基于生命周期理论的企业社会责任阶段性与适度性的实证分析

The Empirical Analysis of Corporate Social Responsibility's Stages and Propriety Based on Life-cycle Theory

企业社会责任是个历史的概念,同时又处于不断延伸和丰富的演绎中。履行企业社会责任已是势在必行,但企业具体履行哪些社会责任不可一刀切,也不可盲目照搬,需考虑企业自身所处的发展阶段和盈利能力,因此企业社会责任问题具有适度性和阶段性。从企业生命周期的视角,依据企业社会责任的金字塔模型理论,采用唐山市企业社会责任履行情况调查问卷数据进行实证研究,以此验证企业不同的生命周期阶段所需履行的企业社会责任的阶段性和适度性。

As a historical concept,Corporate Social Responsibility(The following abbreviation as CSR) is also changing consistently in various ways.To practice it is inevitable and necessary,however,what kind of social responsibility that an enterprise is going to take? I think,instead of imposing uniformity in all cases or copying the others,the current developing stage and profitability of the enterprise should be considered.Therefore,the CSR should be taken by stage and propriety.In the perspective of corporate life-cycle theory,this paper based on the pyramid-model theory and chooses empirical study on the questionnaire data that collected from Tangshan enterprises.Through the social responsibilities that these enterprises has taken and are taking,this paper can testify that Corporate Social Responsibility has its differences and degrees of propriety in different life stage of an enterprise.