企业社会责任的多重价值博弈与长效实现机制——基于公司治理的视角

STUDY ON THE MULTIPLE VALUES GAME AND LONG-TERM MECHANISM OF CORPORATE SOCIAL RESPONSIBILITY——A Perspective of the Corporate Governance

承担社会责任已经成为当今企业的共同认知和理性选择,但在具体实践中,企业履行社会责任尚存在众多约束条件,导致企业社会责任缺失行为频发。本文认为,企业社会责任是企业"经济利益与社会利益"、"短期利益与长期利益"、"自身利益与相关者利益"、"企业价值观与社会价值观"、"自身能力与社会要求"之间的多重价值博弈均衡解。企业社会责任治理是公司治理视角下企业社会责任得以机制化、体系化、长效化的必然选择。

Nowadays, corporate social responsibility has become the common cognition and rational se- lection for most enterprises. But in fact, there were still many constraints faced by the enterprises when they attempted to undertake the social responsibilities. It frequently led to the lack of social responsibili- ties. This paper suggested that the corporate social responsibility was the multiple values gaming equilibri- um between economic benefits and social benefits, short-term benefits and long-term benefits, self-benefit and related benefits, corporate values and social values, self-ability and social requirements. Governance of corporate social responsibility was the best way to make enterprises to bear social responsibility mechanically, systematically and effectively viewing from the corporate governance.