摘要
2011年,全球对外直接投资(FDI)流量达到15086亿美元;中国吸引FDI流量1160亿美元,对外直接投资(ODI)601亿美元。~1由跨国公司主导的国际贸易和世界经济正在加快复苏,世界和中国不会忘跨国公司所做的巨大贡献,却也不能无视跨国公司的社会责任问题。2011年4月和6月,在美国墨西哥湾、中国渤海海域相继出现跨国石油公司的重大石油泄漏事故,把跨国石油公司推到了社会责任的风口浪尖。
本文首先确定了跨国石油公司社会责任与财务绩效的研究问题,设计了研究思路;然后在理论回顾和文献研究的基础上,进一步理清了研究思路;通过理论研究、指标选择、实证检验、博弈论研究、案例研究等方法对问题展开多角度研究,最后在上述研究基础上总结研究结论、提出对策建议。
论文的主要研究结论包括:
第一,文献研究结论:跨国公司对社会责任的认识已经从“该不该做”发展到“怎么做”,责任涉及的工作越来越细致具体。理论界构建的体系要在责任实践中实现,关键在于责任执行标准有据可依,“保证质量”既可以被商家用作广告,也可以被公司奉为信条,还可以被公众视之虚文,但如果建立了责任标准,就可以作为公司遵守的规则、行政执法的尺度、舆论监督的标的。因此社会责任标准的成熟是理论落到实务的关键所在,也是本文研究理论联系实际的重要环节。
第二,理论研究结论:在规模经济假设条件下,责任资本增加赋予产品以责任元素、提高产品的差异性、降低责任成本的租金率水平,有利于提高责任产品在同类产品中的替代弹性和消费者对于责任产品的偏好程度;在国际贸易假设条件下,国际贸易在促使责任资本规模扩大的同时,造成差异性责任产品替代弹性增强,会带来差异性责任产品种类的增加和市场规模的扩大。而且责任资本规模的扩大,有利于公司在国际贸易中建立并保持比较优势,这种比较优势来源于生产出新的差异性责任产品组合,而不是生产更多的现有产品组合。
第三,实证研究结论:(1)社会责任与财务绩效相关性明显。但社会责任不同层面之间、同一责任不同指标之间,与财务绩效的相关程度不同;(2)短期来看,(5-3)~(5-5)式三个回归方程33个变量系数中,有9个为正值、11个为负值、13个不显著。即社会责任对财务绩效正向、逆向作用同时存在,但逆向作用更明显;长期来看,(5-6)-(5-8)式三个回归方程33个变量系数中,有18个为正值、8个为负值、7个不显著。即社会责任对财务绩效正向、逆向作用同时存在,但正向作用更明显;(3)当社会责任水平较高时,社会责任对财务绩效的正向滞后两期影响更显著,社会责任是“因”;当社会责任水平较低时,财务绩效对社会责任的正向滞后两期影响更显著,社会责任是“果”。也就是说,跨国石油公司社会责任与财务绩效存在相互作用,社会责任与财务绩效的因果关系在上述条件下相互转化。
第四,博弈论研究结论:(1)在短期重复博弈条件下,只要博弈一方有一定概率是非理性的,即在博弈中放弃短期利益最大化,那么合作策略就是公司履行社会责任重复博弈的精炼贝叶斯均衡。非合作博弈次数总是固定为2;剩下的都是合作博弈。此时,公司选择“履行社会责任”可以获得更大的收益支付、提高财务绩效。满足这个条件,跨国石油公司社会责任就可以对财务绩效发挥正向作用;(2)在完全信息无限次重复博弈条件下,只要贴现率δ足够大,即投资收益率γ足够小,冷酷策略是公司履行社会责任无限次重复博弈的子博弈精炼纳什均衡。此时,任何背离均衡状态的投机行为都会对己方不利,遭到对方的严厉惩罚,即选择“不履行社会责任”会导致更少的收益支付和更低的财务绩效。满足这个条件,跨国石油公司社会责任就可以对财务绩效发挥正向作用;(3)在不完全信息重复博弈条件下,如果博弈双方都有可能是非理性的,只要博弈重复次数T足够大(没有必要是无限次的),博弈结果还是会达成合作均衡。也就是说,公司可以通过选择“履行社会责任”获得更多的收益支付、提高财务绩效。满足这个条件,跨国石油公司社会责任就可以对财务绩效发挥正向作用。
论文的主要创新点包括:
第一,实证检验方法。单纯的回归检验不能回答变量间因果关系问题,即究竟是社会责任影响了财务绩效,还是财务绩效影响了社会责任。为了解释这一问题,论文在实证检验中大胆尝试结构方程模型(Structrual Equation Model,简称SEM),达到了预期效果。
第二,指标选择依据。本文的社会责任指标选择依据的是联合国《2011年世界投资报告》中的社会责任指标分类,并结合多年来多社会责任指标的收集整理,综合考虑跨国石油公司社会责任实践特点,最终做出选择。
第三,博弈论研究角度。相关问题的博弈论研究以理论研究居多,本文的博弈论研究角度是针对实证检验中发现的实际问题,即社会责任对财务绩效的双重作用,根据问题建立模型,然后求解。目的是分析双重作用的作用机制和产生条件,对公司、政府等在社会责任实践中努力发挥责任的正向作用、避免逆向作用提出建议。
Global foreign direct investment (FDI) flows reached1,508.6billion dollars, among which, China had attracted FDI flows of116billion dollars, and invested over60.1billion dollars.2The international trade and the world economy which dominated by the multinational companies is accelerating the recovery, the world and China will not forget the tremendous contribution which the multinational companies have done, but will also not ignore the social responsibility issues which multinational companies have caused. In April and June2011, multinational oil companies had caused major accident of oil spill in the Gulf of Mexico U.S., and Bohai Sea China, the multinational oil companies have been pushed to the teeth of social responsible storm.
We first determined the research questions of social responsibility and financial performances of the multinational oil companies, designed the research train, further clarified which on the basis of the theoretical review and literature, and then made the multi-angle and multi-level research through theoretical research, indicator selection, the empirical test, the game research and case studie. Finally, we made conclusions and proposed suggestions on the basis of the study above.
The main conclusions include:
