企业社会责任评估研究
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摘要
企业社会责任理念已成为当前世界范围内的共识和潮流,特别是在欧美国家成立的一些CSR组织,在全球范围发起各种认证来约束企业行为。我国近年来日益频发的食品安全事件、环境污染、企业诚信缺失、矿难重大安全事故等事件,已让政府和社会公众认识到企业履行社会责任管理的必要性和紧迫性。对我国企业承担的社会责任进行评估,可以在总体上把握企业履行社会责任情况,既能督促约束企业在追求利润最大化的同时,承担相应的社会责任,又能对国际企业社会责任认证做好应对措施,从而在国际市场竞争中掌握主动权。因此,本文对企业社会责任评估进行研究具有重要的实际意义。
本文主要围绕企业社会责任评估体系的建立进行分析研究,从企业社会责任评估研究成果、企业社会责任内涵系统梳理归纳开始,以利益相关者理论为依据,选取分析了企业社会责任评估指标,并运用AHP法确定了各指标权重,初步构建起了具有可操作性的企业社会责任评估体系,最后用案例验证所构建的企业社会责任评估体系,并提出了我国企业社会责任推行方面的建议。
本文的研究内容及成果主要有以下几个方面：
第一,系统归纳了国内外对企业社会责任评估研究,对国内的相关研究进行了整理对比。同时系统梳理了国内外对企业社会责任内涵的界定,并以利相关者理论为依据,对企业社会责任内涵进行了初步概括,指出企业社会责任是指企业在谋求经济利润最大化的同时,还应当承担维护和增进在社会领域内与企业行为密切相关者利益的义务。并界定了企业社会责任评估的主要五个方面,即员工责任、政府责任、消费者责任、环境保护责任、公益责任。
第二,分析了企业社会责任五个方面的基本内容,在借鉴前人研究成果的基础上,参考SA8000标准的核心内容,根据“国际化与本土化相结合、科学合理性、可操作性、开放性”四项原则,选取了22项企业社会责任评估指标。
第三,运用AHP法确定了22项指标在评估体系中的权重,并详细制定了各项指标的评分标准,构建起了可用于实践的企业社会责任评估指标体系。
第四,在当地县域经济范围内选择了4家企业,对构建的企业社会责评估体系进行了验证,并对评估结果和企业履行社会责任情况进行了简要分析。
最后,针对我国企业社会责任推进情况,从企业社会责任管理机构设置、政府宏观监管引导、企业自身观念转变、社会公众舆论等方面提出了推进企业社会责任建设的措施和建议。
The concept of corporate social responsibility has become a worldwide consensus and the current trend, especially a number of CSR organizations in the United States and Europe has launched a variety of authentication all over the world to constrain corporate behavior. The government and society have recognized that it is necessary and important for the corporations to fulfill their social responsibility management, because in recent years, there have been many food safety incidents, environmental pollution, lack of business integrity, a major coal mine accidents in China. It is useful to grasp the overall situation of enterprises to fulfill their social responsibilities by the assessment of Chinese corporate social responsibility. It can not only to constrain the pursuit of profit-maximizing, while the corresponding commitment to social responsibility, but also to prepare the measures of international corporate social responsibility certification in order to seize the initiative in the international markets competition.Therefore it is important to study the assessment of corporate social responsibility.
The Corporate Social Responsibility Assessment System has been analyzed and studied in this paper. Began with the results of research of corporate social responsibility assessment, corporate social responsibility content, based on the stakeholder theory and analysis of selected evaluation indicators of corporate social responsibility, an operational evaluation system of corporate social responsibility has been built up by applying the AHP method to determine the weight of each target. Finally corporate social responsibility assessment system has been verified by the case and the advice of implementation of our corporate social responsibility has been proposed.
The main contributions of this work are summarized as follows:
1.The research of corporate social responsibility assessment at home and abroad has been summarized and domestic research has been compared.The definition of corporate social responsibility content at home and abroad has been summarized, and the corporate social responsibility content has been defined based on the stakeholder theory. Corporate social responsibility is an enterprise in the pursuit of economic profit maximization, at the same time, it should also be undertaken to maintain and enhance the obligations in the social field which is closely related to corporate behavior. The main five aspects of corporate social responsibility assessment have been defined, namely, staff responsibility, government responsibility, consumer responsibility, environmental responsibility, public responsibility.
