基于社会责任的企业品牌价值影响因素及提升路径研究
|
摘要
企业的品牌价值体现了企业现有经营活动的有效性,企业社会责任(Corporate Social Responsibility,简称“CsR”)描述了企业发展中企业的经济责任、法律责任、伦理责任、自愿性责任与社会发展、环境发展、员工发展及人民生活质量之间的矛盾。近年来越来越凸显的环境污染问题、能源匮乏问题、消费者忠诚度问题、员工满意度问题、贫富分化问题等使得社会越来越关注企业的产品质量、员工福利待遇、低碳节能、社会公益等与企业社会责任相关的问题。因此,社会责任在一定程度上反映了企业的品牌价值,企业履行社会责任帮助企业塑造了企业形象,提升了品牌价值,推动企业文化在员工中的认同程度。但是,如何将社会责任中能够促进企业品牌价值有效提升的要素以正确的路径和方式呈现在企业发展中,激励企业履行社会责任的意愿是企业社会责任能否成功推进企业品牌价值提升的关键。
本文通过探讨企业社会责任对企业品牌价值提升的驱动因素和路径,提出基于社会责任的企业品牌价值管理模式并提出基于社会责任的企业品牌价值提升路径。
首先,本研究对有关的企业社会责任理论文献进行了系统的梳理,在大量文献阅读和归纳的基础上,提出了本文的研究架构。针对企业履行社会责任问题的动因这一根本的理论问题,梳理了企业社会责任演进的总体脉络和研究趋势,并围绕利益相关者理论中的企业伦理、社会责任和环境管理说明企业履行社会责任的必要性,最后通过分析利益相关者视角下的品牌价值来源体系说明：品牌是所有利益相关者价值需求与期望的承诺和保证,而品牌价值就是一套关于利益相关者价值的多角度表达或体系。
其次,以在企业社会责任基础上建立企业文化的民营企业集团为样本,在深度访谈和文献回顾的基础上,设计了相应的问卷调查项目。本研究采用多种方法对研究所提出的关系假设进行验证。社会责任、经济责任、人力责任和社区责任为先导变量,员工认同和社会参与为过程变量,企业品牌价值是结果变量。研究结果表明企业社会责任与企业品牌价值之间存在正相关关系。
最后,本研究通过构建基于社会责任的企业品牌价值因果关系模型,从而总结履行社会责任对于基于企业社会责任的企业品牌价值提升路径。并从员工认同和社会参与两个中间过程,通过探讨企业社会责任与品牌价值提升的关系,构建了基于企业社会责任的品牌提升路径。
本文通过研究企业的本质,研究企业品牌价值创造和提升,构建了企业社会责任理论框架,并指出企业履行社会责任会增强企业员工认同与社会参与行动,进而来提升企业品牌价值,这为探索良好履行企业社会责任的途径提供了新的思路。
Corporate brand value Reflects the effectiveness of existing operations, corporate Social Responsibility (Abbreviation"CSR") describes the contradiction between economic responsibility, legal responsibility, ethical responsibility, voluntary responsibility and social development, environmental development, staff development and people's quality of life in Enterprise development. In recent years, increasingly highlighted the problem of environmental pollution, energy scarcity, consumer loyalty, employee satisfaction issues, the divide between rich and poor problems which makes the community has become increasingly concerned about the product quality, employee benefits, low-carbon energy, social and corporate social responsibility issues. Therefore, Social responsibility reflect the value of the brand to a certain extent, Enterprises fulfill their social responsibility to help enterprises to create a corporate image, elevate the brand value, promote the recognition of the corporate culture in employees. However, how to present elements which effectively promote the corporate brand value of social responsibility with the correct path and the way in enterprise development.Willingness to motivate enterprises to fulfill their social responsibility is the key that whether corporate social responsibility success to promote the corporate brand to enhance the value.
The paper is to propose the corporate brand value management model based on social responsibility and corporate brand marketing management innovation by exploring the driving factors and path which corporate social responsibility enhance brand value.
First, the paper systematically combing the theory literature which relates to corporate social responsibility, and on the basis of the large amount of literature to read and summarized, Presents this research framework. In response to the fundamental theoretical problems that motivation for corporate social responsibility issues,Combing the overall context and research trends in the evolution of corporate social responsibility. And illustrate the need for corporate social responsibility around the stakeholder theory in business ethics, social responsibility and environmental management. Finally,by analyzing the sources of brand value system from the perspective of the stakeholder perspective description:brand is a promise and guarantee of the value needs and expectations of all stakeholders, the brand value is a set of multiple perspectives expression or system on stakeholder value.
Then, on the basis of in-depth interviews and review of the literature, the paper designs the survey project and selects the private enterprise groups as two samples which create a corporate culture on the basis of the corporate social responsibility.In this study, using a variety of methods to verify the assumptions of the proposed relationship. Social responsibility, economic responsibility, human responsibility and community responsibility as the pilot variable, and employee recognition and social participation as a process variable, and corporate brand value is the result variable. The results show that there is a positive correlation between corporate social responsibility and corporate brand value.
Finally, through empirical analysis, this study summarizes the path to fulfill their social responsibilities to enhance brand value based on corporate social responsibility. Based on the two intermediate processes which are employee recognition and social participation, the effective brand management strategies to enhance brand value are built by discussed the relationship between the growth and the management of the corporate brand.
To study the nature of the enterprise, the creation and enhancement the brand value of the enterprise, construct a theoretical framework of corporate social responsibility, and point out that corporate social responsibility will enhance employees recognition and social participation action.Then to enhance brand value, and this provides a new way of thinking to explore a good way to fulfill corporate social responsibility.
本文通过探讨企业社会责任对企业品牌价值提升的驱动因素和路径,提出基于社会责任的企业品牌价值管理模式并提出基于社会责任的企业品牌价值提升路径。
首先,本研究对有关的企业社会责任理论文献进行了系统的梳理,在大量文献阅读和归纳的基础上,提出了本文的研究架构。针对企业履行社会责任问题的动因这一根本的理论问题,梳理了企业社会责任演进的总体脉络和研究趋势,并围绕利益相关者理论中的企业伦理、社会责任和环境管理说明企业履行社会责任的必要性,最后通过分析利益相关者视角下的品牌价值来源体系说明：品牌是所有利益相关者价值需求与期望的承诺和保证,而品牌价值就是一套关于利益相关者价值的多角度表达或体系。
其次,以在企业社会责任基础上建立企业文化的民营企业集团为样本,在深度访谈和文献回顾的基础上,设计了相应的问卷调查项目。本研究采用多种方法对研究所提出的关系假设进行验证。社会责任、经济责任、人力责任和社区责任为先导变量,员工认同和社会参与为过程变量,企业品牌价值是结果变量。研究结果表明企业社会责任与企业品牌价值之间存在正相关关系。
最后,本研究通过构建基于社会责任的企业品牌价值因果关系模型,从而总结履行社会责任对于基于企业社会责任的企业品牌价值提升路径。并从员工认同和社会参与两个中间过程,通过探讨企业社会责任与品牌价值提升的关系,构建了基于企业社会责任的品牌提升路径。
本文通过研究企业的本质,研究企业品牌价值创造和提升,构建了企业社会责任理论框架,并指出企业履行社会责任会增强企业员工认同与社会参与行动,进而来提升企业品牌价值,这为探索良好履行企业社会责任的途径提供了新的思路。
Corporate brand value Reflects the effectiveness of existing operations, corporate Social Responsibility (Abbreviation"CSR") describes the contradiction between economic responsibility, legal responsibility, ethical responsibility, voluntary responsibility and social development, environmental development, staff development and people's quality of life in Enterprise development. In recent years, increasingly highlighted the problem of environmental pollution, energy scarcity, consumer loyalty, employee satisfaction issues, the divide between rich and poor problems which makes the community has become increasingly concerned about the product quality, employee benefits, low-carbon energy, social and corporate social responsibility issues. Therefore, Social responsibility reflect the value of the brand to a certain extent, Enterprises fulfill their social responsibility to help enterprises to create a corporate image, elevate the brand value, promote the recognition of the corporate culture in employees. However, how to present elements which effectively promote the corporate brand value of social responsibility with the correct path and the way in enterprise development.Willingness to motivate enterprises to fulfill their social responsibility is the key that whether corporate social responsibility success to promote the corporate brand to enhance the value.
The paper is to propose the corporate brand value management model based on social responsibility and corporate brand marketing management innovation by exploring the driving factors and path which corporate social responsibility enhance brand value.
First, the paper systematically combing the theory literature which relates to corporate social responsibility, and on the basis of the large amount of literature to read and summarized, Presents this research framework. In response to the fundamental theoretical problems that motivation for corporate social responsibility issues,Combing the overall context and research trends in the evolution of corporate social responsibility. And illustrate the need for corporate social responsibility around the stakeholder theory in business ethics, social responsibility and environmental management. Finally,by analyzing the sources of brand value system from the perspective of the stakeholder perspective description:brand is a promise and guarantee of the value needs and expectations of all stakeholders, the brand value is a set of multiple perspectives expression or system on stakeholder value.
Then, on the basis of in-depth interviews and review of the literature, the paper designs the survey project and selects the private enterprise groups as two samples which create a corporate culture on the basis of the corporate social responsibility.In this study, using a variety of methods to verify the assumptions of the proposed relationship. Social responsibility, economic responsibility, human responsibility and community responsibility as the pilot variable, and employee recognition and social participation as a process variable, and corporate brand value is the result variable. The results show that there is a positive correlation between corporate social responsibility and corporate brand value.
Finally, through empirical analysis, this study summarizes the path to fulfill their social responsibilities to enhance brand value based on corporate social responsibility. Based on the two intermediate processes which are employee recognition and social participation, the effective brand management strategies to enhance brand value are built by discussed the relationship between the growth and the management of the corporate brand.