First, the conclusions of literatural study:the viewpoints of multinational companies on social responsibility had already developed from "should or not do" to "how to do", their practice is more and more detailed and specific. To the he theoretical system being realized in practice, the key factor is the responsiblity standard,"quality assurance" can be used as the advertise by the business, the faith of companies, also can be viewd as dead letters by the public. But if the standard is established, it can be used as the rule which companies comply with, the law of administrative enforcement, and the mark of public supervision. Therefore, the maturity of social responsibility standard is the key factor for execution of theory, also is the key link between theoretical and empirical research of our study.
Second, the conclusions of theoretical study:under the condition of scale economy, the increase of responsibility capital gives the product responsible element, improves the product's difference, reduces the rate of rent levels of responsibility cost, is beneficial to improve the substitutal elasticity of responsible products to other similar ones and consumers' preference; under the condition of international trade, international trade can prompt the scale of responsibility capital and the substitutal elasticity of responsible products, and then result into the increase of responsible products variety and expansion of market.scale. Beyond which, expansion of responsibility capital is helpful for companies to establish and maintain comparative advantage in the international trade, which derived from the production of new different responsible product mix, not from the production of existing product mix.
Third, the conclusions of empirical study:(1) the relevance of social responsibility and financial performance is significant. But the relevance between different levels of social responsibility and financial performance, the relevance between different indicators of the same level and financial performance is different;(2) for the short term, among33variable coefficients of three regression equations-formula (5-3) to (5-5),9ones are positive,11negative,13not significant. In orther words, the positive and negative effects of social responsibility to financial performance both exist, but the negtive effects are more obvious; for the long term, among33variable coefficients of three regression equations-formula (5-6) to (5-8),18ones are positive,8negative,7not significant. In orther words, the positive and negative effects of social responsibility to financial performance both exist, but the positive effects are more obvious;(3) under the condition of higher level of social responsibility, the positive effects which lag2phrases of social responsibility on financial performance are more obvious, social responsibility is "reason"; while under the condition of lower level of social responsibility, the positive effects which lag2phrases of financial performance on social responsibility are more obvious, social responsibility is "result". In other words, there is interaction between social responsibility and financial performance for the multinational oil companies, the causal relationship between which can transform into each other under the above conditions.