2.The basic content of the five aspects of corporate social responsibility assessment has been analyzed. Based on the previous research results and core content of SA8000 standard, twenty-two indicators of corporate social responsibility assessment have been selected according to the four principles:"combination of internationalization and localization, scientific rationality, operability, openness"
3.The weights of 22 indicators in the assessment system have been determined by using the AHP method. The indicators standards of assessment have been elaborated and the corporate social responsibility assessment index system has been constructed, which can be used to practice.
4.The corporate social responsibility assessment system has been verified by using the four selected companies at the local county. The assessment results and the implementation situation of corporate social responsibility have been analyzed.
Finally, aimed at the promotion situation of China's corporate social responsibility, the measures and proposals have been put forward to promote corporate social responsibility-building, from the establishment of corporate social responsibility management body, the government's macro-regulatory guidance, changes in the concept of enterprise itself and public opinion Etc.
本文主要围绕企业社会责任评估体系的建立进行分析研究,从企业社会责任评估研究成果、企业社会责任内涵系统梳理归纳开始,以利益相关者理论为依据,选取分析了企业社会责任评估指标,并运用AHP法确定了各指标权重,初步构建起了具有可操作性的企业社会责任评估体系,最后用案例验证所构建的企业社会责任评估体系,并提出了我国企业社会责任推行方面的建议。
本文的研究内容及成果主要有以下几个方面：
第一,系统归纳了国内外对企业社会责任评估研究,对国内的相关研究进行了整理对比。同时系统梳理了国内外对企业社会责任内涵的界定,并以利相关者理论为依据,对企业社会责任内涵进行了初步概括,指出企业社会责任是指企业在谋求经济利润最大化的同时,还应当承担维护和增进在社会领域内与企业行为密切相关者利益的义务。并界定了企业社会责任评估的主要五个方面,即员工责任、政府责任、消费者责任、环境保护责任、公益责任。
第二,分析了企业社会责任五个方面的基本内容,在借鉴前人研究成果的基础上,参考SA8000标准的核心内容,根据“国际化与本土化相结合、科学合理性、可操作性、开放性”四项原则,选取了22项企业社会责任评估指标。
第三,运用AHP法确定了22项指标在评估体系中的权重,并详细制定了各项指标的评分标准,构建起了可用于实践的企业社会责任评估指标体系。
第四,在当地县域经济范围内选择了4家企业,对构建的企业社会责评估体系进行了验证,并对评估结果和企业履行社会责任情况进行了简要分析。
最后,针对我国企业社会责任推进情况,从企业社会责任管理机构设置、政府宏观监管引导、企业自身观念转变、社会公众舆论等方面提出了推进企业社会责任建设的措施和建议。
The concept of corporate social responsibility has become a worldwide consensus and the current trend, especially a number of CSR organizations in the United States and Europe has launched a variety of authentication all over the world to constrain corporate behavior. The government and society have recognized that it is necessary and important for the corporations to fulfill their social responsibility management, because in recent years, there have been many food safety incidents, environmental pollution, lack of business integrity, a major coal mine accidents in China. It is useful to grasp the overall situation of enterprises to fulfill their social responsibilities by the assessment of Chinese corporate social responsibility. It can not only to constrain the pursuit of profit-maximizing, while the corresponding commitment to social responsibility, but also to prepare the measures of international corporate social responsibility certification in order to seize the initiative in the international markets competition.Therefore it is important to study the assessment of corporate social responsibility.
The Corporate Social Responsibility Assessment System has been analyzed and studied in this paper. Began with the results of research of corporate social responsibility assessment, corporate social responsibility content, based on the stakeholder theory and analysis of selected evaluation indicators of corporate social responsibility, an operational evaluation system of corporate social responsibility has been built up by applying the AHP method to determine the weight of each target. Finally corporate social responsibility assessment system has been verified by the case and the advice of implementation of our corporate social responsibility has been proposed.
