摘要
企业社会责任能力成熟度是企业实现社会责任目标或构想所具有的知识、技能和意愿水平的综合度量,它揭开了企业社会责任从构想到行为、投入到结果的黑箱,并可划分为无能级、弱能级、本能级、强能级和超能级五个等级。本文通过构建企业社会责任能力成熟度评价的"钻石模型"和指标体系,对2013年中国上市公司市值最大的前200家公司的社会责任能力成熟度进行了评价,结果发现,中国上市公司社会责任能力成熟度整体较低,处于无能级。实证结果还显示,上市公司的规模、盈利性对企业社会责任能力成熟度具有显著的正向影响,上市公司的成长性和管理人员持股比例对企业社会责任能力成熟度具有显著的负向影响,上市公司的财务安全性对于企业社会责任能力成熟度没有显著的影响。
The mature level of corporate social responsibility is a comprehensive measurement of knowledge degree, skill degree, and willingness degree possessed by company in the process of realizing corporate social responsibility aim or conception. The concept which can be divided into five levels, namely no-ability level, weak-ability level, basic-ability level, high-ability level, and super-ability level, reveals the black-box of corporate social responsibility from conception to action and from input to result.Firstly, based on the understanding to the corporate social responsibility boundary which includes legal compli- ance, risk prevention, value creation and sharing, transparent operation, and stakeholder involvement, and the per- spective of combination between normativism and empiricism, which indicates that legal compliance ability and transparent operation ability can be merged into legal compliance and transparent operation ability, risk prevention ability can be integrated into economic value creation ability, social value creation ability, and environmental value creation ability, stakeholder involvement can be embodied in other ability dimensions, and corporate social responsi- bility idea and strategy and corporate social responsibility management promoting ability are the two auxiliary dimen- sions of evaluation of the mature level of corporate social responsibility, diamond model of evaluation of the mature level of corporate social responsibility which includes economic value creation ability, social value creation ability, environmental value creation ability, legal compliance and transparent operation ability, corporate social responsibili- ty idea and strategy, and corporate social responsibility management promoting ability is built. Secondly, based on the diamond model of evaluation of the mature level of corporate social responsibility, eval- uation index system of corporate social responsibility is established. Utilizing the evaluation index system of corpo- rate social responsibility, 200 larg
出处
《经济管理》
CSSCI
北大核心
2015年第2期178-188,共11页
Business and Management Journal ( BMJ )
基金
国家社会科学基金青年项目"中国企业社会责任评价与推进机制研究"(12CGL039)
中国社会科学院马克思主义理论学科建设与理论研究项目"马克思主义价值创造理论在中国的新发展"
关键词
企业社会责任
企业社会责任能力
成熟度
上市公司
corporate social responsibility
corporate social responsibility level
mature degree
listed company
