企业社会责任评价指标体系构建研究——以利益相关者为视角

Research on the Construction of the Appraisal Index System for Entrepreneur Social Responsibility from Stakeholders' Perspective

企业正确履行自身的社会责任有利于社会福利的最大化,企业履行社会责任本质上是一个成本、利益重新分担和分配的过程,涉及到企业社会责任的界定、评价的理论基础和评价指标体系的构建。从利益相关者角度出发,根据不同利益诉求,企业社会责任评价指标体系应包括股东、债权人、员工、顾客、供应商、社区、政府七个方面。

The correct execution of social responsibility on the part of enterprises is conducive to the maximization of social welfares,and is essentially a process of reallocation and distribution of costs and benefits,involving the circumscribing of entrepreneur social responsibility,the adoption of theoretical basisfor appraisal and the construction of the appraisal index system,which,viewed from the perspective of stakeholders,should include seven factors： the shareholder,the creditor,the employee,the customer,the supplier,the community and the government,as all the parties have their own interests involved.