基于消费者需求的企业社会责任供给与财务绩效的关联性研究
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摘要
20世纪以来，随着企业对社会发展和人类生活影响能力的增强，要求企业承担社会责任的呼声不断高涨。提高企业履行社会责任的主动性和积极性，构建企业发展与社会发展的和谐关系成为目前社会各界关注的焦点问题。
企业作为一个营利性的社会经济组织，来自于市场的经济刺激无疑是其承担社会责任的内在动因。而作为市场主体的消费者的选择则成为促使企业承担社会责任最有力的激励因素。企业社会责任行为作用于消费者，通过消费者对企业形象的联想而影响消费者的购买决策，并最终影响企业的财务绩效。但是并非企业提供的所有社会责任活动都能影响消费者的决策。有研究证实，企业的某些社会责任活动甚至有可能激起消费者的反感。因此，了解消费者对企业社会责任的认识和需要，以及企业提供的符合消费者需要的社会责任活动与企业财务绩效的关联性，对于企业处理社会责任与自身发展的关系，对于政府建立企业社会责任激励机制，提高企业承担社会责任的积极性和主动性具有重要意义。
本文在梳理企业社会责任相关理论研究的基础上，从理论上分析了企业社会责任行为经由消费者行为而作用于企业财务绩效的观点，并尝试通过三个前后相继的实证研究加以验证。
本文首先回顾了企业本质的变迁和企业社会责任的发展历程，认为企业作为一个营利性的社会经济组织，是社会有机体的一个不可分割的部分，是各种利益相关者利益的集合体。企业社会责任是一个历史的范畴，从本质上说它既是社会对企业的道义要求，也是企业可持续发展的战略工具，是企业的社会性与经济性的动态的整合，是企业对其利益相关者所承担的法律责任、经济责任、伦理道德责任、慈善责任的综合。接着本文通过理论分析提出了在企业的众多利益相关者中，消费者是提高企业社会责任水平的主要的推动力量，对企业的生存和发展具有决定性的作用。企业社会责任行为通过各种媒介进入消费者的视野，将与消费者对企业社会责任的认知与需求一起，在消费者心中形成对企业的整体形象或者产品和服务的一种联想，并影响消费者行为，而这种影响可能在一定程度上提升企业的财务绩效。这一观点成为后续的实证分析的理论基础。这是第1—2章的内容。
本文第3章广泛地调查和分析了中国目前消费者对企业社会责任的认知与
With the increasing impact on social development and human lives since 20th century, corporates are more and more appealed to take social responsibilities. More attention has been focused on enhancing corporates' initiatives for fulfilling social responsibilities and fostering harmonious relationship between the development of corporates and society.
The interior drive for corporates as profit-oriented social organizations to take social responsibilities is the economic stimulus from market; while the most significant stimulus is choices made by consumers dominantly. The implementation of social responsibilities by corporates act upon consumers, consequently affecting consumers' purchase decisions and corporates' financial performances. However, a research indicates that some activities, in which some corporates participated, resulted in not interest but antipathies among consumers. What are the understanding and demands of consumers for corporates' social responsibilities? What is the relationship between meeting their demands and promoting financial performances in corporates?
This paper is mainly concerned with those understandings and demands from the perspective of corporates, aiming to figure out by demonstration the relationship between the social responsibilities in accord with the demands of consumers and the financial performances of corporates.
To begin with, a questionnaire was composed on the basis of a group discussion among 56 consumer representatives nationally and interviews with 50 consumers on the topic of corporates' social responsibilities. The questionnaire was applied to 1,000 consumers samples, who are aged between 25 and 65 with educational degrees above senior middle school and a family income of more than 30,000 RMB yearly. The outcomes of the investigation concerning the priorities of legal, economic, ethnic and charity responsibility suggests, the legal responsibility goes first, economic responsibility next and charity responsibility least. With respect to the 26 specific responsibilities such as responsibilities for consumers, staff, society at large and stakeholders, according to interviewees, the responsibility closely related to
企业作为一个营利性的社会经济组织，来自于市场的经济刺激无疑是其承担社会责任的内在动因。而作为市场主体的消费者的选择则成为促使企业承担社会责任最有力的激励因素。企业社会责任行为作用于消费者，通过消费者对企业形象的联想而影响消费者的购买决策，并最终影响企业的财务绩效。但是并非企业提供的所有社会责任活动都能影响消费者的决策。有研究证实，企业的某些社会责任活动甚至有可能激起消费者的反感。因此，了解消费者对企业社会责任的认识和需要，以及企业提供的符合消费者需要的社会责任活动与企业财务绩效的关联性，对于企业处理社会责任与自身发展的关系，对于政府建立企业社会责任激励机制，提高企业承担社会责任的积极性和主动性具有重要意义。
本文在梳理企业社会责任相关理论研究的基础上，从理论上分析了企业社会责任行为经由消费者行为而作用于企业财务绩效的观点，并尝试通过三个前后相继的实证研究加以验证。
本文首先回顾了企业本质的变迁和企业社会责任的发展历程，认为企业作为一个营利性的社会经济组织，是社会有机体的一个不可分割的部分，是各种利益相关者利益的集合体。企业社会责任是一个历史的范畴，从本质上说它既是社会对企业的道义要求，也是企业可持续发展的战略工具，是企业的社会性与经济性的动态的整合，是企业对其利益相关者所承担的法律责任、经济责任、伦理道德责任、慈善责任的综合。接着本文通过理论分析提出了在企业的众多利益相关者中，消费者是提高企业社会责任水平的主要的推动力量，对企业的生存和发展具有决定性的作用。企业社会责任行为通过各种媒介进入消费者的视野，将与消费者对企业社会责任的认知与需求一起，在消费者心中形成对企业的整体形象或者产品和服务的一种联想，并影响消费者行为，而这种影响可能在一定程度上提升企业的财务绩效。这一观点成为后续的实证分析的理论基础。这是第1—2章的内容。
本文第3章广泛地调查和分析了中国目前消费者对企业社会责任的认知与
With the increasing impact on social development and human lives since 20th century, corporates are more and more appealed to take social responsibilities. More attention has been focused on enhancing corporates' initiatives for fulfilling social responsibilities and fostering harmonious relationship between the development of corporates and society.
The interior drive for corporates as profit-oriented social organizations to take social responsibilities is the economic stimulus from market; while the most significant stimulus is choices made by consumers dominantly. The implementation of social responsibilities by corporates act upon consumers, consequently affecting consumers' purchase decisions and corporates' financial performances. However, a research indicates that some activities, in which some corporates participated, resulted in not interest but antipathies among consumers. What are the understanding and demands of consumers for corporates' social responsibilities? What is the relationship between meeting their demands and promoting financial performances in corporates?
This paper is mainly concerned with those understandings and demands from the perspective of corporates, aiming to figure out by demonstration the relationship between the social responsibilities in accord with the demands of consumers and the financial performances of corporates.
To begin with, a questionnaire was composed on the basis of a group discussion among 56 consumer representatives nationally and interviews with 50 consumers on the topic of corporates' social responsibilities. The questionnaire was applied to 1,000 consumers samples, who are aged between 25 and 65 with educational degrees above senior middle school and a family income of more than 30,000 RMB yearly. The outcomes of the investigation concerning the priorities of legal, economic, ethnic and charity responsibility suggests, the legal responsibility goes first, economic responsibility next and charity responsibility least. With respect to the 26 specific responsibilities such as responsibilities for consumers, staff, society at large and stakeholders, according to interviewees, the responsibility closely related to
引文
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