To study the nature of the enterprise, the creation and enhancement the brand value of the enterprise, construct a theoretical framework of corporate social responsibility, and point out that corporate social responsibility will enhance employees recognition and social participation action.Then to enhance brand value, and this provides a new way of thinking to explore a good way to fulfill corporate social responsibility.
引文
(?) 中国共产党新闻网：http://theory.people.com.cn/GB/49154/18005608.html.
2 数据来源：《BP世界能源统计》(2012年6月)。
3 中国新闻网：http://www.chinanews.com/ny/2011/11-27/3489348.shtml.
4 数据来源：《中国企业公民报告(2009)》。
4 The World Bank.Cost of pollution in China[EB/OL].[2007-2-1]http://siteresources.worldbank. org/INT EAPREGT 0PENVIRONMENT/Resources/China Cost of Pollution. pdf.
6 数据来源：《蓝天路线图之中国大气污染源定位报告》(2011年12月)。
7 中国政府网：http://www.gov.cn/wszb/zhibo516/content 2153449.htm.
8 网易网：http://tech.163.com/special/foxconn_list/。
9 数据来源：《2011年度中国慈善捐助报告》(2012年6月)。
10 孔令军,《转型时期中国启业社会责任研究》,吉林大学博士学位论文(2008年)。
11 ¨国际通称Corporate Social Responsibility(CSR),亦称Business Social Responsibility 或 Entrepreneurial Social Responsibility,其中部分术语带有特殊内涵,区域性特征明显,如智利常用Responsibilidad Social Empresarial,印度则使用Corporate Citizenship 或 Socially Sensitive Corporate.中文则主译为企业社会责任、公司社会责任等。就分析启业社会责任而言,可视公司等同于企业(下同,且.或有交叉)。
12 陈华,于光平,企业社会责任：国外理论演进及最新文献述评,石家庄经济学院学报,2007年01期
13 贾生华、陈宏辉,利益相关者的界定方法述评,外国经济与管理,2002年第5期
14 张焱、刘进平、张锐,利益相关者视角下的品牌关系模型研究,企业经济,2008年第10期
15 候立松,品牌管理的实质——利益相关者关系管理，求索，2010年第4期
16 供立松,利益相关者视角下的品牌关系生命周期管理,企业纤济，2010年第7期
18 Biel A L. How brand image drives brand equity[J].Journal of Advertising Research,1992, (32):6-12
19 AakerD A管理品牌资产[M].奚卫华,董春海译.北京：机械工业出版社,2005.10-15.
20 Upshaw L B塑造品牌特征[M].戴贤远译.北京：清华大学出版社.2001.32-38.
21 lutton P. The emerging importance of brand energy in the financial services sector[J]. Journal of Financial Services Marketing,2005,9(4):307-317.
22 冯天丽.井润田.企业社会责任研究述评及未来研究启示[C].第六届中国管理学年会：2011.
23 Ambler, T., Barrow. S. The employer brand. Journal of Brand Management,1996,4:185-206
24 Roberts R w.1992. Determinants of corporate social responsibility disclosure:an application of stakeholder theory. Accounting, organizations and Society,17(6):595-612
25 Patten D M.1991. Exposure, legitimacy, and social disclosure. Journa of Accounting and Public Policy, 10(4):297-308
Jenkins H, Yakovleva N.2006.Corporate social responsibility in the mining industry:Exploring Trends in social and environmental disclosure.Journal of Cleaner Production,14(3-4):271-284
Roberts R W.1992.Determinants of corporate social responsibility disclosures application of stakeholder theory.Accounting, Organizations and Society,17(6):595-612
Haniffa R, Cooke E T.2005.The Impact of Culture and Corporate Governance on Corporate Social Reporting. Journal of Accounting and Public Policy,24(5):391-430
Nazli A.Mohd Ghazali,2007.Ownership structure and corporate Social responsibility disclosure:Some Malaysian evidence. Corporat Governace.7(3):23-29
30 Floyd, S. W. and Wooldridge, B. Middle management involvement in strategy and its association with strategic type: a research note[J]. Strategic Management Journal,1992(13):153-167
31 Floyd, S. W. and Wooldridge, B. Dinosaurs or dynamos? Recognising middle management's strategic role[J]. Academyof Management Executive,1994,8(4):47-57
32 Floyd, S. W. and Wooldridge, B. Middle managument's strategic influence and organizational performance[J].] Journal of Management Studies,1997,34(3):465-485
33 Wooldridge, B. and Floyd, S. W. The strategy process,middle management involvement,and organizational performance[J]. Strategic Management Journal,1990(11):231-241
[34] 姜启军,苏勇.基于社会责任的食品企业危机管理[J].经济管理,2010(7)
[1]Jean-Noel Kapfer. StrategicBrand Management:New Approaches to Creating and Evaluating Brand Equity[M]. London,1992
[2]Schultz D, Schultz H. Brand babble:sense and nonsense about branding [M]. Cincinnati Ohio:South-Western Educational Pub,2003:10-36
[3]Perry A. Before the brand:creating the unique DNA of an enduring brand identity [M]. New York:McGraw Hill,2002
[4]Becchetti, L., R.Cicirettiandl. Hasan:2007. Corporate Social Responsibility and Shareholder's Value:An Event Study Analysis, Working Paper, Federal Reserve Bank of Atlanta
[5]Bowman, E. H.and M. Haire. A StrategicPosture Toward Corporate Social Responsibility, California Management Review 18,1975:49-58
[6]Brammer, S., C. Brooksand S.Pavel incorporate Social Performance and Stock Returns: UK Evidence from Disaggregate Measures, Financial Management 35,2005a:97-116
[7]Brammer,S., C. Brooksand S. Pavelin. The Stock Performance of America's 100 Best Corporate Citizens, Working Paper, Cass BusinessSchool, City University,2005b
[8]Achenbaum A A. The mismanagement of brand equity [M]. New York:ARF Fifth Annual Advertising and Promotion Workshop,1993:113-126
[9]Arnold D. The Handbook of brand management [M].MA:Addison-Wesley Publishing, 1992:78-90
[10]Kotler P, Jain D, Maesincee S. Marketing moves:a new approach to profits, growth, and renewal[M]. Boston:Harvard Business School Press,2002:20-51
[11]Foley J, Kendrick J. Balanced brand:how to balance the stakeholder forces that can make or break your business [M]. San Francisco:Jossey-Bass,2006:101-153
[12]Heskett JL, Sasser W E Jr, Schlesinger LA. The value profit chain:treat employees like customers and customers like employees[M]. New York:The Free Press,2003:210-214.
[13]Freeman. Strategic Management:A Stakeholder Approach[M]. Boston:Pitman Publishing Inc.,1983
[14]Cochran,P.L.and R.A. Wood. Corporate Social Responsibility and Financial Performance, Academy of Management Journal 27,1984:42-56
[15]Cornell,B.and A. C.Shapiro. Corporate Stakeholder and Corporate Finance, Financial Management 16,1987:5-14
[16]Dierkes, M.and R. Coppock. Europe Tries the Corporate Social Report, Business and Society Review,Spring,1978:21-24
[17]Fombrun,C.J., N.A.Gardbergand M.L.Barnett. Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk, Business and Society Review 105,2000:85-106
[18]Freedman, Bikki Jaggi. Pollution disclosures, pollution performance and economic performance, Omega, volume 10,1982:167-176
[19]George Balabanis Hugh C.Phillips, Jonathan Lyall. Corporate social responsibility and economic performance in the top British companies:are they linked? European Business Review 1,1998:25-44
[20]Heckman,J..Sample Selection Biasasa Specification Error, Econometrica,47,1979: 153-162
[21]Heckman, J.J., R.J. LaLonde, and J.A. Smith.The economics and econometrics of active labor market programs. Ashenfelter O and Card D.Handbook of labor economics,3,1999: 1865-2097
[22]Williamson, O. E. The Institutions of Capitalism:Firms, Markets, Relational Contracting[M].New York:Free Press,1985
[23]Orlitzky, M., Schmidt, F. L. and Rynes, S. L. Corporate social and financial performance: A meta-analysis [J]. Organization Studies,2003,24(3):403-443
[24]Hsieh, H. F. and Shannon, S. E. Three approaches to qualitative content analysis [J]. Qualitative Health Research,2005,15(9):1277-1288
[25]Pava, M. L. and J. Krausz. The Association Between Corporate Social Responsibility and Financial Performance:The Paradox of Social Cost, Journal of Business Ethics 15,1996: 321-357
[26]Rosenbaum,P.and D. Rubin. The Central Role of the Propensity Scorein Observational Studies for Causal Effects, Biometrika 70,1983:41-55
[27]Rosenbaum,P.and D. Rubin. Constructing a Control Group Using Multivariate Matched Sampling Methods that Incorporate the Propensity, American Statistician 39,1985a:33-38
[28]Rosenbaum,P.and D. Rubin. The Bias Dueto Incomplete Matching, Biometrics 41,1985b: 103-116
[29]Spicer,B. H. Investors, Corporate Social Performance and Information Disclosure:An Empirical Study, Accounting Review 53,1978:94-111
[30]Shane, Philip B., and Spicer, Barry H.. Market Response to Environmental Information Produced Outside the Firm, The Accounting Review,58(3),1983:521-538.
