平台型企业社会责任:边界、治理与评价

Social Responsibility of Platform-based Corporate:Borders, Governance and Evaluation

在平台经济背景下，平台型企业成为企业履责的新载体。文章剖析了平台型企业较之传统企业履责适用的主体边界与内容边界的差异，在社会责任治理方面，平台型企业一方面通过对平台内用户的社会责任管理实现了社会责任管理模式的创新，由传统的点对线性社会责任治理走向了网状型的社会责任治理；另一方面在社会责任治理机制与治理手段方面融合了政府治理与市场治理两种功能，通过平台门槛机制、认证机制、激励考核机制、监督惩戒机制实现对平台双边用户的社会责任行为治理，治理手段主要通过信号机制与声誉评价机制实现社会责任治理手段的数据化与透明化。同时，在社会责任评价机制方面，平台型企业一定程度上扮演了对平台内用户企业的社会责任评价的第三方功能，实现了由外部第三方评价转向了平台自组织式评价，而对平台企业的整体企业社会责任评价仍需要平台用户的“倒逼”式评价与政府发挥协调功能。

In the context of the platform economy, platform-based companies have become new carriers of corporate re- sponsibility. This article analyzes that the differences between the mainframe boundary and the content boundary of platform- based companies and traditional companies lie in the aspect of social responsibility management. On the one hand, platform- based enterprises have achieved social responsibility management mode innovation through the social responsibility management of users within the platform, thus transferring from traditional point-to-linear social responsibility governance mode to net-like social responsibility governance mode. On the other hand, platform-based companies integrate two functions of government governance and market governance in terms of social responsibility governance mechanism and governance means, achieve the management of social responsibility behavior of the platform＇s bilateral users through the platform threshold mechanism, certification mechanism, incentive assessment mechanism, supervision and punishment mechanism, the governance measures mainly use the signal mechanism and reputation evaluation mechanism to realize the digitization and transparency of social responsibility governance measures. Meanwhile, in terms of social responsibility evaluation mechanism, platform-based enterprises have played a third-party function of evaluating social responsibility of users within the platform to some extent, realized the transform from ex- ternal third party evaluation to platform self-organizing evaluation. Furthermore, the evaluation of the overall corporate social re- sponsibilities of platform-based companies still requires platform users＂ ＂backward forcing＂ evolution and the government to play a coordination role.