摘要
企业社会责任评价制度的建立具有强化对社会责任的认识、对社会责任信息附加增值效果,引导企业自我改进和强化激励惩戒的多种价值。国内外对于企业社会责任评价的标准化,已经形成了"三重底线"模式、"金字塔"模式、"利益相关方"模式、"主要议题"模式、ISO 26000七大议题模式和"单一替代"模式等影响力较大的多种模式。我国企业社会责任评价的方式可以归纳为企业自主发布社会责任报告或者相关信息、企业获得采购商第二方社会责任审核、企业获得第三方社会责任认证、行业自律组织评定四种方式,各种方式各有所长和局限。企业社会责任评价体系构建的具体构想是,一方面以"主要议题"模式为指导建立评价标准体系,由政府制定强制性标准,依靠行业自律组织、企业自身制定推荐性标准;另一方面在企业自我评价之外构建具体的两项制度,即第三方机构评价制度和举报制度,以此补足企业自我评价存在的缺陷,确保评价结果的公正,从而形成多元的评价方式体系。
The construction of the the evaluation of the enterprises’ social responsibility could strengthen the enterprises’ consciousness of social responsibility and its added value, and thus encourage the enterprises to improve themselves and establish an incentive mechanism by the government. With respect to the criterion for the evaluation of the enterprises’ social responsibility, there exist several influential models, such as the "Triple Bottom Line", "Pyramid", "Stakeholder", "Major Subject", "ISO 26000 Seven Subjects", and the "Single Alternative" and so on. In China there currently exist four different approaches to evaluate the enterprises’ social responsibility, namely the self-evaluation through the dissemination of report or related information, the certification of social responsibility by the buyer, independent third-party certification, and the evaluation undertook by sector association, and each own it advantages and disadvantages. For the construction of the the evaluation of the enterprises’ social responsibility, in one aspect, it is expected to establish the evaluation criterion system based on the model of "Major Subject", through which the government promulgates mandatory standard, and encourage the association and company to establish alternative standard;on the other side, it is needed to establish two specific rules, namely the independent third party evaluation and the accusation by the public, so as to correct the defects of the self-evaluation by the company, to get a fair evaluation, and finally establish a multiple-level of evaluation system.
作者
赵旭东
赵怡琳
ZHAO Xudong;ZHAO Yilin
出处
《经贸法律评论》
2019年第5期94-109,共16页
Business and Economic Law Review
关键词
社会责任评价
标准体系
第三方评价制度
举报制度
Evaluation of Social Responsibility
Standard System
Evaluation by Third Party
Accusation by Public