[31]Tsoutsourz, M.Corporate Social Responsibility and Financial Performance (Applied Financial Project, Berkeley, California),2004
[32]Turban, D.B.and D. W. Greening. Corporate Social Performance and Organizational Attractiveness to Prospective Employees, Academy of Management Journal 40,1997:658-672
[33]Vance,S. Are Socially Responsible Firms Good Investment Risks? Management Review 64,1975:18-24
[34]Waddock, S., Graves, S.. The corporate social performance-financial performance link, Strategic Management Jounal 18,1997:303-319
[35]Abbott, W. F. and Monsen, R. J. On the Measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement [J]. The Academy of Management Journal,1979,22(3):501-515
[36]Unerman, J. Methodological issues-Reflections on quantification in corporate social reporting content analysis[J].Accounting, Auditing and Accountability Journal,1999,13(5): 667-680
[37]Zeghal, D. and Sadrudin A. A. Comparison of Social Responsibility Information Disclosure [J]. Accounting, Auditing and Accountability Journal,1990,3(1):38-53
[38]Gray, R., Kouhy, R. and Lavers, S. Corporate social and environmental reporting:A review of the literature and a longitudinal study of UK disclosure [J]. Accounting, Auditing and Accountability Journal,1995,8(2):47-77
[39]Gray, R., Kouhy, R. and Lavers, S. Constructing a research database of social and environmental reporting by UK companies [J]. Accounting, Auditing and Accountability Journal,1995,8(2):78-101
[40]Bradgon,J.H.,Marlin,J.Is Pollution Profitable? [J].Risk Management,1972,19(4):9-1
[41]Moskowitz, M. Choosing Socially Responsible Stocks[J].Business and Society,1972, (1): 71-75
[42]Simpson, G.W., Kohers, T. The Link between Corporate Social and Financial Performance:Evidence from the Bank Industry[J].Journal of Business Ethics,2002,35(2): 97-110
[43]Chin-Hung Lin, Ho Li-Yang, Dian-Yan Liu. The Impact of Corporate Social Responsibility on Financial Performance:Evidence from Business in Taiwan [J]. Technology in Society,2009,31 (1):56-63
[44]Hannu Schadewitz, Mikael Niskala. Communication via Responsibility Reporting and Its Effect on Firm Value in Finland[J].Corporate Social Responsibility and Environmental Management,2010,17(2):96-106
[45]Vance, S. Are Socially Responsible Firms Good Investment Risks? [J]. Management Review,1975, (64):18-24
[46]Margolis, J.D., Walsh, J. P. Misery Loves Companies:Rethinking Social Initiatives by Business[J].Administrative Science Quarterly,2003,48(2):268-305
[47]McWilliams, A., Siegel, D. Corporate Social Responsibility:A Theory of the Firm Perspective[J].Academy of Management Review,2001,26(3):117-127
[48]Schaltegger, S., Synnestvedt, T. The Link between "Green" and Economic Success: Environmental Management as the Crucial Trigger between Environmental and Economic Performance[J].Journal of Environmental Management,2002,65(4):339-346
[49]M.Wagner, S. Schaltegger. The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance:An Empirical Study of EU Manufacturing[J].European Management Journal,2004,22(5):557-572
[50]Salzmann,O., Lonescu-Somers, A., Steger, U. The Business Case for Corporate Sustainability:Literature Review and Research Opinions[J].European Management Journal,2005,23(1):27-36
[51]Biel A L. How brand image drives brand equity [J]. Journal of Advertising Research,1992, (32):6-12
[52]Hutton P. The emerging importance of brand energy in the financial services sector[J]. Journal of Financial Services Marketing,2005,9(4):307-317
[53]Muniz AM Jr, O'GuinnTC. Brand community[J]. Journal of Consumer Research,2001, 27(4):412-432
[54]Me Alexander JH, Schouten JW, Koening H F. Building brand community [J]. Journal of Marketing,2002,66(1):38-55
[55]Ailawadi K L, Donald R L, Scott A N. Revenue premium as an outcome measure of brand equity[J]. Journal of Marketing,2003, (67):1-17
[56]Stewart F. Taking care'of brand needs a broader outlook[J]. Marketing (UK),2002, (1): 20
[57]Schultz D E. The Marginalized Brand[J]. Marketing Management,2004,13 (6):12-13.
[58]Davis D F. The effect of brand equity in supply chain relationships [D]. Knoxville:The University of Tennessee,2003.25-50
[59]Webster F. Understanding the relationships among brand, consumers and resellers[J]. Journal of the Academy of Marketing Science,2000,28(1):17-23
[60]Jones R. Finding sources of brand value:developing a stakeholder model of brand equity[J]. Brand Management,2005,13(1)
[61]Schultz M, Hatch M J, Larsen M H, etal. How brands are taking over the corporation [J]. Expressive Organization,2002, (1)
[62]Vargo S L, Lusch R F. Evolving to a new dominant logic for marketing [J]. Journal of Marketing,2004,68(1):1-17
[63]Mitchell A. Enriched brand relations:branding is not just about selling a productor service-it is about creating a bond with a multifaceted proposition [J]. Brand Strategy,2002, (8):40
[64]Hillman, Keim. The stakeholder theory of the corporation[J]. Academy of Management Review,2001,20 (6):117-118
[65]Russo, Fouts. The corporate social performance and corporate financial performance debate:twenty five years of incomparable research [J]. Business and Society,1997,36 (1): 259-263
[66]Lantons G. The boundaries of strategic corporate social responsibility [J]. Journal of Consumer Marketing,2001,18(7)
[67]Van Marrewijk M. Concepts and definitions of CSR and corporate sustainability [J]. Business & Society Review,2003.11 (3):105-108
[68]Gots,i M.,W ilson, A.M.Corporate Reputation:Seeking a Definition Corporate Communications[J].An International Journa,12001,6(1):24-30
[69]Fombrun, C. J., Riel, C.V. The Reputational Landscape[J].Corporate Reputation Review, 1997, (1):5-13
[70]Cotril, M.T.Corporate Social Responsibility and the Market place[J] Journal of Business Ethics,1990,(9):723-729
[71]Sen, S., Bhattacharya, C.B. Does Doing Good always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility [J].Journal of Marketing Research,2001, (5): 225-243
[72]Mohr. L.A., Webb, D.J. The Effect of Corporate Social Responsibility and Price on Consumer Reponses[J].The Journal of Consumer Affairs,2005,39(1):121-147
[73]Bridges, S.,Harrison, J.K. Employee Perceptions of Stakeholder Focus and Commitment to the Organization[J]. Journal of Managerial Issues,2003, (4):498-509
[74]Fombrun,C., Shanl By, M.What s in a Name Reputation Building and Corporate Strategy [J]. Academy of Management Journal 1990, (33):233-258
[75]Turban, D.B.,Greening, D.W. Corporate Social Performance and Organizational Attractiveness to Prospective Employees [J]. Academy of Management Journal 1996,40(3): 658-672
[76]Berry, M.A., Rondinell,i D.A.Proactive Corporate Environmental Management:A New Industrial Revolution [J]. Academy of Management Executive,1998,12(2):38-50
[77]Pava, M.L., Krausz, J. The Association between Corporate Social-Responsibility and Financial Performance:The Paradox of Social Cost [J]. Journal of Business Ethics,1996, (15): 321-357
[78]Klein, J., Dawar, N. Corporate Social Responsibility and Consumers Attributions and Brand Evaluation in a Product-Harm Crisis [J]. International Journal of Research Marketing, 2004,21(3):203-217
[79]Segerson, K.M., Micel, i T.J. Voluntary Environmental Agreements:Good of Bad News for Environment a Protection[J]. Journal of Environmental Economics and Management, 1998,36(2):1997-1998
[80]Gregory, J.R. Does Corporate Reputation Provide a Cushion to Companies Facing Market Volatility Some Supportive Evidence [J]. Corporate Reputation Review,1998,1(3):288-290
[81]Florida R, Davison D. "Gaining from green management:environmental management systems inside and outside the factory"[J]. California Management Review,2001(43):64.
[82]Fombrun, C. and Shanley, M. "What's in a name? Reputation building and corporate strategy"[J]. Academy of Management Journal,1990(33):233-258
[83]Brickson, S. Organizational identity orientation:The genesis of the role of the firm and distinct forms of social value[J]. Academy of Management Review,2007,32(5):864-888
[84]Suchman, M C. Managing legitimacy Strategic and institutional approaches[J]. Academy of Management Review,1995,20:571-610
[85]Jayachandran, Satish, Kelly Hewett, and Peter Kaufman. Customer response capability in a sense-and-respond era:The role of customer knowledge process[J]. Journal of the Academy of Marketing Science,2004,32(Sum.):219-233
[86]Rogers, Martha. Customer strategy:Observations from the trenches[J]. Journal of Marketing,2005,69(Oct.):262-263
[87]Ford R and McLaughlin F " Perceptions of Socially Responsible Activities and Attitudes: A Comparison of Business School Deans and Corporate Chief Executives[J]. Academy of Management Journal,1984(27)3:666-674
[88]Waddock, Sandra, A., Samuel, B., Graves. The Social Perfonnance--Financial
[89]Performance Link[J]. Strategic Management Jornal,1997,(1):44-47
[90]Williajn C, Frederiek. From CSRI to CSRZ:The Maturing of Business and Society Thought[J].Business and Society,1994,33(2):150-164
[91]Ramanathan KV.1976.Toward a theory of corporate social accounting.The accounting Review,51(3):516-528
[92]Ambler, T., Barrow, S. The employer brand. Journal of Brand Management,1996,4: 185-206
[93]Roberts R w.1992.Determinants of corporate social responsibility disclosure:an application of stakeholder theory. Accounting, organizations and Society,17(6):595-612
[94]Patten D M.1991.Exposure, legitimacy, and social disclosure.Journa of Accounting and Public Policy,10(4):297-308
[95]Jenkins H, Yakovleva N.2006.Corporate social responsibility in the mining industry:Exploring Trends in social and environmental disclosure. Journal of Cleaner Production,14(3-4):271-284
[96]Roberts R W.1992. Determinants of corporate social responsibility disclosure:an application of stakeholder theory. Accounting, Organizations and Society,17(6):595-612
[97]Haniffa R, Cooke E T.2005.The Impact of Culture and Corporate Governance on Corporate Social Reporting. Journal of Accounting and Public Policy,24(5):391-430
[98]Nazli A,Mohd Ghazali,2007.Ownership structure and corporate Social responsibility disclosure:Some Malaysian evidence. Corporat Governace,7(3):23-29
[99]Wooldridge, B. and Floyd, S. W. The strategy process,middle management involvement, and organizational performance [J]. Strategic Management Journal,1990(11):231-241
[100]刘俊海.公司的社会责任[M].北京：法律出版社,1999年
[101]李立清.企业社会责任研究[M].北京：人民出版社,2005年
[102]单忠东.中国企业社会责任调查报告[M].北京：经济科学出版社,2007年
[103]李洪彦.中国企业社会责任研究[M].北京：中国统计出版社,2006年
[104]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M].上海：上海人民出版社,2007年
[105][美]福斯特·莱茵哈特著,李丽译,企业管理与自然环境[M].大连：东北财经大学出版社,2000年
[106][美]乔治·斯蒂纳、约翰·斯蒂纳著,企业、政府与社会[M].张志强、王春香译.北京：华夏出版社,2002年/1997年
[107]斯蒂芬·P·罗宾斯.管理学(中文版)[M].北京：中国人民大学出版社,1997年
[108]大卫·威勒,玛丽业·西兰琶.利益相关者公司[M].北京：经济管理出版社,2001年
[109]Aaker D A.管理品牌资产[M].奚卫华,董春海译.北京：机械工业出版社,2005年：10-15
[110]Upshaw L B.塑造品牌特征[M].戴贤远译.北京：清华大学出版社,2001年：32-38.
