社会资本视角下的企业社会责任与企业价值

Corporate Social Responsibility and Corporate Value from Angle of Social Capital

企业社会责任强调企业在对投资者负责时,还必须要对其他利益相关者承担责任。承担社会责任有利于增加利益相关者对企业的信任和忠诚,有利于企业关系网络的构建,进而增加企业的社会资本。而社会资本同经济资本一样具有资本的功效,企业拥有越多的社会资本,就越有利于企业的发展,也就越有利于企业价值的增殖。因此,社会资本在企业社会责任与企业价值之间起着桥梁与纽带作用。

Corporate social responsibility（CSR） requires enterprises accountable to investors,also responsible for other stakeholders.The CSR helps to enhance the trust and loyalty of stakeholders and helps to construct the network of social relationship which may enhance the social capital of enterprise.Like economic capital,social capital has the same function of capital;the enterprise has the more social capital,the more favorable to enterprise＇s development and enterprise＇s value adding.Therefore,Social capital is the bridge and the link between the CSR and the corporate values.