摘要
企业社会责任对企业发展有重要影响,对社会经济的可持续发展也具有重要意义。企业社会责任通过直接和间接两种途径转化为企业竞争优势,转化的实现依赖于责任市场、公平竞争环境、监督反馈系统和企业承担社会责任的方式与战略等条件,而转化的结果影响着企业承担社会责任的决策和行为。创造并完善转化所需要的条件,将有效推动我国企业承担社会责任。
Corporate social responsibility (CSR) has an important impact not only on enterprise development, and on the overall socio-economic sustainable development. Based on the resource based review and game theory, this paper analyzed the mechanism of CSR converting to competitive advantage (CA) from the ways of transformation, conditions, affecting three areas. The results showed that CSR through direct and indirect ways converting into CA, the achievement of transformation depends on these conditions, including the responsibility market, the environment for fair competition, supervision feedback system, and corporate social responsibility strategies and manners. The results of transformation affect corporate social responsibility decision-making and behavior. Creating and improving the transformation conditions will effectively promote China's situation of CSR.
出处
《改革》
CSSCI
北大核心
2009年第11期134-140,共7页
Reform
关键词
企业社会责任
企业竞争优势
企业财务绩
效利益相关者
corporate social responsibility, competitive advantage, corporate financial performance, stakeholders