[111]KotlerP, ArmstorngG.营销学导论[M].俞利军译.北京：华夏出版社,1999年：320
[112]Keller K L.战略品牌管理[M].李乃和,李凌,沈维等译.北京：中国人民大学出版社,2001年：2-5
[113]余明阳.品牌学[M].广州：广东经济出版社,2002年：1-10
[114]Gronroos C.服务管理与营销—基于顾客关系的管理策略[M].第2版.韩经伦等译.北京：电子工业出版社,2000年
[115]Duncan T, Mori arty S.品牌至尊：利用整合营销创造终极价值[M].廖宜怡译.北京：华夏出版社,2000年：62-64
[116]约翰·菲利普·琼斯.广告与品牌策划[M].范秀成译.北京：机械工业出版社,1998年：36
[117]Winkler A.快速建立品牌[M].赵怡等译.北京：机械工业出版社,2000年：183-193.
[118]王兴元.名牌生态系统分析理论及管理策略研究：基于生态学视角的探索[M].北京：经济科学出版社,2007年：1-5
[119]李兰.企业家看社会责任-2007中国企业家成长与发展报告[M].北京：机械工业出版社,2007年：35
[120]甘碧群.企业营销道德[M].湖北人民出版社,1997年
[121]寇小萱.企业营销中的伦理问题研究[M].天津人民出版社,2001年
[122]Philip Kotler. Marketing Management (Tenth Edition) [M].北京：清华大学出版社,2001年：86
[123]王新新.品牌本体论[J].企业研究,2004年第8期：25-27
[124]张晨,苏迪.企业社会责任对经济绩效的影响[.J].科技情报开发与经济,2007年第22期
[125]陈华,于光平.企业社会责任：国外理论演进及最新文献述评[J].石家庄经济学院学报,2007年第1期
[126]刘建秋,宋献中.社会责任与企业价值创造研究：回顾与展望[J].中南财经政法大学学报,2010年第3期
[127]朱瑞雪,郭京福.社会责任与企业国际竞争力研究[J].华东经济管理,2004年第6期：28-30
[128]陈玉清,马丽丽.我国上市公司社会责任会计信息的市场反应实证分析[J].会计研究,2005年第11期：76-81
[129]贺小刚.公司社会责任与价值创造：基于社会调查的数据分析[J].科学·经济·社会,2008年第3期：62-69
[130]贾生华,陈宏辉.利益相关者的界定方法述评[J].外国经济与管理,2002年第5期
[131]刘俊.用交易费用理论解释企业社会责任[J].内蒙古科技与经济,2004年第14期：76-77.
[132]屈晓华,企业社会责任演进与企业良性行为反应的互动研究[J].管理现代化,2003年第5期
[133]沈洪涛,沈艺峰.我国企业相关利益者的识别与权重研究[J].经济管理,2004年第10期
[134]张亚梅.论社会责任会计[J].经济问题探索.2001年第6期
[135]田昆儒.中国社会责任会计问题研究综述[J].会计之友,2007年第12期
[136]卢代富,国外公司社会责任界说述评[J].现代法学,2001年第3期
[137]鞠芳辉,谢子远,宝贡敏.企业社会责任的实现-基于消费者选择的分析[J].中国工业经济,2005年第9期
[138]李立清.企业社会责任评价理论与实证研究：以湖南省为例[J].南方经济,2006年第1期
[139]陈宏辉,贾生华.利益相关者理论与企业伦理管理的新发展[J],社会科学,2002年第6期
[140]彭光华.公司社会责任与社会标准认证[J].中国社会保障,2004年第5期
[141]张燚,张锐,刘进平.品牌价值来源及其理论评析[J],预测,2010年第5期
[142]张燚,张锐.论生态型品牌关系的框架建构[J].管理评论,2005年第17(1)期：18-23.
[143]张燚,刘进平,张锐.利益相关者视角下的品牌关系模式研究[J].企业经济,2008年第10期：54-57
[144]于春玲,赵平.品牌资产及其测量中的概念解析[J].南开管理评论,2003年第1期：10-13
[145]范秀成,冷岩.品牌价值评估的忠诚因子法[J].科学管理研究,2000年第18(5)期：50-56
[146]何存英,雷杰,李蕾蕾.当前我国企业社会责任缺失的原因及对策探析[J].昆明 学院学报,2008年第3期
[147]张木.建设资源节约环境友好型社会的几点思考[J].中国党政干部论坛,2007年第10期：46-47
[148]叶会枝,吴莺.企业社会责任与和谐社会建设[.1].党政干部论坛,2007年第1期：22-23
[149]王大超.中国企业社会责任现状与提升措施[J].北方论丛,2005年第2期：142-144
[150]葛建平,雷涯邻.转型期中小企业社会责任的缺失[J].企业改革与管理,2006年第10期：13-14
[151]王爱国,武锐.我国企业社会责任缺失的机理透析[J].山东社会科学,2010年第4期
[152]叶静.企业社会责任与政府规制问题研究[J].财经问题研究,2009年第8期
[153]韩晶.企业社会责任的博弈模型分析[.J].财经问题研究,2007年第10期
[154]耿合江等.企业社会责任的影响因素及推进机制[J].中国人力资源开发,2008年第7期
[155]辛杰.企业社会责任驱动因素研究[J].预测,2008年第6期
[156]张志强,王春香.西方企业社会责任的演化及其体系[J].宏观经济研究,2005年第9期：25-28
[157]韦德贞.博弈视角下企业社会责任与企业价值关系研究[J].财会通讯,2011年(8)
[158]杜兰英等.中国企业社会责任博弈分析[J].当代经济科学,2007年第1期
[159]朱永明.企业社会责任履行能力成熟度研究[J].郑州大学学报(哲学社会科学版),2009年第6期
[160]朱永明.企业社会责任评价体系研究[J].经济经纬,2008年第5期
[161]王慧,王建琼.基于生命周期视角的企业社会责任研究[J].西南交通大学学报(社会科学版),2008年第5期
[162]陈迅,韩亚琴.企业社会责任分级模型及其应用[J].中国工业经济,2005年第9期
[163]程鹏,张勇.关于企业社会责任的研究综述[J].西南科技大学学报(哲学社会科学版),2009年第1期
[164]黄喜,李建平,张洪石.科研项目管理成熟度模型及其应用研究[J].中国科技论坛,2009年第6期
[165]高微,寇小首企业社会责任的延伸指标体系构成研究[J].商业时代,2007年第36期：51-52
[166]郭淑宁.论企业社会责任与品牌建设的互动关系[J].商业时代,2009年第21期
[167]郭红玲.国外企业社会责任与企业企业绩效关联性研究综述[J].生态经济,2006年第4期：83-86
[168]温炎,许正良,马欣欣.企业履行社会责任对品牌提升的影响作用探析[J].现代管理科学,2012年第3期
[169]郑建峰.基于社会责任的企业形象塑造[J].企业经济,2008年第10期
[170]朱华友、丁四保.产业集群治理：一个基于浙江省企业社会责任实证的视角[J].经济地理,2006年第6期：997-1000
[171]于颖.基于企业社会责任的品牌建设研究[J].江苏商论,2011年第5期
[172]宋献中,龚明晓.公司会计年报中社会责任信息的价值研究-基于内容的专家问卷分析[J].管理世界,2006年第6期：104-107
[173]时傲兵.公益营销：企业视角下的社会责任观[J].企业活力,2008年第4期
[174]刘远飞.我国保险业中的营销道德分析[J].商业研究,2003年(22)
[175]屈晓华.企业社会责任演进与企业良性行为反应的互动研究[J].管理现代化,2003年第5期：13-16
[176]李雄飞.企业社会责任评价指标体系的构建[J].中国乡镇企业会计,2007年第9期：104-104
[177]张建同等.企业的社会责任与企业绩效的相关性研究[J].华东经济管理,2007年第7期：94-97
[178]纪的.西方学者对市场营销道德的判定及其创新营销方式[J].决策借鉴,1998年第5期
[179]欧阳电平.企业营销道德测试与评价系统研究[J].武汉大学学报,1998年第2期
[180]李文川等.基于SAS000的民营企业社会责任现状调查分析-以浙江省为例[J].商业经济与管理,2007年第3期：21-26
[181]叶祥松,黎友焕.企业社会责任研究评述[J].经济学动态,2007年第5期
[182]袁昊,夏鹏,赵卓丽.《承担社会责任未必影响公司发展一从企业社会责任指向谈企业社会责任与绩效关系》[J].华东经济管理,2004年第6期：34-36
[183]李正.构建我国企业社会责任信息披露体系研究[J].经济经纬,2006年第6 期：56-59
[184]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年第2期：77-83
[185]陆凤林、徐立青.中小企业社会责任投入成本与收益分析[J].商业时代2007年第3期
[186]会立印.企业社会责任运动测评指标体系实证研究-消费者视角[J].中国工业经济,2006年第6期
[187]陆凤英.中小企业国际化经营战略选择[J].企业世界,2006年第9期
[188]张强.沉重的翅膀-关于企业的社会责任[J].企业经济,2000年第2期：12-13
[189]黄世贤.企业社会责任的经济学思考[J],江西社会科学,2006年第6期
[190]邓子纲.企业社会责任对企业核心层竞争力影响的研究[J],湖南社会科学,2008年第2期
[191]田虹.企业社会责任与经济效益的相关性[J],生产力研究,2008年第6期
[192]朱文忠.跨国公司企业社会责任国别差异性的原因与对策[J].国际经贸探索,2007年第5期：76-80
[193]张宁.企业社会责任影响企业价值的实证分析[J].山东工商学院学报,2010年第24(2)期
[194]林军.企业社会责任的社会契约理论解释[J].新华文摘,2004年第24期：50
[195]林乐芬.上市公司股权集中度实证研究[J].经济学研究,2005年第11期：53-57
[196]冯天丽,井润田.企业社会责任研究述评及未来研究启示[C].第六届中国管理学年会,2011年
[197]冯天丽,井涧田.制度环境与企业家政治联系意愿的实证研究[J].管理世界,2009年第8期：81-91
[198]井润田,张远.基于股权结构的合资企业社会责任研究[J].管理评论,2009年第12期：101-108
[199]张进发.基于利益相关者理论的企业社会责任管理研究[D],天津：南开大学,2009年
[200]刘长喜.利益相关者-社会契约与企业社会责任[D],上海：复旦大学,2005年
[201]龚明晓.企业社会责任信息决策价值研究[D].暨南大学博士学位论文,2007年
[202]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抓 [J].中国工业经济,2006年第2期：77-83
[203]刘长翠,孔晓婷.社会责任会计信息披露实证研究——来自沪市 2002年-2004年度的经验数据[J].会计研究,2006年第10期：36-43
[204]马连福,赵颖.上市公司社会责任信息披露影响因素研究[J].证券市场导报,2007年第3期：5-9
[205]邵君利.企业社会责任活动对企业价值的影响——根据中国化学制品行业上市公司的经验数据[J].审计与经济研究,2009年第1期
[206]沈洪涛,杨熠.公司社会责任信息披露的价值相关性研究[J].当代财经,2008年第3期：103-107.
