企业社会责任的依据与维度

Corporate Social Responsibility:Basis and Dimensions

企业社会责任的理论依据和维度是两个基本的但长期存在争论的问题。首先,讨论利益相关者理论和企业公民理论,认为这两者具有统一性,但作为企业社会责任的理论依据,却都存在共同的不足;第二,运用一个代表性企业的扩展利润函数,证明企业的机会主义行为必然造成社会责任问题,从而为企业社会责任提供实证依据;第三,利用第二部分的结论,证明企业经济责任不构成企业社会责任维度。在此基础上,提出企业社会责任的两维度主张:以禁止损害和损害赔偿为原则的强制性社会责任维度和以福利增进为原则的选择性社会责任维度。按照这一主张,需要进一步完善《SA8000标准》。

The corporate social responsibility＇s basis and dimensions are basic and lasting issues to be argued about. In this paper, we study corporate social responsibility＇s basis and dimensions. The first part discusses the theories of interest-relatedness and corporate citizen, believing that they both have a unity, but either has weaknesses as the theoretical foundation of corporate social responsibility; in the second part, we prove why opportunism behaviors of a corporate must lead to the problem of corporate social responsibility by using an extended profit equation so that to provide the empirical basis; and part three gives the dimensions of corporate social responsibility by adopting the conclusion made in the second part. Based on this, it raises the idea of two dimensions of the corporate social responsibility： one is compulsory dimension in prohibiting any damages and to encourage compensation for any damages, the other is to selective dimension in which welfare is promoted. Therefore, Standard SA8000 should be modified to be even better.