基于道德契约的企业社会绩效、责任实施与评价

Corporate Social Performance,Implementation and Evaluation of CSR Based on Moral Contract

企业与社会的道德契约核心内容是:通过企业的尽责行为,提升社会整体绩效。企业的原初社会责任是指企业通过合理配置社会资源,以最低的成本、合理的利润取得最大的经济效果;企业的相关社会责任是指企业提升利益相关者的满意度和保护环境;企业的公民社会责任是指企业完全利他的社会责任,以上3项构成完整的企业社会责任体系。基于企业与社会的道德契约,企业社会责任实施的目的是增进社会总绩效,而企业社会责任评价也应以企业对社会的总绩效为导向。企业可以根据自身的优势,选择合适的责任战略以达到社会总绩效的最优。

The moral contract between corporates and society is to enhance the perlormance oi tne whole society by responsible behavior of corporates. The primary social responsibility, related social responsibility and civic social responsibility constitute a complete corporate social responsibility sys- tem. Corporate primary social responsibility means maximizing economic effects by rational allocation of social resources, lowest cost and reasonable profit. The related social responsibility means to en- hance the stakeholder satisfaction and protection of the environment. The civic social responsibility is an entirely altruistic social responsibility. Summing up these three corporate responsibility perform- ance refers to total performance for society. Based on moral contracts between corporates and society, the implementation of CSR is to improve the overall performance of the society, the evaluation of CSR is to evaluate social performance of corporates＇ responsible behavior. According to their own advan- tage, one corporate can choose the right strategy to achieve optimal overall social performance.