摘要
通过对我国首部民营企业社会责任报告的发布者--西子联合控股有限公司企业社会责任实践的案例分析,本文提出两个观点:1.基于自身战略定位、以成本和收益为决定性要素的战略观社会责任是持续推动企业社会责任实践的唯一内生动机,相对于基于利他主义思想的社会责任而言对于现阶段我国企业更具现实意义;2.企业社会责任管理并非孤立、额外的活动,而与企业各项职能管理不可分割,实施的关键在于从利益相关者管理等视角出发建立等系统化的制度保障。
After analyzing Xizi United Holding Company's corporate social responsibility practice (CSR) which published the first report about private CSR in China, the paper proposed two conclusions. The first one is that the only endogenous motive for a corporate to take social responsibility into action continuously comes from its responsibility based on its strategic position view of responsibility considering the cost and benefit. The second one is that to manage CSR is not an individual and extra activity, but an activity related with other management functions. The most important thing is to perfect system security from the perspective of stakeholders.
作者
项益鸣
鲁婕
XIANG YIMING;LU JIE(School of Management Engineering and E-Commerce of Zhejiang Gongshang University, Hangzhou, Zhejiang, 310018;School of Management of Zhejiang University, Hangzhou, Zhejiang, 310058)
基金
国家自然科学基金面上项目资助(71672176)
国家自然科学基金重点项目资助(71832013)
关键词
企业社会责任
动机
管理体系
corporate social responsibility
motive
management system