综合性社会契约视角下的社会责任投资决策

Social Responsibility Investment Decision under Integrative Social Contract Theory Perspective

社会责任投资起源于20世纪60年代西方社会,它是企业社会责任的一种实践活动。目前在欧美等发达国家,社会责任投资已逐渐成为一种主流基金投资模式,并为越来越多的投资者所认可,而在我国,对社会责任投资尚处于了解阶段。综合性社会契约理论是美国学者多纳得森和邓菲于1994年提出的一个将企业社会责任和社会伦理相衔接的重要理论。文章介绍和评析这两个理论并尝试建立基于综合性社会契约理论的社会责任投资模型,希望借此对投资者进行社会责任投资决策产生一定的理论指导。

Social Responsibility Investment （SRI）started from 1960s in western society. It was looked as a practice of Cooperation Social Responsibility （CSR）. In modern countries in America and Europe, SRI already changes to a popular investment method. But in China, SRI is still in the period of beginning. Integrative Social Contract Theory was a theory created by American scholars, Donaldson ＆ Dunfee in 1994. It is an important theory connecting CSR and Social Ethnics. This thesis introduces, analyzes and creates a SRI investment module under these two theories. It hopes to help investors to do investment decision.