我国企业社会责任履行绩效评价体系构建研究——基于利益相关者理论及分项评价模式

The Construction of Evaluating Scale System on Performance of Corporate Social Responsibility in China——Based on Stakeholders Theory and Separate Evaluation Mode

企业的社会责任是当前企业管理领域研究的热点之一,它直接影响企业的可持续发展能力,因而构建一个统一的评价体系则是提升企业履责水平的必要前提。本文通过对国内现有14个评价体系的对比分析,构建了一套基于企业利益相关者的理论框架与评价模型;得出了以"分项评价"替代"总体评价"才能使评价结果更加科学和客观的结论;根据向专家调研的结果,设计了"三位一体"的计量指标体系,以保障评价结果的全面性、可操作性及可比性。该体系为有效评价我国企业的履责状况以及促进我国企业提高对利益相关者的责任管理水平,与国际标准接轨提供了解决工具。

Corporate social responsibility（CSR） is currently a hot research field of business management and has been widely regarded as an important responsibility of a modern enterprise.In view that CSR has directly affected enterprise＇s sustainable development,it is necessary to build a unified evaluation system for the improvement in the level of fulfillment of CSR.Based on the comparative analysis of the existing 14 domestic CSR evaluation systems,this paper constructs a theoretical framework and evaluation model based on the stakeholder theory and it concludes that ＂separate evaluation＂ instead of ＂overall evaluation＂ makes the assessment results more scientific and more objective.Moreover,according to a survey made by experts,the three kinds of measuring index are designed in order to ensure a comprehensive,workable and comparable evaluation results.The evaluation system provides a solution to evaluate the status of the performance of CSR in China.It also helps to improve the managerial level of CSR to enterprise＇s stakeholders and helps to be geared to international standards.