企业声誉与企业社会责任的比较研究——基于利益相关者视角

A Comparative Study on Corporate Reputation and Corporate Social Responsibility——Based on Stakeholder Perspective

近年来,把企业声誉与企业社会责任结合起来研究是学术界一个新的研究视角,然而,企业声誉与企业社会责任之间到底是什么关系?目前国内外文献中尚无定论。文章通过回顾和梳理企业声誉的概念模型、企业社会责任的概念界定,以及二者间的关系论述,认为利益相关者理论是分析二者关系的合理的理论依据。因此文章从利益相关者的视角出发对企业声誉和企业社会责任进行比较分析。结果表明,从利益相关者的视角出发,企业社会责任和企业声誉这两个概念没有明显的区别,并且二者还有很多重叠的地方,因此这两个概念不是两个分离的概念而是一个硬币的两个方面。这也就意味着企业声誉和企业社会责任的测量和管理有着很强的相似性,为企业整合管理这两个概念提供了理论依据。

In recent years, it is a new angle to study the relationship of corporate reputation and corporate social responsibility.However, what is the relationship between corporate reputation and corporate social responsibility？ The current domestic and foreign literatures did not give a clear answer as well. One of the point in is paper is that the theory of stakeholders is a reasonable theoretical basis for the analysis through reviewing and analyzing the concepts of corporate reputation and corporate social responsibility, combined two kinds of different research conclusions about the relationship between the two in the present literature. Thereby, it is from the stakeholders＇ perspective to compare and analyze the relationship between corporate reputation and corporate social responsibility. The results show that there are no obvious differences between corporate social responsibility and corporate reputation from stakeholders＇ perspective, and there are a lot of overlaps between the two. Therefore, these two concepts are not two separate concepts, but two sides of the same coin. Also, it means that the measurement and management of corporate reputation and corporate social responsibility are very similar, and the silimarity provides a theoretical basis for the two concepts of enterprise integration management.