[207]沈洪涛.公司特征与公司社会责任信息披露[J].会计研究,2007年第3期：9-16.
[208]宋献中,龚明晓.社会责任信息的质量与决策价值评价—上市公司会计年报的内容分析[J].会计研究,2007年第2期：37-43
[209]王秀丽.企业社会责任信息有用性实证分析—基于新疆上市公司的数据[J].财会通讯,2009年第2期：97-99
[210]王加灿.基于生命周期理论的企业社会责任管理[J].企业经济,2006年第5期：63-65
[211]史永隽.利益相关者理论新维度与动态企业社会责任观[J].岭南学刊,2007年第4期：79-86
[212]陈玉清,马丽丽.我国上市公司社会责任会计信息市场反应实证分析[J].会计研究,2005年第11期：135-81
[213]朱金凤,杨鹏鹏.企业社会责任与财务绩效关系的实证检验[J].统计与决策,2009年第7期：135-137
[214]宋建波,李爱华.企业社会责任的公司治理因素研究[J].财经问题研究,2010,年第5期：23-29
[215]李伟阳.“科学的企业社会责任观”的五大内涵[J].WT0经济导刊,2010年第1期：68-69
[216]刘建秋.要素禀赋差异与企业产权博弈[J].商业研究,2009年第6期：45-49
[217]李海舰,原磊.企业永续发展的制度安排[J].中国工业经济,2005年第12期：94-102
[218]王世权,李凯.企业社会责任解构：逻辑起点、概念模型与履约要义[J].外国经 济与管理,2009年第6期：25-31
[219]程宏伟,冯茜颖,王艳.自然契约、生态利润与企业可持续发展[J].中国工业经济,2010年第5期：88-98
[220]陈宏辉,贾生华.企业利益相关者三维分类的实证分析[J].经济研究,2004年第4期：80-90
[221]陈宏辉,贾生华.企业利益相关者的利益协调与公司治理的平衡原理[J].中国工业经济,2005年第8(209)期：114-121
[222]杨宝良,陈羽.政府推动企业社会责任的比较研究[J].南方金融,2009年第8期：64-66
[223]张传良.中外企业慈善捐赠状况对比调查[J].中国企业家,2005年第15(17)期：28-30
[224]谢佩洪,周祖城.中国背景下CSR与消费者购买意向关系的实证研究[J].南开管理评论,2009年第1(12)期：64-70
2 数据来源：《BP世界能源统计》(2012年6月)。
3 中国新闻网：http://www.chinanews.com/ny/2011/11-27/3489348.shtml.
4 数据来源：《中国企业公民报告(2009)》。
4 The World Bank.Cost of pollution in China[EB/OL].[2007-2-1]http://siteresources.worldbank. org/INT EAPREGT 0PENVIRONMENT/Resources/China Cost of Pollution. pdf.
6 数据来源：《蓝天路线图之中国大气污染源定位报告》(2011年12月)。
7 中国政府网：http://www.gov.cn/wszb/zhibo516/content 2153449.htm.
8 网易网：http://tech.163.com/special/foxconn_list/。
9 数据来源：《2011年度中国慈善捐助报告》(2012年6月)。
10 孔令军,《转型时期中国启业社会责任研究》,吉林大学博士学位论文(2008年)。
11 ¨国际通称Corporate Social Responsibility(CSR),亦称Business Social Responsibility 或 Entrepreneurial Social Responsibility,其中部分术语带有特殊内涵,区域性特征明显,如智利常用Responsibilidad Social Empresarial,印度则使用Corporate Citizenship 或 Socially Sensitive Corporate.中文则主译为企业社会责任、公司社会责任等。就分析启业社会责任而言,可视公司等同于企业(下同,且.或有交叉)。
12 陈华,于光平,企业社会责任：国外理论演进及最新文献述评,石家庄经济学院学报,2007年01期
13 贾生华、陈宏辉,利益相关者的界定方法述评,外国经济与管理,2002年第5期
14 张焱、刘进平、张锐,利益相关者视角下的品牌关系模型研究,企业经济,2008年第10期
15 候立松,品牌管理的实质——利益相关者关系管理，求索，2010年第4期
16 供立松,利益相关者视角下的品牌关系生命周期管理,企业纤济，2010年第7期
18 Biel A L. How brand image drives brand equity[J].Journal of Advertising Research,1992, (32):6-12
19 AakerD A管理品牌资产[M].奚卫华,董春海译.北京：机械工业出版社,2005.10-15.
20 Upshaw L B塑造品牌特征[M].戴贤远译.北京：清华大学出版社.2001.32-38.
21 lutton P. The emerging importance of brand energy in the financial services sector[J]. Journal of Financial Services Marketing,2005,9(4):307-317.
22 冯天丽.井润田.企业社会责任研究述评及未来研究启示[C].第六届中国管理学年会：2011.
23 Ambler, T., Barrow. S. The employer brand. Journal of Brand Management,1996,4:185-206
24 Roberts R w.1992. Determinants of corporate social responsibility disclosure:an application of stakeholder theory. Accounting, organizations and Society,17(6):595-612
25 Patten D M.1991. Exposure, legitimacy, and social disclosure. Journa of Accounting and Public Policy, 10(4):297-308
Jenkins H, Yakovleva N.2006.Corporate social responsibility in the mining industry:Exploring Trends in social and environmental disclosure.Journal of Cleaner Production,14(3-4):271-284
Roberts R W.1992.Determinants of corporate social responsibility disclosures application of stakeholder theory.Accounting, Organizations and Society,17(6):595-612
Haniffa R, Cooke E T.2005.The Impact of Culture and Corporate Governance on Corporate Social Reporting. Journal of Accounting and Public Policy,24(5):391-430
Nazli A.Mohd Ghazali,2007.Ownership structure and corporate Social responsibility disclosure:Some Malaysian evidence. Corporat Governace.7(3):23-29
30 Floyd, S. W. and Wooldridge, B. Middle management involvement in strategy and its association with strategic type: a research note[J]. Strategic Management Journal,1992(13):153-167
31 Floyd, S. W. and Wooldridge, B. Dinosaurs or dynamos? Recognising middle management's strategic role[J]. Academyof Management Executive,1994,8(4):47-57
32 Floyd, S. W. and Wooldridge, B. Middle managument's strategic influence and organizational performance[J].] Journal of Management Studies,1997,34(3):465-485
33 Wooldridge, B. and Floyd, S. W. The strategy process,middle management involvement,and organizational performance[J]. Strategic Management Journal,1990(11):231-241
[34] 姜启军,苏勇.基于社会责任的食品企业危机管理[J].经济管理,2010(7)
[1]Jean-Noel Kapfer. StrategicBrand Management:New Approaches to Creating and Evaluating Brand Equity[M]. London,1992
[2]Schultz D, Schultz H. Brand babble:sense and nonsense about branding [M]. Cincinnati Ohio:South-Western Educational Pub,2003:10-36
[3]Perry A. Before the brand:creating the unique DNA of an enduring brand identity [M]. New York:McGraw Hill,2002
[4]Becchetti, L., R.Cicirettiandl. Hasan:2007. Corporate Social Responsibility and Shareholder's Value:An Event Study Analysis, Working Paper, Federal Reserve Bank of Atlanta
[5]Bowman, E. H.and M. Haire. A StrategicPosture Toward Corporate Social Responsibility, California Management Review 18,1975:49-58
[6]Brammer, S., C. Brooksand S.Pavel incorporate Social Performance and Stock Returns: UK Evidence from Disaggregate Measures, Financial Management 35,2005a:97-116
[7]Brammer,S., C. Brooksand S. Pavelin. The Stock Performance of America's 100 Best Corporate Citizens, Working Paper, Cass BusinessSchool, City University,2005b
[8]Achenbaum A A. The mismanagement of brand equity [M]. New York:ARF Fifth Annual Advertising and Promotion Workshop,1993:113-126
[9]Arnold D. The Handbook of brand management [M].MA:Addison-Wesley Publishing, 1992:78-90
[10]Kotler P, Jain D, Maesincee S. Marketing moves:a new approach to profits, growth, and renewal[M]. Boston:Harvard Business School Press,2002:20-51
[11]Foley J, Kendrick J. Balanced brand:how to balance the stakeholder forces that can make or break your business [M]. San Francisco:Jossey-Bass,2006:101-153
[12]Heskett JL, Sasser W E Jr, Schlesinger LA. The value profit chain:treat employees like customers and customers like employees[M]. New York:The Free Press,2003:210-214.
