摘要
根据企业契约理论,企业社会责任是企业内生的契约责任。由企业契约属性而衍生的对要素投入主体承担社会责任内容、范围和具体义务界定的责任框架,称为企业社会责任契约。由于企业要素投入主体的资源禀赋及其在企业的契约权力存在差异,企业社会责任的履行存在合理的层次与范围,企业要素主体整体契约利益最大化的社会责任履行模式决定企业社会责任的效率边界。
According to contract theory of firm, we find the social responsibility of firm is the inner contractual responsibility. The framework about content, scope and concrete of responsibility defining which derivative by contractual feature of enterprise is called corporate social responsibility contract. Our results indicate that become the endowment and contractual rights of different elements divergence, social responsibility existence reasonable level and scope, the CSR fulfillment mode which maximization contractual benefit determine the efficiency boundary of corporate social responsibility.
出处
《河北经贸大学学报》
CSSCI
北大核心
2011年第6期37-42,共6页
Journal of Hebei University of Economics and Business
基金
国家自然科学基金项目(70972080)
教育部人文社会科学基金项目(09YJC630066)
湖南省社会科学基金项目(2010YBB189)
关键词
可持续发展
社会责任契约
责任边界
层次与范围
sustainable development
corporate social responsibility contract
responsibility boundary
level and scope
