我国国有企业社会责任实现驱动力研究——基于内生性视角

The driving force of state-owned enterprises′social responsibility realization:A study based on the endogenous perspective

履行社会责任是国有企业的与生俱来的属性。国有企业背负着国家经济社会发展的使命与责任,其社会责任履行既影响企业自身发展,也影响国家和社会公众利益,社会责任具有内生性。本文首先基于一般企业社会责任理论剖析了国企社会责任内生性内涵,认为国企承担社会责任需要统筹兼顾,同时考虑自身发展和社会稳定,作用于经济、环境和社会领域。然后将国企社会责任驱动力来源分为企业发展愿景和履责使命两个层面,发展愿景体现在长期目标下,国有企业履行社会责任逐渐从“被动”转向“主动”,实现企业和社会间“双赢”;履责使命体现在国企受企业性质和政治地位影响,在国家监管下履行社会责任,实现企业和社会间“互利”。基于内生性视角,结合三重底线原理,本文运用系统动力学思想,按照商业一类、商业二类和公益类国有企业分类,从经济绩效、社会绩效和环境绩效三个维度构建国企社会责任系统间结构和联系动态模型。通过分析2016—2022年间七家代表性央企的社会责任水平和企业发展能力变化,衡量不同维度下的社会责任贡献与损失,探究驱动不同类型国企履行社会责任的主要维度。结果显示:不同类别下的国企由于性质和业务不同,对社会责任履行各有侧重,存在差异化的社会责任实现模式。基于研究分析提出:按照不同途径进行分类改革,将企业社会责任履行内化为国企转型发展的基础构成,有利于推进国企履行社会责任愿景与使命相统一,提高不同类型国有企业履行社会责任的针对性、有效性和科学性,帮助国有企业社会责任制度建设不断完善升级。

Fulfilling social responsibilities is an inherent attribute of state-owned enterprises, which support the economic foundation of the socialist system and bear the mission and responsibility of China′s economic and social development. The performance of their social responsibilities affects not only the development of the enterprises themselves, but also the interests of the country and the public, so their social responsibility is endogenous. However, at present, the overall level of social responsibility of state-owned enterprises is relatively low. Social responsibility management needs to be improved urgently, and there is a general problem of insufficient endogenous awareness. State-owned enterprises do not closely link social responsibility with the long-term development of the enterprise and social stability, and have insufficient initiative to fulfill social responsibility.In view of the problems existing in the status quo of state-owned enterprises′ fulfillment of social responsibilities, this paper firstly analyzes the endogenous connotation of state-owned enterprises′ social responsibility based on the economic, political and social characteristics of state-owned enterprises and the general corporate social responsibility theory. State-owned enterprises should take social responsibilities into consideration, taking into account their own development and social stability, and acting on the economic, environmental and social fields. Then, the sources of social responsibility driving force of state-owned enterprises are divided into two levels: enterprise development vision and responsibility fulfillment mission. The development vision is reflected in the state-owned enterprises gradually changing from "passive" to "active" in fulfilling social responsibilities in order to achieve long-term goals, so as to achieve "win-win" between enterprises and society. The mission of fulfilling responsibilities is reflected in the fact that state-owned enterprises are affected by the nature and political status of the enterprise, perform social responsibilities under the supervision of the state, and achieve "mutual benefit" between enterprises and society. Based on the endogenous perspective, combined with the triple bottom line principle, this paper uses the idea of system dynamics to construct a dynamic model of the structure and connection between the social responsibility systems of state-owned enterprises from the three dimensions of economic performance, social performance and environmental performance. According to the classification of commercial first-class, commercial second-class and public welfare state-owned enterprises, seven representative state-owned enterprises were selected to analyze the changes in the level of corporate social responsibility and development capacity from a systematic perspective from 2016 to 2022. By measuring the contribution and loss of social responsibility in different dimensions, and observing the causal link and long-term dynamic changes of various variables that affect the performance of social responsibility, the main driving dimensions of different types of state-owned enterprises′ performance of social responsibility are explored.The results show that different types of state-owned enterprises have different emphasis on social responsibility performance due to their different nature and business, and there are differentiated social responsibility realization models. The performance of social responsibility by commercial first-class state-owned enterprises focuses on the market economy. The driving force of social responsibility is mainly supported by economic performance. The level of social responsibility is relatively low, and the enterprise development capability is medium. The performance of social responsibility by commercial second-class state-owned enterprises focuses on political security. The driving force of social responsibility is supported by economic performance, environmental performance and social performance. The relative level of social responsibility is the highest, and the enterprise development ability is the strongest. Public welfare state-owned enterprises focus on the social environment in fulfilling social responsibility. The driving force of social responsibility is constrained by the economic development of the enterprise, and the level of social responsibility is medium, enterprise development ability is the lowest.The research suggests that on the basis of function definition, it is advisable to carry out the classification reform of state-owned enterprises in different ways. By combining social responsibility cognition with government supervision, making overall plans, focusing on key points, and internalizing corporate social responsibility performance into the basic components of state-owned enterprises′ transformation and development, can the vision and mission of state-owned enterprises′ fulfillment of social responsibility be unified. Clarifying the functional positioning of different types of state-owned enterprises will help improve the pertinence, effectiveness and scientificity of different types of state-owned enterprises in fulfilling their social responsibilities, and help state-owned enterprises to continuously improve and upgrade their social responsibility systems.