社会责任国际标准ISO 26000在中国的“合意性”研究

Adaptation Survey of an International Standard on Social Responsibility ISO 26000 in China:An Empirical Study

国际标准组织(ISO)制定和发布的全球首个社会责任国际标准ISO 26000,开启了世界企业社会责任运动的新纪元。对中国而言,ISO 26000是一把机遇与挑战并存的"双刃剑",同时也是中国经济社会发展必须了解和面对的重要标准。ISO 26000在中国特定情境下是否适用?在应用过程中应注意哪些问题?是亟待研究的重要课题。本文在剖析ISO 26000的社会责任观、内容结构与基本特征的基础上,通过对中国8家不同行业、不同规模、不同所有制的企业进行问卷调查发现,除个别社会责任问题以外,ISO 26000的逻辑结构和具体内容总体上适用于中国企业,并且具有在中国情境下推广应用的可行性。为使其更好地指导中国企业社会责任实践,本文针对标准的推广应用提出了相应的对策建议。

ISO 26000, the first international standard on social responsibility, which is developed and published by ISO, is leading the world＇s enterprise social responsibility movement to a new era. As tor China, ISO 26000 means both opportunity and challenge, at the same time, is essential to economic and social development, therefore, we have to understand and confront it. There are some important issues to be studied such as ＂Is ISO 26000 applicable to China？＂ and ＂What problems should be paid attention to when applying？＂ This paper firstly analyzed the concept, contents, structure and features of ISO 26000, and then showed the results of a questionnaire survey on 8 enterprises in China, with different industry, different size, and different ownership. Except a few questions, the logical structure and specific contents of IS0 26000 is generally applicable to China＇s enterprises and is feasible to popularize in China. In order to guide social responsibility practices of China＇s enterprises effectively, this paper made some recommendations on the application of IS0 26000.