基于利益相关者理论的企业社会责任履行均衡性测度——以沪深300指数企业为例

Equilibrium Measurement of Corporate Social Responsibility Performance Based on Stakeholder Theory--Taking CSI 300 Index Enterprise as an Example

基于利益相关者理论,利用改进的洛伦兹曲线及基尼系数和群层次分析法对沪深300指数企业社会责任履行均衡性进行测度,并运用GAHP-TOPSIS模型对企业社会责任履行均衡性测度结果进行进一步验证。结果表明:(1)在不同利益相关者方面,企业对股东、政府和社区的社会责任履行均衡性差距较大,企业对债权人、员工、消费者和供应商的社会责任履行均衡性差距较小,企业对与其自身发展密切相关的利益相关者的社会责任履行基本均衡。(2)在不同地区方面,东部地区企业社会责任履行处于比较均衡的状态,中部地区企业社会责任履行呈现相对均衡的状态,西部地区企业社会责任履行处于差距较大的状态。

Based on the stakeholder theory,this paper uses the improved Lorentz curve,Gini coefficient and GAHP to measure the balance of corporate social responsibility performance of the CSI 300 index,and uses the GAHP-TOPSIS model to further verify the measurement results of corporate social responsibility performance.The results show that:(1)In terms of different stakeholders,there is a large gap in the balance of corporate social responsibility to shareholders,government and community.There is a small gap in the balance of corporate social responsibility performance to creditors,employees,consumers and suppliers,and the basic balance of corporate social responsibility performance to stakeholders closely related to their own development.(2)In terms of different regions,the performance of corporate social responsibility in the eastern region is in a relatively balanced state,the performance of corporate social responsibility in the central region is in a relatively balanced state,and the performance of corporate social responsibility in the western region is in a relatively large gap state.