耗散视角下社会责任信息披露有序化研究——以紫金矿业上市公司为例
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摘要
基于耗散结构的视角,以紫金矿业上市公司为研究对象,分析并总结了社会责任信息披露存在的主要问题,剖析了耗散结构理论中所强调的组织无序到有序交错动态发展的机理,以此来探究社会责任信息披露乱象背后的根本原因。研究发现,上市公司社会责任信息披露从无序到有序的过程完全符合耗散结构的模型,管理耗散理论和管理熵模型为上市公司社会责任信息披露提供了有益指导。
Based on the perspective of dissipative structure,main problems of social responsibility information disclosure are analyzed and summarized. The mechanism from disordering to ordering,interlaced and dynamic development in the dissipative structure theory are deeply analyzed,so as to explore the underlying reason behind the chaos of social responsibility information disclosure. The study finds that listed companies social responsibility information disclosure from disordering to ordering development is fully compliance with the dissipative structure model. Management dissipative theory and management entropy model will provide a useful reference for the guidance of social responsibility information disclosure to other listed companies.
Based on the perspective of dissipative structure,main problems of social responsibility information disclosure are analyzed and summarized. The mechanism from disordering to ordering,interlaced and dynamic development in the dissipative structure theory are deeply analyzed,so as to explore the underlying reason behind the chaos of social responsibility information disclosure. The study finds that listed companies social responsibility information disclosure from disordering to ordering development is fully compliance with the dissipative structure model. Management dissipative theory and management entropy model will provide a useful reference for the guidance of social responsibility information disclosure to other listed companies.
引文
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[2]BRAMMER S,PAVELIN S.Building a good reputation[J].European Management Journal,2004,22(6):704-713.
[3]坚瑞.我国上市公司社会责任信息披露现状与对策研究[J].中国物价,2014(10):78-84.
[4]FREUD A,PSYCHO-ANALYSIS I O.Normality and pathology in childhood:assessments of development[M].United States:International Universities Press,1965:391.
[5]MIRFAZLI E.Corporate social responsibility(CSR)information disclosure by annual report of public companies listed at indonesia stock exchange(IDX)[J].International Journal of Islamic and Middle Eastern Finance and Management,2008,1(4):275-284.
[6]肖红军,郑若娟,铉率.企业社会责任信息披露的资本成本效应[J].经济与管理研究,2015,36(3):136-144.
[7]GRAY R,KOUHY R,LAVERS S.Corporate social and environmental reporting:a review of the literature and a longitudinal study of UK disclosure[J].Accounting,1995,8(2):47-77.
[8]李正.企业社会责任与企业价值的相关性研究——来自沪市上市公司的经验证据[J].中国工业经济,2006(2):77-83.
[9]MORSING M,SCHULTZ M.Corporate social responsibility communication:stakeholder information,response and involvement strategies[J].Business Ethics:A European Review,2006,15(4):323-338.
[10]WANDERLEY L S O,LUCIAN R,FARACHE F,et al.CSR information disclosure on the web:a context-based approach analysing the influence of country of origin and industry sector[J].Journal of Business Ethics,2008,82(2):369-378.
[11]李姝,赵颖,童婧.社会责任报告降低了企业权益资本成本吗?——来自中国资本市场的经验证据[J].会计研究,2013(9):64-70.
[12]LIU X,ANBUMOZHI V.Determinant factors of corporate environmental information disclosure:an empirical study of Chinese listed companies[J].Journal of Cleaner Production,2009,17(6):593-600.
[13]PATTEN D M.The relation between environmental performance and environmental disclosure:a research note[J].Accounting,Organizations and Society,2002,27(8):763-773.
[14]BERRONE P,CRUZ C,LUIS R.Gomez-Mejia and Martin Larraza-Kintana,socioemotional wealth and corporate responses to institutional pressures:do family-controlled firm pollute less?[J].Administrative Science Quarterly,2010(55):82-113.
[15]PRIGOGINE L,NICOLIS G.Self organization in non-equilibrium systems[J].John Wiley&Sons,1977,110(50):394-404.
[16]田超,干胜道.基于耗散结构理论的企业社会责任研究[J].现代管理科学,2009(11):43-46.
[17]MACINTOSH R,MACLEAN.Conditioned Emergence:a dissipative structures approach to transformation[J].Strategic Management Journal,1999,20(4):297-316.
[18]LEIFER R.Understanding organizational transformation usinga dissipative structure model[J].Human Relations,1989(42):899-916.
[19]JANTSCH E.The Self-organizing universe:scientific and human implications of the emerging paradigm of evolution[M].New York:Perganmon Press,1980:343.
[20]GEMMILL G,SMITH C.A cissipative structure model of organization transformation[J].Human Relations,1985,38(8):751-766.
[21]周密,刘湘蓉.我国电子商务市场的有序化:耗散结构理论的解释[J].中国流通经济,2007,21(11):35-37.
[22]任佩瑜.论管理效率中再造组织的战略决策[J].经济体制改革,1998(3):98-101.
[23]LIU Z.Dissipiative structure theory synergetics,and their implications for the management of information systems[J].Journal of the American society for information science,1996,47(2):129-135.
[24]PETTIGREW A M.Longitudinal field research on change:a resource-based view[J].Strategic management journal,1990,14(2):79-91.
[25]YIN R K.Case study research:design and methods[M].London:Sage Publications,2013:15-17.
[26]宋华岭,王今,翟从敏.广义与狭义管理熵理论[J].河北工业大学学报,1999,28(3):11-15.
[27]任佩瑜,宋勇,张莉.论管理熵、管理耗散结构与我国企业文化重塑[J].四川大学学报(哲学社会科学版),2000(4):45-49.
[28]任佩瑜,张莉,宋勇.基于复杂科学的管理熵、管理耗散结构理论及其在企业组织与决策中的作用[J].管理世界,2001(6):142-147.
[29]MCCANN J,SELSKY J.Hyperturbulence and the emergence of type 5 environments[J].Academy of Management Review,1984(9):460-470.
[30]JOHNSON G.Strategy and the management process[M].London:Basil Blackwell,1988:68-70.
[31]KAUFFMAN S A.Origins of order in evolution:selforganization and selection[J].Journal of Evolutionary Biology,1993,13(1):133-144.
[32]COVENEY P,HIGHFIELD R,MERMIN N D.Frontiers of complexity:the search for order in a chaotic world[J].Physics Today,1996,49(4):58-60.