实现企业社会责任：机制构建及其作用分析

The Realization of Corporate Social Responsibility:Its Mechanism Construction and Analysis

只有建立完善的机制,才能为我国企业社会责任的实现提供必要的条件。基于企业承担社会责任受经济、道德、法律等多种因素的影响,以及企业、政府和社会之间存在系统关系的研究结论,可从系统论的角度构建一个包括经济、制度、监督与执行四个子系统的企业社会责任实现机制。其中,经济子系统是企业承担社会责任的压力和动力来源;由各种法律组成的制度子系统是企业利益相关者参与社会责任运动的支持和保障;包括道德在内的监督子系统为企业社会责任实现提供必要的监督和信息传递;执行子系统则是企业社会责任的具体承担者。四个子系统的有机结合和相互作用,才能有效推动我国企业社会责任的实现。

Currently, the situation of China＇s corporate social responsibility allows little room for optimism. On the one hand, there is a serious absence of the social responsibility of China＇s enterprises for their employees, consumers, and environment. On the other hand, multi-national companies （MNCs） operating in China are also not good enough in performing their social responsibility. This situation fully demonstrates that the mechanism for promoting the realization of corporate social responsibility in China is not sound. In addition, researches on the realization of corporate social responsibility both at home and abroad have been devoted mainly to the discussion of the reasons why enterprises should shoulder social responsibility, but much less to the realization mechanism for corporate social responsibility. In view of various factors affecting the enterprises＇ performance of their social responsibility, such as economic, moral and legal factors, and of the research conclusion of the system relations between enterprises, governments,and society, this paper, by taking into consideration the above-mentioned factors, tries to construct a realization mechanism for corporate social responsibility which consists of economic, institutional, supervisory and executive subsystems from the perspective of systems theory. By combining theory with actual case analyses in China, it is evident that the said subsystems have different functions for enterprises. Firstly, the economic subsystem provides impetus as well as pressure. Secondly, the institutional subsystem provides support and guarantee. Thirdly, the supervisory subsystem provides the functions of supervision and information transformation. Lastly, the executive subsystem bears corresponding social responsibility. The realization of corporate social responsib systematic one. Only by constantly improvi an effective realization mechanism for corpo ng the ility is not only a long process, subsystems within the mechanism rate social responsibility can the situation corporate social responsibility be improved.