摘要
目前,有关企业社会责任的研究多以追求股东利润最大化经济理性为基础,忽视了企业所处的社会情境、多元价值观社会体系以及制度环境对企业的规制、规范和认知作用。制度环境中的规制压力、规范压力和认知压力影响企业社会责任行为,感知企业社会责任合法性对企业社会责任作用过程也具有重要影响作用。研究发现,合法性压力-合法性观察者-企业行为这一制度理性作用路径揭示了企业社会责任内在价值,并据此提出促进企业社会责任的制度安排。
The research on corporate social responsibility is based on rational economic in pursuit of shareholder profit maxi- mization, ignoring the social context in which enterprises and pluralistic values social system, ignoring the institutional en- vironment for enterprise regulation, norms and cognitive function. Institutional environment of regulatory pressure, regu- late pressure and cognitive stress affects the behavior of corporate social responsibility, perceived legitimacy of corporate social responsibility in the role of corporate social responsibility also has an important role in the process, legitimacy mech- anism-legitimacy observer-Enterprise the role of rational behavior of the system path reveals the intrinsic value of corporate social responsibility, and finally proposes to promote corporate social responsibility institutional arrangements.
出处
《科技进步与对策》
CSSCI
北大核心
2013年第16期61-65,共5页
Science & Technology Progress and Policy
基金
中南财经政法大学博士研究生创新教育计划项目(2012B0815)
关键词
合法性视域
企业社会责任
制度环境
作用路径
Legitimacy View
Social Responsibility
Institutional Environment
Active Route