公司治理视角下企业社会责任行为的制度化探索被引量：9

An Institutional Exploration of Corporate Social Responsibility Behavior from the Perspective of Corporate Governance

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摘要利益相关者理论的兴起,使企业社会责任成为公司治理中的重要议题。在经济高质量发展的新阶段,企业更需要将社会责任纳入公司治理中,以促进企业的可持续发展。企业中负责社会责任事务的组织机构,可统一命名为企业社会责任委员会,它是企业社会责任与公司治理活动在利益相关者纽带作用下相互融合的实践产物,由企业高层设立并领导,触及公司内部治理结构且具有外部治理职能。通过对《财富》世界500强企业的研究,发现利益相关者参与公司治理程度越高,相应企业社会责任委员会在公司治理结构中的层级越高;相较于经理层领导的委员会,董事会介入的委员会制度设计更为成熟。针对企业社会责任行为制度化的研究与实践脱节的现象,应从企业社会责任委员会的驱动力、制度设计以及影响后果等方面开展研究,为企业实践提供理论支撑。 With the rise of stakeholder theory,corporate social responsibility has gradually become an important issue in corporate governance.In the new stage of high-quality economic development,enterprises are required to incorporate issues related to social responsibility into corporate governance,in order to promote the sustainable development of enterprises.The relevant organizations responsible for corporate social responsibility affairs established by enterprises can be uniformly named a corporate social responsibility committee.This is the product of integrating corporate social responsibility with corporate governance activities under the bond of stakeholders.It is also established and led by the senior management of the enterprise,relates to the internal governance structure of the company and has external governance functions.The research on Fortune Global 500 enterprises displays that the higher the degree of stakeholders’participation in corporate governance,the higher the level of the corresponding corporate social responsibility committee in the corporate governance structure.Compared with the committee led by the management,the committee involved by the board of directors is a more mature system design.In view of the phenomenon that the research on the institutionalization of corporate social responsibility behavior lags behind the practice of enterprises,research should be carried out from the aspects of the driving force,system design and impact consequences of the corporate social responsibility committees,so as to provide theoretical support for the practice of enterprises.

作者薛有志西贝天雨 Xue Youzhi;Xibei Tianyu

机构地区南开大学商学院

出处《南开学报（哲学社会科学版）》 CSSCI 北大核心 2022年第2期183-192,共10页 Nankai Journal:Philosophy,Literature and Social Science Edition

基金国家自然科学基金面上项目(71372092)。

关键词企业社会责任委员会公司治理利益相关者制度化 Corporate Social Responsibility Committee Corporate Governance Stakeholder Institutionalization

分类号 F271 [经济管理—企业管理] F270 [经济管理—国民经济]