基于企业本质的企业社会责任边界研究

Research on CSR Boundary Based on the Nature of the Firm

本文认为,对企业本质的不同认知形成了不同的企业社会责任边界观。主要基于学科理论假定的企业本质观所推演得出的四类企业社会责任边界观对企业社会责任内容构成的认知明显失之偏颇,无法有效指导企业社会责任实践。本文从现实企业和企业的现实运行过程出发对企业本质进行了新的定位,认为着眼于企业的社会价值的现实性上,企业本质应理解为通过为社会提供商品和服务与内嵌于商品和服务提供过程中的人与人的社会交往过程而增进社会福利的有效方式。基于这一新的企业本质观,本文提出了新的企业社会责任内容边界:最大限度地实现与商品和服务提供过程相联系的经济、社会和环境的综合价值;最大限度地实现与内嵌于商品和服务提供过程中人与人的关系相联系的经济、社会和环境的综合价值。其中,前者要求企业履行科学发展责任、卓越管理责任、科技创新责任和沟通合作责任;后者,要求企业履行底线责任、共赢责任。

Defining the boundary of CSR scientifically is the emphasis and difficulty in current CSR research and practice.The authors put forward that different views on the nature of the firm will produce different viewpoints of the boundary of CSR.The four existing kinds of views on the boundary of CSR,which are deduced based on the discipline premise on the nature of the firm,are partial in understanding of CSR contents.This resulted in that they all did not effectively provide guides for CSR practice.This article first reoriented the nature of the firm from the viewpoint of the firm in the real world and the real process of the firm,and proposed that given the firm’s social values the nature of the firm should be recognized as an effective way in adding social welfare both by providing commodities or service and by effectively managing the relationship between humans during the above process.On the basis of the new view on the nature of the firm,the new content boundary of CSR is brought forward： maximizing the comprehensive values including economic value,social value and environmental value which are related to the process of providing commodities and service;maximizing the comprehensive values including economic value,social value and environmental value which are related to the relationship between humans during the above process.Furthermore,the former boundary means that the firm should fulfill four kinds of responsibilities including scientific development,excellent management,scientific and technological innovation,and communication and cooperation,and the latter boundary require that the firm should undertake bottom line responsibility,win-win responsibility and all-win responsibility.