[13]Freeman. Strategic Management:A Stakeholder Approach[M]. Boston:Pitman Publishing Inc.,1983
[14]Cochran,P.L.and R.A. Wood. Corporate Social Responsibility and Financial Performance, Academy of Management Journal 27,1984:42-56
[15]Cornell,B.and A. C.Shapiro. Corporate Stakeholder and Corporate Finance, Financial Management 16,1987:5-14
[16]Dierkes, M.and R. Coppock. Europe Tries the Corporate Social Report, Business and Society Review,Spring,1978:21-24
[17]Fombrun,C.J., N.A.Gardbergand M.L.Barnett. Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk, Business and Society Review 105,2000:85-106
[18]Freedman, Bikki Jaggi. Pollution disclosures, pollution performance and economic performance, Omega, volume 10,1982:167-176
[19]George Balabanis Hugh C.Phillips, Jonathan Lyall. Corporate social responsibility and economic performance in the top British companies:are they linked? European Business Review 1,1998:25-44
[20]Heckman,J..Sample Selection Biasasa Specification Error, Econometrica,47,1979: 153-162
[21]Heckman, J.J., R.J. LaLonde, and J.A. Smith.The economics and econometrics of active labor market programs. Ashenfelter O and Card D.Handbook of labor economics,3,1999: 1865-2097
[22]Williamson, O. E. The Institutions of Capitalism:Firms, Markets, Relational Contracting[M].New York:Free Press,1985
[23]Orlitzky, M., Schmidt, F. L. and Rynes, S. L. Corporate social and financial performance: A meta-analysis [J]. Organization Studies,2003,24(3):403-443
[24]Hsieh, H. F. and Shannon, S. E. Three approaches to qualitative content analysis [J]. Qualitative Health Research,2005,15(9):1277-1288
[25]Pava, M. L. and J. Krausz. The Association Between Corporate Social Responsibility and Financial Performance:The Paradox of Social Cost, Journal of Business Ethics 15,1996: 321-357
[26]Rosenbaum,P.and D. Rubin. The Central Role of the Propensity Scorein Observational Studies for Causal Effects, Biometrika 70,1983:41-55
[27]Rosenbaum,P.and D. Rubin. Constructing a Control Group Using Multivariate Matched Sampling Methods that Incorporate the Propensity, American Statistician 39,1985a:33-38
[28]Rosenbaum,P.and D. Rubin. The Bias Dueto Incomplete Matching, Biometrics 41,1985b: 103-116
[29]Spicer,B. H. Investors, Corporate Social Performance and Information Disclosure:An Empirical Study, Accounting Review 53,1978:94-111
[30]Shane, Philip B., and Spicer, Barry H.. Market Response to Environmental Information Produced Outside the Firm, The Accounting Review,58(3),1983:521-538.
[31]Tsoutsourz, M.Corporate Social Responsibility and Financial Performance (Applied Financial Project, Berkeley, California),2004
[32]Turban, D.B.and D. W. Greening. Corporate Social Performance and Organizational Attractiveness to Prospective Employees, Academy of Management Journal 40,1997:658-672
[33]Vance,S. Are Socially Responsible Firms Good Investment Risks? Management Review 64,1975:18-24
[34]Waddock, S., Graves, S.. The corporate social performance-financial performance link, Strategic Management Jounal 18,1997:303-319
[35]Abbott, W. F. and Monsen, R. J. On the Measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement [J]. The Academy of Management Journal,1979,22(3):501-515
[36]Unerman, J. Methodological issues-Reflections on quantification in corporate social reporting content analysis[J].Accounting, Auditing and Accountability Journal,1999,13(5): 667-680
[37]Zeghal, D. and Sadrudin A. A. Comparison of Social Responsibility Information Disclosure [J]. Accounting, Auditing and Accountability Journal,1990,3(1):38-53
[38]Gray, R., Kouhy, R. and Lavers, S. Corporate social and environmental reporting:A review of the literature and a longitudinal study of UK disclosure [J]. Accounting, Auditing and Accountability Journal,1995,8(2):47-77
[39]Gray, R., Kouhy, R. and Lavers, S. Constructing a research database of social and environmental reporting by UK companies [J]. Accounting, Auditing and Accountability Journal,1995,8(2):78-101
[40]Bradgon,J.H.,Marlin,J.Is Pollution Profitable? [J].Risk Management,1972,19(4):9-1
[41]Moskowitz, M. Choosing Socially Responsible Stocks[J].Business and Society,1972, (1): 71-75
[42]Simpson, G.W., Kohers, T. The Link between Corporate Social and Financial Performance:Evidence from the Bank Industry[J].Journal of Business Ethics,2002,35(2): 97-110
[43]Chin-Hung Lin, Ho Li-Yang, Dian-Yan Liu. The Impact of Corporate Social Responsibility on Financial Performance:Evidence from Business in Taiwan [J]. Technology in Society,2009,31 (1):56-63
[44]Hannu Schadewitz, Mikael Niskala. Communication via Responsibility Reporting and Its Effect on Firm Value in Finland[J].Corporate Social Responsibility and Environmental Management,2010,17(2):96-106
[45]Vance, S. Are Socially Responsible Firms Good Investment Risks? [J]. Management Review,1975, (64):18-24
[46]Margolis, J.D., Walsh, J. P. Misery Loves Companies:Rethinking Social Initiatives by Business[J].Administrative Science Quarterly,2003,48(2):268-305
[47]McWilliams, A., Siegel, D. Corporate Social Responsibility:A Theory of the Firm Perspective[J].Academy of Management Review,2001,26(3):117-127
[48]Schaltegger, S., Synnestvedt, T. The Link between "Green" and Economic Success: Environmental Management as the Crucial Trigger between Environmental and Economic Performance[J].Journal of Environmental Management,2002,65(4):339-346
[49]M.Wagner, S. Schaltegger. The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance:An Empirical Study of EU Manufacturing[J].European Management Journal,2004,22(5):557-572
[50]Salzmann,O., Lonescu-Somers, A., Steger, U. The Business Case for Corporate Sustainability:Literature Review and Research Opinions[J].European Management Journal,2005,23(1):27-36
[51]Biel A L. How brand image drives brand equity [J]. Journal of Advertising Research,1992, (32):6-12
[52]Hutton P. The emerging importance of brand energy in the financial services sector[J]. Journal of Financial Services Marketing,2005,9(4):307-317
[53]Muniz AM Jr, O'GuinnTC. Brand community[J]. Journal of Consumer Research,2001, 27(4):412-432
[54]Me Alexander JH, Schouten JW, Koening H F. Building brand community [J]. Journal of Marketing,2002,66(1):38-55
[55]Ailawadi K L, Donald R L, Scott A N. Revenue premium as an outcome measure of brand equity[J]. Journal of Marketing,2003, (67):1-17
[56]Stewart F. Taking care'of brand needs a broader outlook[J]. Marketing (UK),2002, (1): 20
[57]Schultz D E. The Marginalized Brand[J]. Marketing Management,2004,13 (6):12-13.
