基于生命周期视角的企业社会责任研究

Corporate Social Responsibility:A Perspective of Life Cycle

随着经济全球化的发展,企业财务绩效与企业社会责任承担的关系引起众多学者的关注,由于各自研究的侧重点以及选取的指标不同,所得到的结论也不尽一致。企业生命周期理论是近年来流行的一种管理理论,社会责任的内在要求正好给企业提供了跨越生命周期陷阱的价值观基础。对处于生命周期中不同阶段的企业,应根据不同的社会责任指标来进行研究和评价,即强调企业合理承担社会责任的边界能力。只有这样,才能构建比较合理的企业社会责任评价体系。

With the development of economic globalization, the relationship between enterprise＇s financial performance and corporate social responsibility has attracted the attention of numerous scholars and different conclusions were drawn because of the different emphasis and indices in their studies. The theory of enterprise＇s life cycle is one of the most popular management theories in recent years. The internal demands of social responsibility provide the foundation of values for the enterprise to surpass the life cycle. Different social responsibility indices should be selected to research and evaluate the enterprises at different stages of life cycle. It is by defining the boundary of the enterprise＇s ability of reasonably shouldering the social responsibility that a proper system of evaluating corporate social responsibility can be established.