农民专业合作社社会责任范畴及其评价

Category and Evaluation Enlightenment of Farmer Specialized Cooperative's Social Responsibility

农民专业合作社具有"社会性"与"营利性"双重属性。一些合作社除为成员提供产品和服务之外,还承担了一些社会责任。特殊的产权结构和利益分配机制使合作社社会责任有别于传统的企业社会责任。合作社在自身能力、经营模式和外部因素的影响下,社会责任表现差异显著。基于利益相关者理论和广义企业社会责任观,首先分析了合作社社会责任范畴与特殊性;其次构建了社会责任评价体系,利用"层次分析法+熵值法"确定指标权重;最后基于398家种植类农民专业合作社的调研数据对评价体系进行应用与检验。研究结果表明,样本合作社对社员、社区、商业伙伴、消费者的社会责任履行程度较高,合作社社会责任评价指标体系具有适用性,对我国现行示范社评定体系具有一定的补充完善作用。

Farmer specialized cooperatives have dual nature of'Sociality'and'Commerciality'.Some of them execute social responsibilities,not only provide production and service.Special property structure and profit mechanism make cooperatives' Social Responsibility differ from Corporate Social Responsibility.Performances of different cooperatives' social responsibilities change under different types,management patterns and external environment.Based on the theory of stakeholders and generalized theory of Corporate Social Responsibility,this paper first analyzes the intension,extension and specificity of cooperatives' Social Responsibility,then builds evaluation index system by'AHP + Entropy'.The validation and application of this index system are tested throw data of398 planting cooperatives.The results show that social responsibilities of sample cooperatives are most focused on members,community,business associates and consumers.This evaluation system can amend and complete the demonstration cooperative evaluation system in some certainty.