基于行业内部的企业社会责任评价指标体系构建

Corporate Social Responsibility Evaluation Index System Development Based on Industry Internal Perspective

在我国,企业社会责任(CSR)理念的发展刚刚起步,促进CSR理念发展的重要因素之一是CSR评价.目前存在的CSR评价方法过于理性,这些理性的评价方法和模型没有充分考虑到行业的特性和行业内部人员对CSR的评价,而且可操作性、可比性不强.为此,从行业内部评价的视角出发,选取煤炭行业作为研究对象,构建了一套CSR指标体系,这套评价指标体系能够反映出煤炭行业对承担企业社会责任的态度并且具有实际可操作性和可比性.研究结果显示,该评价体系包含经济、员工、社区、法律、环境、客户责任和责任管理等7个部分.此外,还对这7个指标的关系进行了探索性研究.

Corporate social responsibility （CSR） in China has just started the development and one important way to promote the CSR development is CSR evaluation. Existing methods of CSR evaluation are too rational, the rational evaluation methods and models within the industy do not fully take into account the staff＇s ideas and are not feasible and comparable. Therefore, from the industry internal perspective, the paper choose coal mine industry and builds a CSR evaluation index system and this system can truly reflect the attitude of CSR by coal mine corporations and has the operability and comparability. The results indicate that the evaluation index system includes 7 factors., the economic,staff, community, legal, environmental and customer responsibility and responsibility management. The paper also studies the relationship among the 7 factors.