【作者】 罗爱华；

【导师】 周长城；

【作者基本信息】 武汉大学 ， 社会学， 2013， 博士

【摘要】 当代中国社会正处于转型时期,社会结构以及社会价值观念、责任意识都在经历剧变。当前,社会各界对于企业社会责任的认知各不相同,认知的混乱必然导致企业行为的出轨,近年来因企业社会责任所引发的社会问题频频发生,严重影响了人民生活和社会的和谐发展。这一现实迫使学者、企业家、政府和社会大众开始不断反思企业的社会责任到底是什么,企业应该如何履行好自身的责任。由此,企业的社会责任及其履行状况日益成为公众普遍关注的焦点。为了应答这种时代性呼吁,必须梳理企业社会责任的内核,对企业社会责任的现状进行实证探索。本文依次探讨了有关企业社会责任的五个方面：企业社会责任的概念界定、企业社会责任具体内容与功能、企业履行社会责任的合理性、企业社会责任测量及企业社会责任的影响因素。通过运用文献分析法与实证调研法,从理论与实证两个方面对企业社会责任进行研究。从理论方面,提出一种更科学的企业社会责任的概念界定,分析企业社会责任的基本内容与具体功能,并对企业履行责任进行合理性分析,以提升社会对企业社会责任的接受程度。在实证方面,对前文提出的理论进行探索与验证,分析中国企业社会责任的现状,探讨企业社会责任的影响因素,并对企业履行社会责任的合理性进行验证。本文的主要内容包括以下几个方面。首先,对企业社会责任的不同定义进行类比分析和逻辑推演,抽取内核,提出企业社会责任概念界定为：企业应当内化的一种能够实现企业与社会更好的交换与互动的、能够兼顾企业与社会利益的、超过维持企业当前发展需要的责任；其次,在这种定义的基础上,将企业社会责任的具体内容划分为企业的补偿性责任、企业的内部责任和企业的外部公益性责任。创新提出“企业社会责任频谱”的研究模型；再次,归纳和推演企业社会责任的合理性,认为企业社会责任不仅是社会的需要,也是企业自身发展的契机,因为企业社会责任的履行将有助于企业声誉与产品受欢迎程度的提高,最终提高企业绩效。在理论证明的同时,通过对HN省企业家的问卷调查,来考察履行社会责任对企业发展所带来的影响和意义。认为影响HN省现有企业履行企业社会责任的主要因素来源于企业的规模、企业家的个体特征如学历和年龄等。通过实证研究发现,补偿性企业社会责任不利于企业发展,企业的内部责任与外部公益性责任的履行有助于企业的发展,企业社会责任的意识不会显著地影响到企业的绩效。更多还原

【Abstract】 Contemporary China is undergoing a drastic transformation period, China’s social structure and social values and their sense of responsibility are experiencing upheaval. At this stage the social understanding of corporate social responsibility is still very immature, the confusion of thought, and enterprises behavior on the social problems caused by repeated cheating is forcing scholars, entrepreneurs, government and public continually reflect on what is a corporate social responsibility is, the enterprise and should be how to perform its own responsibility.The purpose of this paper is to analyze the meaning of corporate social responsibility and to make a empirical study on the contemporary situation of social responsibility. To have it fulfilled, the author made a study of the following five questions:the definition of social responsibility, the structure and function of it, the reasonability of it, the way to have it measured and the affecting factors of it. The research tries to make a better definition of corporate social responsibility as well as its specific structure and function, also to improve the acceptance of corporate social responsibility from its reasonability. An empirical study is introduced to study and prove the theory the study made, and also to prove its reasonability and positive impact factor.The specific research study will be a document analysis and empirical research, thus to study the corporate social responsibility from both theory and empirical aspects.The main achievements of this paper include:firstly, different definitions of corporate social responsibility is analyzed, which are summarized into a kernel definition:A responsibility of corporation that exceeds the need of corporations’ contemporary need of development to achieve better exchange and interaction to the society, to reconcile the interests of business while maintaining the wellbeing of the society. Secondly, on the basis of this definition, a analysis of the specific content of corporate social responsibility, and put forward a comprehensive study of corporate social responsibility, which is divided into compensatory responsibility, corporate internal accountability and external public welfare responsibilities, and proposed a "corporate social responsibility spectrum model". Then, starting from the debate of the theoretical circles, the author proved the rationality of corporate social responsibility from multiple angles, resulting in that the presence of corporate social responsibility and commitment is reasonable. At the same time, I also made an empirical research through survey data of a Hunan Province entrepreneurs’ subjective questionnaire. Studying from the survey,I concluded that the main factor that affects the corporate responsibility in Hunan corporations are the size of the enterprise and the personal characters of the enterprisers (education backgrounds and the ages). The author also tested the function of corporate social responsibility to promote enterprises’ performances, concluding that the compensatory corporate social responsibility is not conducive to the development of enterprises, the responsibility of internal and external welfare accountability contribute to the development of enterprises, at the same time, I also proved awareness of corporate social responsibility does not affect the company’s performance.更多还原