摘要
企业应充分结合自身战略发展需要,制定与之相符的企业社会责任行动准则,以满足利益相关者诉求和社会期望,从而提升企业声誉。本文以ISO26000和GRI指南为基础将企业社会责任划分为八个维度,对中国203家企业进行调研并获得相应的数据,采用结构方程模型的方法,探讨多元化和专业化战略下企业社会责任对企业声誉的影响。研究结果表明,除经济责任对情感声誉、环境责任对认知声誉影响不显著外,其他责任维度对企业声誉都具有显著影响;其中,选择多元化战略的企业,践行经济责任对企业认知声誉的提升有较为显著影响;而选择专业化战略的企业更倾向于在劳动实践、公平运营、消费者责任、责任治理、环境责任和社区发展六个方面有良好的表现,从而提升企业声誉。研究结论不仅为企业实施企业社会责任提供了依据,而且有助于提高践行企业社会责任的实质性。
Enterprises should fully combine their strategic development needs and develop guidelines for corporate social responsi- bility, in order to meet the demands of stakeholders and expectations of society and enhance corporate reputation. This paper, based on ISO26000 and GRI guidelines, divides CSR into eight dimensions, and 203 enterprises in China were studied by using the method of structural equation model to obtain corresponding data and investigate the effects under the strategy of diversification and specialization of corporate social responsibility to corporate reputation. The results show that, except that economic responsibility has a insignificant impact on emotional reputation while environmental responsibility has a insignificant impact on cognitive reputation, the other dimensions of responsibility all have significant impacts on corporate reputation. Among them, for the enterprises choosing the diversification strategy, the economic responsibility has a more significant impact on the reputation of the enterprise; And for the enterprises choosing the specialization strategy, they are more inclined to have good performance in such six areas as labor practices, fair operating, consumer liability, governance, environmental responsibility and community development, so as to enhance their corporate reputation. The Conclusions of the study not only provide a basis for enterprises to implement corporate social responsibility, hut also help to improve the substantive practice of corporate social responsibility.
出处
《科研管理》
CSSCI
CSCD
北大核心
2017年第7期117-127,共11页
Science Research Management
基金
国家自然科学基金青年基金(71202105)(2013.1-2015.12)
教育部人文社会科学研究项目(16YJC630095)(2016.8-2019.8)
辽宁省教育厅一般项目(W2014022)(2014.1-2017.12)
辽宁经济社会发展立项课题(2016lslktglx-05)(2016.1-2016.12)
辽宁省社科规划基金(L13CGL024)(2013.1-2016.12)
中央高校基本科研业务费专项资金(DUT15RW115)(2015.1-2016.12)
关键词
企业社会责任
企业声誉
战略选择
实证研究
corporate social responsibility （CSR）
corporate reputation
strategic choice
empirical research