The main contributions of this work are summarized as follows:
1.The research of corporate social responsibility assessment at home and abroad has been summarized and domestic research has been compared.The definition of corporate social responsibility content at home and abroad has been summarized, and the corporate social responsibility content has been defined based on the stakeholder theory. Corporate social responsibility is an enterprise in the pursuit of economic profit maximization, at the same time, it should also be undertaken to maintain and enhance the obligations in the social field which is closely related to corporate behavior. The main five aspects of corporate social responsibility assessment have been defined, namely, staff responsibility, government responsibility, consumer responsibility, environmental responsibility, public responsibility.
2.The basic content of the five aspects of corporate social responsibility assessment has been analyzed. Based on the previous research results and core content of SA8000 standard, twenty-two indicators of corporate social responsibility assessment have been selected according to the four principles:"combination of internationalization and localization, scientific rationality, operability, openness"
3.The weights of 22 indicators in the assessment system have been determined by using the AHP method. The indicators standards of assessment have been elaborated and the corporate social responsibility assessment index system has been constructed, which can be used to practice.
4.The corporate social responsibility assessment system has been verified by using the four selected companies at the local county. The assessment results and the implementation situation of corporate social responsibility have been analyzed.
Finally, aimed at the promotion situation of China's corporate social responsibility, the measures and proposals have been put forward to promote corporate social responsibility-building, from the establishment of corporate social responsibility management body, the government's macro-regulatory guidance, changes in the concept of enterprise itself and public opinion Etc.
引文
[1][美]彼德·德鲁克.管理的实践[M],齐若兰译.北京：机械工业出版社,2006.53
[2]Folger H,Nurt F. A note on social responsibility and stock valuation.Academy of Management Journal,1975,(18):155-159
[3]Bowrnan,E.H.&Haire,M.A Strategie Posture toward Corporate SocialResponsibility [J]. California Managemeni Review,1975,18(2):58-69
[4]Carroll,A.B.A.Three-Dimensional Conceptual Model of Corporate Performance[J].Academy of Management Review,1979,4 (4):497-506
[5]陈维政,吴继红等.企业社会绩效评价的利益相关者模式[J].中国工业经济,2002,(7)：58,62
[6]J effery-Sonnefeld:Measuring Corporate Performance,Academy of Management Proceedings,1982
[7]Clarkson:A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance, The Academy of Management Review,1995.1
[8]郑海东.企业社会责任行为表现：测量维度、影响因素及对企业绩效的影响：[博十学位论文].浙江.浙江大学,2007
[9]SA8000基本知识解读http://www.coctm.com/Html/SystemTrain/SA8000/xiangguanziyuan/ 0161779.html验厂同盟网,2006-10-12
[10]彭华岗.企业社会责任标准研究[J].标准科学,2009,(2)：6