Fourth, the conclusions of game study:(1) Under the conditions of short-term repeated game, as long as one game player is non-rational for certain probability, that is, giving up maximizing short-term interests in the game, the cooperative strategy will be the refining Bayesian equilibrium for the game. The number of non-cooperative game is always fixed at2, the rest are cooperative game. At this point, company can get greater benefit paid and improve financial performance by choosing to fulfill their social responsibilities. If this condition was satisfied, the social responsibility of multinational oil companies can play a positive role in the financial performance;(2) Under the conditions of infinitely repeated games of complete information, as long as the discount rate δ is large enough, that is, the investment rate of return γ is small enough, ruthless strategy will be the refining Nash equilibrium for the game. At this point, every deviation from the equilibrium speculation will be adverse to one, and it will suffer opponent's severe punishment. In other words, company will get less benefit paid and lower financial performance by choosing not to fulfill their social responsibilities. If this condition was satisfied, the social responsibility of multinational oil companies can play a positive role in the financial performance;(3) Under the conditions of infinitely repeated games of incomplete information, if the game players are both non-rational, as long as the the number of repetitions is large enough (no need to be infinite), the outcome of game will still reach cooperative equilibrium. In other words, At this point, company can get greater benefit paid and improve financial performance by choosing to fulfill their social responsibilities. If this condition was satisfied, the social responsibility of multinational oil companies can play a positive role in the financial performance
The main innovations include:
First is the approach of empirical test. Regression testing alone can not answer the causal relationship between variables, that is, what social responsibility affect financial performance or financial performance affects social responsibility. In order to explain this problem, the empirical test made a bold try of Structrual Equation Model and achieved the desired goals.
Second is the base of indicators selection. The selection of social responsibility indicators was based on the indicators classification of United Nations'World Investment Report2011. Combined with years of much social responsibility indicators' collection, we made the final choice after integratedly considering the practice of social responsibility of multinational oil companies.
Third is the angle of game research. Previous related game research of this question is mostly theoretical research; our game research is based on the actual problem found in the empirical test, that is, the double effect of social responsibility on financial performances. According to the problem, we built model and then pursuited solving. The purpose is to analyze the mechanism and conditions of those double effects, and propose the suggestions to the companies and government to develop the positive effects and avoid negtive effects in the practice.
引文
1 温家宝,2012年政府工作报告[R],中华人民共和国第十一届全国人民代表大会第五次会议,2012年3月5日。
2 Wen Jiabao, The government work report 2012 [R], the people's Republic of China to the Eleventh National People's Congress of the fifth meeting, March 5,2012.
3 美国关税委员会:《跨国企业对世界贸易和投资以及对美国贸易和劳工的影响》,向美国参议院财政委员会及其国际贸易小组委员会的报告(93届第1次会议),华盛顿,美国政府出版局,1973年。转引自:尼尔·胡德和斯蒂芬·扬著:《跨国企业经济学》,经济科学出版社,北京:1990年10月中文版,第1页。
4 温家宝,2012年政府工作报告[R],中华人民共和国笫十一届全国人民代表大会第五次会议,2012年3月5日。
5 Michael Porter and Mark Kramer, Strategy and Society:The links between competitive advantage and social responsibility [J], Harvard Business Review, DEC 2006, p36.
6 新浪网,BP墨西哥湾漏油事故专题报道, http://news.sina.com.cn/z/mqhszjly/。
7 Milton Friedman,"The Social Responsibilily of Business Is to Increase Its Profits",Corporate Ethics and Corporate Governance[M],Springer Berlin Heidelberg,2007.6,p173-178.
8 转引自:郝云宏,资源观视角下企业社会责任与企业绩效研究—一个理论框架及其在浙江的实证检验[D],浙江工商大学博上学位论文,2009年6月,第31页。
9 [美]Richa rd.T.De Giorgio著,李布译,经济伦理学(第5版)[M],北京:北京大学出版社,2002年,第13页。
10 张志强、王春香,西方企业社会责任的演化及其体系[J],宏观经济研究,2005年第9期,第21页。
11 Howard·Bowen,Soeial Responsibility of the businessmen[M],NewYork:Haper & Row Publisher,1953, p121.
12 Carroll A.B., Corporate Soeial Responsibility:Evolution of a Definitional Construet [J], Business & Soeiety,1999, Vol38(3), p270.
