基于管理视角的企业社会责任演进与发展

Evolution of CSR Based on the Perspective of Management

企业社会责任实践发展的过程也是企业管理方式不断发展的过程。根据企业履行社会责任的驱动力不同以及企业对社会责任的管理范围差异,企业社会责任管理大致沿着"基于纯粹道德驱动的企业社会责任管理→基于社会压力回应的企业社会责任管理→基于风险防范的企业社会责任管理→基于财务价值创造的企业社会责任管理→基于综合价值创造的全面社会责任管理"的路径进行演化。而且,不同类型的企业社会责任管理模式在主导年代、对应的企业社会责任概念、对企业本质的假定、管理目标、管理议题和管理方式上均存在明显区别,且表现出一定的规律性。

The development process of CSR is also that of the business management mode. According to the drivers and management scopes of CSR, CSR management evolves along the following path, that is ＂CSR management based on only ethic drivers→CSR management based on responsiveness to social pressure→CSR management based on risk prevention→CSR management based on creating financial value→TRM based on creating comprehensive value＂ . Furthermore, different kinds of CSR management are different in predominant periods, CSR concepts, assumption of enterprise＇s essence, management goals, management issues and management methods, and certain laws have been presented.