基于自我约束的企业社会责任承担机制研究

Realization of Corporate Social Responsibility Based on Self-enforcing Discipline

文章提出企业社会责任可以区分为强制社会责任和自愿社会责任,运用重复博弈和关系契约中的委托代理理论,基于企业内生过程视角,研究企业承担社会责任的机制。研究发现,企业的贴现率决定了企业是否愿意承担社会责任及承担责任的支出水平;企业的付出水平受资源保障价格的影响。

Corporate social responsibility has gained much attention from government and researchers along with the development of society and economy. Based on the current definitions domestic and abroad, this essay distinguishes CSR into compulsory social responsibility and volunteer social responsibility on the basis of our country＇s present situation, and then focuses on incentive measures using repeated game theory and principal-agent theory. It is found whether the corpo- rate is willing to take its volunteer social responsibility and to which degree to take are dependent on discount rate, and the resource＇s social security price. These findings can be beneficial for corporate managers to make strategic decisions, and also for governments to make regulations to encourage corporate to take more social responsibility.