战略性企业社会责任实施的系统动力学分析

SD-based Analysis of the Strategic Corporate Social Responsibility Implementation

在企业社会责任日益受到关注的背景下,企业战略与企业社会责任的实施能否有效地融合成为制约企业发展的重要因素。本文以利益相关者理论为出发点,从六个主要维度剖析了战略性企业社会责任实施的机理,并运用系统动力学的原理和方法,从各维度要素间的因果关系出发,分析建立了战略性企业社会责任实施的系统动力学模型。选择企业社会责任投资占比以及其中的人力投资比例、商业伙伴投资比例、环保投资比例进行模拟分析,比较不同要素的投资占比对财务资源表现的影响。研究结果对各项投资占比的选择具有重要参考价值。

In the context of increasing concern on corporate social responsibility （CSR）, the integra- tion between corporate strategy and CSR implementation becomes an important factor restricting the devel- opment of enterprises. Based on stakeholder theory to analyze six main dimensions of the mechanism of CSR implementation and the relations among them, a system dynamics model about CSR implementation has been built. It conducts the simulation study by selecting CSR investment proportion and the invest- ment proportions of human resources, the business partners and the environmental protection to identify the key influencing factors for the performance of financial resources. Research results in this paper serve as important reference to the selection of the investment proportion.