the comprehensive understanding of corporate economic responsibility,both the dependent variable and the independent variables should be taken into consideration.

关 键 词：企业社会责任 经济责任 经济利益相关者 利益互惠性 

分 类 号：C91[经济管理]