[11]赵雯.企业经营综合评价指标体系研究[J].当代财经,1995,(5)：23-24
[12]卢代富.企业社会责任的经济学与法学分析[M].北京：法律出版社,2002
[13]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,(9)：100-103
[14]李立清,李燕凌.企业社会责任研究[M].北京：人民出版社,2005
[15]田虹.企业社会责任及其推进机制[M].北京：经济管理出版社,2006
[16]姜万军,杨东宁等.中国民营企业社会责任评价体系初探[J].统计研究,2006,(7)：33-36
[17]陈留彬.中国企业社会责任评价实证研究[J].山东社会科学,2007,(11)：145-146
[18]朱永明.企业社会责任评价体系研究[J].经济经纬,2008,(5)：98-100
[19]叶陈刚,曹波.企业社会责任评价体系的构建[J].财会月刊,2008,(6)：42-44
[20]辛杰.基于利益相关者的企业社会责任指标与表现评价[J].山东社会科学，2008,(11)：84--86
[21]沈占波,杜鹏.我国企业社会责任绩效评价体系的构建[J].改革与战略,2009,(5)：160
[22]国务院国资委出台中央企业履行社会责任指导意见.china.com.cn中国网 2008-01-05
[23]彭华岗.企业社会责任标准研究[J].标准科学,2009,(2)：7
[24]陈宏辉,贾生华.企业社会责任观的演进与发展：基于综合性社会契约的理解[J].中国工业经济,2003,(12)：85-86
[25]James J-Brummer, Corporate Responsibility and Legitimaey,Greenwood Press,1991
[26]Archie B Carroll.The pyramid of Corporate social responsibility:Toward the moralmanagement of organizational stakeholders.Business Horizons,1991,34:39-48
[27]袁家方.企业社会责任[M].北京：海洋出版社,1990
[28]刘俊海.公司的社会责任[M].北京：法律出版社,1999
[29]杜栋,庞庆华.现代综合评价方法与案例精选[M].北京：清华大学出版社,2005.9-19
[30]曹凤月.企业社会责任研究中的几个重要问题[J].中国劳动关系学院报,2006,(6)：70-71
[2]Folger H,Nurt F. A note on social responsibility and stock valuation.Academy of Management Journal,1975,(18):155-159
[3]Bowrnan,E.H.&Haire,M.A Strategie Posture toward Corporate SocialResponsibility [J]. California Managemeni Review,1975,18(2):58-69
[4]Carroll,A.B.A.Three-Dimensional Conceptual Model of Corporate Performance[J].Academy of Management Review,1979,4 (4):497-506
[5]陈维政,吴继红等.企业社会绩效评价的利益相关者模式[J].中国工业经济,2002,(7)：58,62
[6]J effery-Sonnefeld:Measuring Corporate Performance,Academy of Management Proceedings,1982
[7]Clarkson:A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance, The Academy of Management Review,1995.1
[8]郑海东.企业社会责任行为表现：测量维度、影响因素及对企业绩效的影响：[博十学位论文].浙江.浙江大学,2007
[9]SA8000基本知识解读http://www.coctm.com/Html/SystemTrain/SA8000/xiangguanziyuan/ 0161779.html验厂同盟网,2006-10-12
[10]彭华岗.企业社会责任标准研究[J].标准科学,2009,(2)：6
[11]赵雯.企业经营综合评价指标体系研究[J].当代财经,1995,(5)：23-24
[12]卢代富.企业社会责任的经济学与法学分析[M].北京：法律出版社,2002
[13]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,(9)：100-103
[14]李立清,李燕凌.企业社会责任研究[M].北京：人民出版社,2005
[15]田虹.企业社会责任及其推进机制[M].北京：经济管理出版社,2006
[16]姜万军,杨东宁等.中国民营企业社会责任评价体系初探[J].统计研究,2006,(7)：33-36
[17]陈留彬.中国企业社会责任评价实证研究[J].山东社会科学,2007,(11)：145-146
[18]朱永明.企业社会责任评价体系研究[J].经济经纬,2008,(5)：98-100
[19]叶陈刚,曹波.企业社会责任评价体系的构建[J].财会月刊,2008,(6)：42-44
[20]辛杰.基于利益相关者的企业社会责任指标与表现评价[J].山东社会科学，2008,(11)：84--86
[21]沈占波,杜鹏.我国企业社会责任绩效评价体系的构建[J].改革与战略,2009,(5)：160
[22]国务院国资委出台中央企业履行社会责任指导意见.china.com.cn中国网 2008-01-05
[23]彭华岗.企业社会责任标准研究[J].标准科学,2009,(2)：7
[24]陈宏辉,贾生华.企业社会责任观的演进与发展：基于综合性社会契约的理解[J].中国工业经济,2003,(12)：85-86
[25]James J-Brummer, Corporate Responsibility and Legitimaey,Greenwood Press,1991
[26]Archie B Carroll.The pyramid of Corporate social responsibility:Toward the moralmanagement of organizational stakeholders.Business Horizons,1991,34:39-48
[27]袁家方.企业社会责任[M].北京：海洋出版社,1990
[28]刘俊海.公司的社会责任[M].北京：法律出版社,1999
[29]杜栋,庞庆华.现代综合评价方法与案例精选[M].北京：清华大学出版社,2005.9-19
[30]曹凤月.企业社会责任研究中的几个重要问题[J].中国劳动关系学院报,2006,(6)：70-71