企业履行社会责任的动因及保障机制研究

Research on motivation and safeguard mechanism of corporate social responsibility

企业履行社会责任的动因一直是国内外学者研究的热点问题。在借鉴前人成果的基础上,研究企业履行社会责任的具体原因。通过内容分析法,发现企业履行社会责任的动因主要来自政府、社会和企业三个领域。对于政府因素,从法律法规和奖惩制度两方面着手分析,对于社会因素,从消费者、大众舆论、环境问题、非营利组织、企业员工和股东六方面着手分析。政府和社会构成企业履行社会责任的外部压力,而企业作为内生动力发挥促进自身履行社会责任的作用。最后,本文针对企业履行社会责任的动因,对其保障机制提出了建议。

The motivation of corporate social responsibility has been the hot issues of the scholars in and out of China. This article further tries to study the specific motivation of corporate social responsibility, through sorting out and ana- lyzing existing research results. Through content analysis method, the article finds that the motivation of corporate so- cial responsibility mainly comes from government, society and enterprises. Regarding the governmental factor, the ar- ticle analyzes it from laws and regulations, reward and punishment system. Regarding the social factor, the article an- alyzes it from consumers, public opinion, environmental issues, non-profit organizations, employees and shareholde- rs. Government and society constitute external pressure of corporate social responsibility. And enterprises as the en- dogenous motivation play a catalytic role of corporate social responsibility. In the last part, this article makes some recommendations about its security mechanism, for the motivation of corporate social responsibility.