企业社会责任的价值创造研究——一个三维概念模型的构建

The Value Creation of Corporate Social Responsibility:Construction of a Three-Dimensional Conceptual Model

20世纪中期以来,企业社会责任的研究在全球范围内兴起。伴随半个多世纪的争议与讨论,企业应该履行社会责任的观念得到广泛认可,但碍于其所需付出的成本,管理者却普遍缺乏动力。以往的研究虽然致力于在企业社会责任和经济绩效之间建立相关关系,但结论并不一致,其原因主要在于二者之间的作用机理尚未揭示出来。本文认为企业社会责任不仅不是企业成本的沉重负担,反而是构成企业价值创造系统的重要组成部分。文章分析了企业社会责任对当前价值、未来价值和潜在价值的作用机理,提出了一个三维价值创造的概念模型,将该领域研究的零散内容系统化,为企业管理者提供了履行社会责任的理论支撑。

The research on corporate social responsibility was rising in the global context since the mid-20th century. It is widely recognized that enterprises should carry out social responsibility. But corporate managers are lack of motivation because of the pay for the cost. Although previous studies were making effort in setting up the relationship between CSR and economic performance, the conclusions are different. The main reason is that the mechanism has not yet come to reveal. This article identified that CSR can make not only the light pressure of cost and also become the important part of corporate value creation system. It analyzes the mechanism of CSR actions to present,future and potential value. And then set up a 3 dimensional concept model. The aim is to make a system theory from the chaos and provide the theoretical support for business managers to fulfill their social responsibilities.