[58]Davis D F. The effect of brand equity in supply chain relationships [D]. Knoxville:The University of Tennessee,2003.25-50
[59]Webster F. Understanding the relationships among brand, consumers and resellers[J]. Journal of the Academy of Marketing Science,2000,28(1):17-23
[60]Jones R. Finding sources of brand value:developing a stakeholder model of brand equity[J]. Brand Management,2005,13(1)
[61]Schultz M, Hatch M J, Larsen M H, etal. How brands are taking over the corporation [J]. Expressive Organization,2002, (1)
[62]Vargo S L, Lusch R F. Evolving to a new dominant logic for marketing [J]. Journal of Marketing,2004,68(1):1-17
[63]Mitchell A. Enriched brand relations:branding is not just about selling a productor service-it is about creating a bond with a multifaceted proposition [J]. Brand Strategy,2002, (8):40
[64]Hillman, Keim. The stakeholder theory of the corporation[J]. Academy of Management Review,2001,20 (6):117-118
[65]Russo, Fouts. The corporate social performance and corporate financial performance debate:twenty five years of incomparable research [J]. Business and Society,1997,36 (1): 259-263
[66]Lantons G. The boundaries of strategic corporate social responsibility [J]. Journal of Consumer Marketing,2001,18(7)
[67]Van Marrewijk M. Concepts and definitions of CSR and corporate sustainability [J]. Business & Society Review,2003.11 (3):105-108
[68]Gots,i M.,W ilson, A.M.Corporate Reputation:Seeking a Definition Corporate Communications[J].An International Journa,12001,6(1):24-30
[69]Fombrun, C. J., Riel, C.V. The Reputational Landscape[J].Corporate Reputation Review, 1997, (1):5-13
[70]Cotril, M.T.Corporate Social Responsibility and the Market place[J] Journal of Business Ethics,1990,(9):723-729
[71]Sen, S., Bhattacharya, C.B. Does Doing Good always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility [J].Journal of Marketing Research,2001, (5): 225-243
[72]Mohr. L.A., Webb, D.J. The Effect of Corporate Social Responsibility and Price on Consumer Reponses[J].The Journal of Consumer Affairs,2005,39(1):121-147
[73]Bridges, S.,Harrison, J.K. Employee Perceptions of Stakeholder Focus and Commitment to the Organization[J]. Journal of Managerial Issues,2003, (4):498-509
[74]Fombrun,C., Shanl By, M.What s in a Name Reputation Building and Corporate Strategy [J]. Academy of Management Journal 1990, (33):233-258
[75]Turban, D.B.,Greening, D.W. Corporate Social Performance and Organizational Attractiveness to Prospective Employees [J]. Academy of Management Journal 1996,40(3): 658-672
[76]Berry, M.A., Rondinell,i D.A.Proactive Corporate Environmental Management:A New Industrial Revolution [J]. Academy of Management Executive,1998,12(2):38-50
[77]Pava, M.L., Krausz, J. The Association between Corporate Social-Responsibility and Financial Performance:The Paradox of Social Cost [J]. Journal of Business Ethics,1996, (15): 321-357
[78]Klein, J., Dawar, N. Corporate Social Responsibility and Consumers Attributions and Brand Evaluation in a Product-Harm Crisis [J]. International Journal of Research Marketing, 2004,21(3):203-217
[79]Segerson, K.M., Micel, i T.J. Voluntary Environmental Agreements:Good of Bad News for Environment a Protection[J]. Journal of Environmental Economics and Management, 1998,36(2):1997-1998
[80]Gregory, J.R. Does Corporate Reputation Provide a Cushion to Companies Facing Market Volatility Some Supportive Evidence [J]. Corporate Reputation Review,1998,1(3):288-290
[81]Florida R, Davison D. "Gaining from green management:environmental management systems inside and outside the factory"[J]. California Management Review,2001(43):64.
[82]Fombrun, C. and Shanley, M. "What's in a name? Reputation building and corporate strategy"[J]. Academy of Management Journal,1990(33):233-258
[83]Brickson, S. Organizational identity orientation:The genesis of the role of the firm and distinct forms of social value[J]. Academy of Management Review,2007,32(5):864-888
[84]Suchman, M C. Managing legitimacy Strategic and institutional approaches[J]. Academy of Management Review,1995,20:571-610
[85]Jayachandran, Satish, Kelly Hewett, and Peter Kaufman. Customer response capability in a sense-and-respond era:The role of customer knowledge process[J]. Journal of the Academy of Marketing Science,2004,32(Sum.):219-233
[86]Rogers, Martha. Customer strategy:Observations from the trenches[J]. Journal of Marketing,2005,69(Oct.):262-263
[87]Ford R and McLaughlin F " Perceptions of Socially Responsible Activities and Attitudes: A Comparison of Business School Deans and Corporate Chief Executives[J]. Academy of Management Journal,1984(27)3:666-674
[88]Waddock, Sandra, A., Samuel, B., Graves. The Social Perfonnance--Financial
[89]Performance Link[J]. Strategic Management Jornal,1997,(1):44-47
[90]Williajn C, Frederiek. From CSRI to CSRZ:The Maturing of Business and Society Thought[J].Business and Society,1994,33(2):150-164
[91]Ramanathan KV.1976.Toward a theory of corporate social accounting.The accounting Review,51(3):516-528
[92]Ambler, T., Barrow, S. The employer brand. Journal of Brand Management,1996,4: 185-206
[93]Roberts R w.1992.Determinants of corporate social responsibility disclosure:an application of stakeholder theory. Accounting, organizations and Society,17(6):595-612
[94]Patten D M.1991.Exposure, legitimacy, and social disclosure.Journa of Accounting and Public Policy,10(4):297-308
[95]Jenkins H, Yakovleva N.2006.Corporate social responsibility in the mining industry:Exploring Trends in social and environmental disclosure. Journal of Cleaner Production,14(3-4):271-284
[96]Roberts R W.1992. Determinants of corporate social responsibility disclosure:an application of stakeholder theory. Accounting, Organizations and Society,17(6):595-612
[97]Haniffa R, Cooke E T.2005.The Impact of Culture and Corporate Governance on Corporate Social Reporting. Journal of Accounting and Public Policy,24(5):391-430
[98]Nazli A,Mohd Ghazali,2007.Ownership structure and corporate Social responsibility disclosure:Some Malaysian evidence. Corporat Governace,7(3):23-29
[99]Wooldridge, B. and Floyd, S. W. The strategy process,middle management involvement, and organizational performance [J]. Strategic Management Journal,1990(11):231-241
[100]刘俊海.公司的社会责任[M].北京：法律出版社,1999年
[101]李立清.企业社会责任研究[M].北京：人民出版社,2005年
[102]单忠东.中国企业社会责任调查报告[M].北京：经济科学出版社,2007年
[103]李洪彦.中国企业社会责任研究[M].北京：中国统计出版社,2006年
[104]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M].上海：上海人民出版社,2007年
[105][美]福斯特·莱茵哈特著,李丽译,企业管理与自然环境[M].大连：东北财经大学出版社,2000年
[106][美]乔治·斯蒂纳、约翰·斯蒂纳著,企业、政府与社会[M].张志强、王春香译.北京：华夏出版社,2002年/1997年
[107]斯蒂芬·P·罗宾斯.管理学(中文版)[M].北京：中国人民大学出版社,1997年
[108]大卫·威勒,玛丽业·西兰琶.利益相关者公司[M].北京：经济管理出版社,2001年
[109]Aaker D A.管理品牌资产[M].奚卫华,董春海译.北京：机械工业出版社,2005年：10-15
[110]Upshaw L B.塑造品牌特征[M].戴贤远译.北京：清华大学出版社,2001年：32-38.
[111]KotlerP, ArmstorngG.营销学导论[M].俞利军译.北京：华夏出版社,1999年：320
[112]Keller K L.战略品牌管理[M].李乃和,李凌,沈维等译.北京：中国人民大学出版社,2001年：2-5
[113]余明阳.品牌学[M].广州：广东经济出版社,2002年：1-10
[114]Gronroos C.服务管理与营销—基于顾客关系的管理策略[M].第2版.韩经伦等译.北京：电子工业出版社,2000年
[115]Duncan T, Mori arty S.品牌至尊：利用整合营销创造终极价值[M].廖宜怡译.北京：华夏出版社,2000年：62-64
[116]约翰·菲利普·琼斯.广告与品牌策划[M].范秀成译.北京：机械工业出版社,1998年：36
[117]Winkler A.快速建立品牌[M].赵怡等译.北京：机械工业出版社,2000年：183-193.
[118]王兴元.名牌生态系统分析理论及管理策略研究：基于生态学视角的探索[M].北京：经济科学出版社,2007年：1-5
[119]李兰.企业家看社会责任-2007中国企业家成长与发展报告[M].北京：机械工业出版社,2007年：35
[120]甘碧群.企业营销道德[M].湖北人民出版社,1997年
[121]寇小萱.企业营销中的伦理问题研究[M].天津人民出版社,2001年
[122]Philip Kotler. Marketing Management (Tenth Edition) [M].北京：清华大学出版社,2001年：86
[123]王新新.品牌本体论[J].企业研究,2004年第8期：25-27
[124]张晨,苏迪.企业社会责任对经济绩效的影响[.J].科技情报开发与经济,2007年第22期
[125]陈华,于光平.企业社会责任：国外理论演进及最新文献述评[J].石家庄经济学院学报,2007年第1期
[126]刘建秋,宋献中.社会责任与企业价值创造研究：回顾与展望[J].中南财经政法大学学报,2010年第3期
[127]朱瑞雪,郭京福.社会责任与企业国际竞争力研究[J].华东经济管理,2004年第6期：28-30
[128]陈玉清,马丽丽.我国上市公司社会责任会计信息的市场反应实证分析[J].会计研究,2005年第11期：76-81
[129]贺小刚.公司社会责任与价值创造：基于社会调查的数据分析[J].科学·经济·社会,2008年第3期：62-69
[130]贾生华,陈宏辉.利益相关者的界定方法述评[J].外国经济与管理,2002年第5期
[131]刘俊.用交易费用理论解释企业社会责任[J].内蒙古科技与经济,2004年第14期：76-77.
[132]屈晓华,企业社会责任演进与企业良性行为反应的互动研究[J].管理现代化,2003年第5期
[133]沈洪涛,沈艺峰.我国企业相关利益者的识别与权重研究[J].经济管理,2004年第10期
[134]张亚梅.论社会责任会计[J].经济问题探索.2001年第6期
[135]田昆儒.中国社会责任会计问题研究综述[J].会计之友,2007年第12期
[136]卢代富,国外公司社会责任界说述评[J].现代法学,2001年第3期
[137]鞠芳辉,谢子远,宝贡敏.企业社会责任的实现-基于消费者选择的分析[J].中国工业经济,2005年第9期
[138]李立清.企业社会责任评价理论与实证研究：以湖南省为例[J].南方经济,2006年第1期
[139]陈宏辉,贾生华.利益相关者理论与企业伦理管理的新发展[J],社会科学,2002年第6期
[140]彭光华.公司社会责任与社会标准认证[J].中国社会保障,2004年第5期
[141]张燚,张锐,刘进平.品牌价值来源及其理论评析[J],预测,2010年第5期
[142]张燚,张锐.论生态型品牌关系的框架建构[J].管理评论,2005年第17(1)期：18-23.
