【作者】 麦影；

【导师】 薛声家；

【作者基本信息】 暨南大学 ， 技术经济及管理， 2010， 博士

【摘要】 随着时代的发展,企业社会责任越来越深入人心,当前已有很多企业意识到承担社会责任的必要性与迫切性,但同时也关注到社会责任行为所可能产生的成本与效益。因此,研究企业社会责任对竞争优势产生什么影响具有重要的现实意义与理论意义。论文以理论分析和实证研究相结合的方法,对该问题进行比较系统的分析。本研究确定以下主要研究目标：(1)基于利益相关者理论深入探讨企业社会责任的内容结构,构建并验证企业社会责任测量模型。(2)检验企业与其利益相关者关系在企业社会责任对企业竞争优势的影响过程中的中介作用。(3)通过实证检验企业社会责任对竞争优势是否存在显著影响,希望通过本研究明确企业社会责任对提升企业竞争优势的重要作用。本文通过深度访谈、问卷调查方法等行为科学的研究方法收集有关企业社会责任、企业与其利益相关者关系、企业竞争优势等方面的数据,以便进行实证研究,并验证了测量量表的信度与效度。运用相关性分析、因子分析、多元回归统计分析、结构方程模型等方法,采用SPSS16.0、LISREL8.70统计软件对调查数据进行处理分析,从而验证概念模型中的变量关系以及研究假设。研究结论如下：(1)总体上看,我国企业在法律要求的责任方面表现较好,但在伦理、慈善层次的非强制性责任方面表现不佳。(2)企业社会责任包括内部(含投资者责任、员工基本责任和员工发展责任)和外部(含客户责任、商业伙伴责任、自然环境责任、社区责任和政府责任)责任两个维度。(3)企业与其利益相关者关系包括企业与内部(包括投资者关系与员工关系)和外部(包括客户关系、商业伙伴关系、自然环境关系、社区关系、政府关系)利益相关者关系两个维度。(4)企业对其利益相关者承担相应的责任对改善和维护双方关系有直接的正面作用。(5)企业社会责任对竞争优势的作用力传递如下：内部责任→内部关系→竞争优势；外部责任→外部关系→内部关系→竞争优势。企业与其利益相关者关系在社会责任影响竞争优势过程中起到中介作用。(6)当前我国消费者的企业社会责任意识还很薄弱,并非所有的承担社会责任行为都必然导致消费者的认同与购买行为。更多还原

【Abstract】 With the development of the times corporate social responsibility (CSR) is gaining in popularity. Currently many corporations have been aware of the necessity and urgency of CSR. And at the same time the cost and benefit producing from CSR are brought into focus. Therefore the research on the impact of CSR on competitive advantage (CA) is of momentous current significance and theoretical significance. By integrating normative and empirical analysis processes, this dissertation tries to explore the issue. The dissertation studies out the main objectives as follows:(1) Based on the stakeholders theory the dissertation discusses the content and structure of CSR, and then constructs and confirms the measurement model of CSR. (2) Verify the mediating effect of the relationship among corporation and its stakeholders in the influencing process of CSR on CA. (3) Through empirical research Verify that if the significant influence of CSR on CA exists. Thereby make clear the important effect of CSR on CA.The dissertation adopts deep interview, questionnaire investigation and other methods to collect data about CSR, the relationship among its stakeholders and CA. And verify the reliability and validity of the measurement scale. The data were analyzed by correlation analysis, factor analysis, multiple regression analysis, structural equation modeling (SEM) and other methods by using the softwares of SPSS16.0 and LISREL8.70. Verify the relationship among variables in the conceptual model and confirm the hypotheses. The main conclusions include:(1)The corporations in China do well in the legal responsibility as a whole, but behave not so well at ethical and philanthropic responsibilities.(2)The content of CSR includes two dimensions:corporate-internal responsibility (including investor responsibility, personnel basic responsibility and personnel development responsibility) and corporate-external responsibility (including customer responsibility, business partners responsibility, natural environment responsibility, community responsibility and government responsibility).(3)The content of the relationship among corporation and its stakeholders includes two dimensions:corporate-internal relationship (including investor relationship and personnel relationship) and corporate-external relationship (including customer relationship, business partners relationship, natural environment relationship, community relationship and government relationship).(4) Being responsible for its stakeholders may be in favor of improving and maintaining the stakeholders relationship.(5)The actions of CSR on CA are as follow:corporate-internal responsibility→corporate-internal relationship→CA; corporate-external responsibility→corporate-external relationship→corporate-internal relationship→CA. The relationship among corporation and its stakeholders acts as a mediator when CSR influences CA.(6)The Chinese consumers are lack of CSR consciousness. So, not all CSR practices consequentially lead to consumers’identification and purchasing behavior.更多还原