公司社会绩效理论与经验研究评述被引量：3

Theoretical and Empirical Research on Corporate Social Performance:A Review and Comment

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摘要上世纪70年代以来,公司社会绩效概念的提出将一种模糊、存在泛化倾向的社会责任思潮与企业战略实践紧密结合在了一起,为人们界定和评估公司社会责任提供了一个日趋简明一致的模型。与此相应,西方学术界围绕公司社会绩效开展了广泛了理论和经验研究。文章对公司社会绩效的理论模式、测量方法、决定因素和财务效应等四个基本问题的研究现状进行了综述和评价,指出了当前研究的不足及这一研究领域进一步发展的方向。 Since the 20th century,70 years,the emergence of the theory of corporate social performance（CSP） connects the vague and generalized thought of corporate social responsibility and the corporate strategy practice,which provides a concise consistent model for us to define and evaluate CSP.At the same time,the western scholars have conducted extensive theoretical and empirical research focusing on CSP.The purpose of this paper is to review and comment on the current situation and prospects of the four basic questions in this field,conceptual model,measurement methods,determinants and financial effects,and to point out the shortage of current research and then give some advice on the further research.

作者尹开国李庚秦陈华东

机构地区三峡大学经济与管理学院华中科技大学管理学院

出处《科学决策》 2011年第1期85-94,共10页 Scientific Decision Making

基金教育部人文社会科学研究基金项目"利益相关者视角下企业社会责任与财务管理创新研究"(10YJA630212) 中央高校基本科研业务费专项资金资助项目"利益相关者视角下企业社会责任财务绩效与财务管理变革研究"(2010MS142)

关键词公司社会绩效理论模式测量方法决定因素财务效应 corporate social performance conceptual model measurement methods determinants financial effects

分类号 F270 [经济管理—企业管理]

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