[143]张燚,刘进平,张锐.利益相关者视角下的品牌关系模式研究[J].企业经济,2008年第10期：54-57
[144]于春玲,赵平.品牌资产及其测量中的概念解析[J].南开管理评论,2003年第1期：10-13
[145]范秀成,冷岩.品牌价值评估的忠诚因子法[J].科学管理研究,2000年第18(5)期：50-56
[146]何存英,雷杰,李蕾蕾.当前我国企业社会责任缺失的原因及对策探析[J].昆明 学院学报,2008年第3期
[147]张木.建设资源节约环境友好型社会的几点思考[J].中国党政干部论坛,2007年第10期：46-47
[148]叶会枝,吴莺.企业社会责任与和谐社会建设[.1].党政干部论坛,2007年第1期：22-23
[149]王大超.中国企业社会责任现状与提升措施[J].北方论丛,2005年第2期：142-144
[150]葛建平,雷涯邻.转型期中小企业社会责任的缺失[J].企业改革与管理,2006年第10期：13-14
[151]王爱国,武锐.我国企业社会责任缺失的机理透析[J].山东社会科学,2010年第4期
[152]叶静.企业社会责任与政府规制问题研究[J].财经问题研究,2009年第8期
[153]韩晶.企业社会责任的博弈模型分析[.J].财经问题研究,2007年第10期
[154]耿合江等.企业社会责任的影响因素及推进机制[J].中国人力资源开发,2008年第7期
[155]辛杰.企业社会责任驱动因素研究[J].预测,2008年第6期
[156]张志强,王春香.西方企业社会责任的演化及其体系[J].宏观经济研究,2005年第9期：25-28
[157]韦德贞.博弈视角下企业社会责任与企业价值关系研究[J].财会通讯,2011年(8)
[158]杜兰英等.中国企业社会责任博弈分析[J].当代经济科学,2007年第1期
[159]朱永明.企业社会责任履行能力成熟度研究[J].郑州大学学报(哲学社会科学版),2009年第6期
[160]朱永明.企业社会责任评价体系研究[J].经济经纬,2008年第5期
[161]王慧,王建琼.基于生命周期视角的企业社会责任研究[J].西南交通大学学报(社会科学版),2008年第5期
[162]陈迅,韩亚琴.企业社会责任分级模型及其应用[J].中国工业经济,2005年第9期
[163]程鹏,张勇.关于企业社会责任的研究综述[J].西南科技大学学报(哲学社会科学版),2009年第1期
[164]黄喜,李建平,张洪石.科研项目管理成熟度模型及其应用研究[J].中国科技论坛,2009年第6期
[165]高微,寇小首企业社会责任的延伸指标体系构成研究[J].商业时代,2007年第36期：51-52
[166]郭淑宁.论企业社会责任与品牌建设的互动关系[J].商业时代,2009年第21期
[167]郭红玲.国外企业社会责任与企业企业绩效关联性研究综述[J].生态经济,2006年第4期：83-86
[168]温炎,许正良,马欣欣.企业履行社会责任对品牌提升的影响作用探析[J].现代管理科学,2012年第3期
[169]郑建峰.基于社会责任的企业形象塑造[J].企业经济,2008年第10期
[170]朱华友、丁四保.产业集群治理：一个基于浙江省企业社会责任实证的视角[J].经济地理,2006年第6期：997-1000
[171]于颖.基于企业社会责任的品牌建设研究[J].江苏商论,2011年第5期
[172]宋献中,龚明晓.公司会计年报中社会责任信息的价值研究-基于内容的专家问卷分析[J].管理世界,2006年第6期：104-107
[173]时傲兵.公益营销：企业视角下的社会责任观[J].企业活力,2008年第4期
[174]刘远飞.我国保险业中的营销道德分析[J].商业研究,2003年(22)
[175]屈晓华.企业社会责任演进与企业良性行为反应的互动研究[J].管理现代化,2003年第5期：13-16
[176]李雄飞.企业社会责任评价指标体系的构建[J].中国乡镇企业会计,2007年第9期：104-104
[177]张建同等.企业的社会责任与企业绩效的相关性研究[J].华东经济管理,2007年第7期：94-97
[178]纪的.西方学者对市场营销道德的判定及其创新营销方式[J].决策借鉴,1998年第5期
[179]欧阳电平.企业营销道德测试与评价系统研究[J].武汉大学学报,1998年第2期
[180]李文川等.基于SAS000的民营企业社会责任现状调查分析-以浙江省为例[J].商业经济与管理,2007年第3期：21-26
[181]叶祥松,黎友焕.企业社会责任研究评述[J].经济学动态,2007年第5期
[182]袁昊,夏鹏,赵卓丽.《承担社会责任未必影响公司发展一从企业社会责任指向谈企业社会责任与绩效关系》[J].华东经济管理,2004年第6期：34-36
[183]李正.构建我国企业社会责任信息披露体系研究[J].经济经纬,2006年第6 期：56-59
[184]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年第2期：77-83
[185]陆凤林、徐立青.中小企业社会责任投入成本与收益分析[J].商业时代2007年第3期
[186]会立印.企业社会责任运动测评指标体系实证研究-消费者视角[J].中国工业经济,2006年第6期
[187]陆凤英.中小企业国际化经营战略选择[J].企业世界,2006年第9期
[188]张强.沉重的翅膀-关于企业的社会责任[J].企业经济,2000年第2期：12-13
[189]黄世贤.企业社会责任的经济学思考[J],江西社会科学,2006年第6期
[190]邓子纲.企业社会责任对企业核心层竞争力影响的研究[J],湖南社会科学,2008年第2期
[191]田虹.企业社会责任与经济效益的相关性[J],生产力研究,2008年第6期
[192]朱文忠.跨国公司企业社会责任国别差异性的原因与对策[J].国际经贸探索,2007年第5期：76-80
[193]张宁.企业社会责任影响企业价值的实证分析[J].山东工商学院学报,2010年第24(2)期
[194]林军.企业社会责任的社会契约理论解释[J].新华文摘,2004年第24期：50
[195]林乐芬.上市公司股权集中度实证研究[J].经济学研究,2005年第11期：53-57
[196]冯天丽,井润田.企业社会责任研究述评及未来研究启示[C].第六届中国管理学年会,2011年
[197]冯天丽,井涧田.制度环境与企业家政治联系意愿的实证研究[J].管理世界,2009年第8期：81-91
[198]井润田,张远.基于股权结构的合资企业社会责任研究[J].管理评论,2009年第12期：101-108
[199]张进发.基于利益相关者理论的企业社会责任管理研究[D],天津：南开大学,2009年
[200]刘长喜.利益相关者-社会契约与企业社会责任[D],上海：复旦大学,2005年
[201]龚明晓.企业社会责任信息决策价值研究[D].暨南大学博士学位论文,2007年
[202]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抓 [J].中国工业经济,2006年第2期：77-83
[203]刘长翠,孔晓婷.社会责任会计信息披露实证研究——来自沪市 2002年-2004年度的经验数据[J].会计研究,2006年第10期：36-43
[204]马连福,赵颖.上市公司社会责任信息披露影响因素研究[J].证券市场导报,2007年第3期：5-9
[205]邵君利.企业社会责任活动对企业价值的影响——根据中国化学制品行业上市公司的经验数据[J].审计与经济研究,2009年第1期
[206]沈洪涛,杨熠.公司社会责任信息披露的价值相关性研究[J].当代财经,2008年第3期：103-107.
[207]沈洪涛.公司特征与公司社会责任信息披露[J].会计研究,2007年第3期：9-16.
[208]宋献中,龚明晓.社会责任信息的质量与决策价值评价—上市公司会计年报的内容分析[J].会计研究,2007年第2期：37-43
[209]王秀丽.企业社会责任信息有用性实证分析—基于新疆上市公司的数据[J].财会通讯,2009年第2期：97-99
[210]王加灿.基于生命周期理论的企业社会责任管理[J].企业经济,2006年第5期：63-65
[211]史永隽.利益相关者理论新维度与动态企业社会责任观[J].岭南学刊,2007年第4期：79-86
[212]陈玉清,马丽丽.我国上市公司社会责任会计信息市场反应实证分析[J].会计研究,2005年第11期：135-81
[213]朱金凤,杨鹏鹏.企业社会责任与财务绩效关系的实证检验[J].统计与决策,2009年第7期：135-137
[214]宋建波,李爱华.企业社会责任的公司治理因素研究[J].财经问题研究,2010,年第5期：23-29
[215]李伟阳.“科学的企业社会责任观”的五大内涵[J].WT0经济导刊,2010年第1期：68-69
[216]刘建秋.要素禀赋差异与企业产权博弈[J].商业研究,2009年第6期：45-49
[217]李海舰,原磊.企业永续发展的制度安排[J].中国工业经济,2005年第12期：94-102
[218]王世权,李凯.企业社会责任解构：逻辑起点、概念模型与履约要义[J].外国经 济与管理,2009年第6期：25-31
[219]程宏伟,冯茜颖,王艳.自然契约、生态利润与企业可持续发展[J].中国工业经济,2010年第5期：88-98
[220]陈宏辉,贾生华.企业利益相关者三维分类的实证分析[J].经济研究,2004年第4期：80-90
[221]陈宏辉,贾生华.企业利益相关者的利益协调与公司治理的平衡原理[J].中国工业经济,2005年第8(209)期：114-121
[222]杨宝良,陈羽.政府推动企业社会责任的比较研究[J].南方金融,2009年第8期：64-66
[223]张传良.中外企业慈善捐赠状况对比调查[J].中国企业家,2005年第15(17)期：28-30
[224]谢佩洪,周祖城.中国背景下CSR与消费者购买意向关系的实证研究[J].南开管理评论,2009年第1(12)期：64-70