企业社会责任行为的测量——基于高层管理者的视角

由于企业高层管理者所处的组织结构地位,决定了他们对于企业行为实施具有重要作用。在对待影响到企业中长期利益的企业社会责任问题上,企业高层管理者负有不可推诿的责任,企业社会责任行为本质反映了高层管理者对于该问题的认识和处理意见。本文将从高层管理者视角出发,构建企业社会责任行为的理论测量模型,并进一步加以验证。

The positions of the top management in the corporate organizational structure determines their important roles of corporate action. They have vital responsibilities to the corporate social responsibility （CSR）, which can affect the corporate medium- and long-term interests. The nature of CSR reflects understandings and attitudes of the top management. This paper constructs the theoretical test model of CSR and makes the empirical research from the perspective of the top management.