13 Heald M, The soeial responsibilities of business:company and community,1900-1960[M], Cleveland:Case Western Reserve University Press,1970, p39.
14 Mama Keith Davis, Can business afiord to ignore soeial responsibilities [J], California Managemebt Review,1960, Vol2, p70-76.
15 Joseph W.Moguire,Business and soeiety[M].NewYork:MeGraw-Hill Presss,1963,p110.
16 Parkash S.sethi,Dimensions of Corporate soeial Performance:an analytic framework[J], Calfonia Management Review,1975,Vol17,p58-64.
17Carroll A.B.,Corporate Social Responsibility:Evolution of a Definitional Construet[J], Business & soeiety,1999,Vol38(3),p272.
18 引自:贾生华、陈宏辉,田传浩,基于利益相关者理论的企业绩效评价——一个分析框架和应用研究[J],科研管理,2003年第7期,第35-38页。
19 Phllips Cochran and Robbert Wood, Corporate Social Responsibility and Financial Perfermance [J], Academy of Management Journal,1984, Vol27, p42-56.
20 K.E. Aupperle, Carroll A.B. and Hatfield J.D., An ethnical investigation of the relationship between corporate social responsibility and Profitability[J], Aeademy of Management Journal, 1985, Vol28, p446-463.
21 Wartick Steven L. and Cochran Philip L, The Evolution of the Corporate Social Performance Model [J], Academy of Management Review,1985, Vol.10(4), p781.
22 Wood Donna J., Corporate Social Performance Revisited [J], Academy of Management Review,1991, Vol16(4), p672.
23 Carroll A.B., The Pyramid of Corporate Soeial Responsibility:Toward the Moral Management of Organizational Stakeholders [J], Business Horizons,1991, Vol7, p34.
24 Husted B.W. and Allen D.B., Is It Ethieal to Use Ethics as Strategy [J], Journal of Business Ethics,2000, Vol27, p21-32.
25 Petrick J, and Quinn J., The Challenge of Leadership Accountability for Integrity Capacity as a Strategic Asset[J], Journal of Business Ethics,2001, Vol4,p331-343.
26 Harrison J.S. and John St., Managing and Partnering With External Stakeholders [J], Academy of Management Executive,1996, Vol10(2), p46-61.
27 Hillman A.J.and Keim, Shareholder Value, stakholder Manegement. and Social Issues:What is The Bottom Line [J]. Strategic Management Journal,2001, Vol22(2), p21-32.
28 Porter M.E. and Kramer M.R, The Competitive advantage of Corporate Philanthropy [J], Harvard Business Review,2002, Vol80(12), p56-69.
29 Christensen C.M. and M. Overdorf, Meeting The Cllallenge of Disruptive Change [J], Harvard Business Review,2000, Vol78(2), p66-75.
30 Hart S.L. and Christensen C.M, The Great Leap, Drving Innovation From The Base of The Pyrarnid [J], MIT Sloan Management RevieW,2002, Vol14(1), p51-57.
31 Murray K.B. and Montanari J.R, Strategic Management of The Social Responsible Firm: Integrating Management and Marketing Theory [J], Academy of Management Review,1986, Vol11(4), p815-828.
32 Prahaled C.K.and Hammond A., Serving The World's Poor, Profitably [J], Harvard Business Review,2002, Vol13(2), p434-454.
33 Mcwllllams A., Siegel D. S. and Wright P. M., Corporate Social Responsibility Strategic Implications [J], Journal of Management Studies,2006, Vol43(1), p8.
34 刘娜,企业战略管理中企业社会责任融入问题研究[D],吉林大学博上学位论文,2009年6月。
35 石军伟、胡立君、付海艳,企业社会责任、社会资本与组织竞争优势:一个战略互动视角——基于中国转型期经验的实证研究[J],中国工业经济,2009年第11期,第87-98页。
36 冯小宇,企业社会责任与竞争力研究[D],首都经济贸易大学博士论文,2008年6月,第132页。
37 徐超、陈继祥,战略性企业社会责任的评价[J],上海企业,2005年第5期,第21-23页。
38 胡刚,论企业社会责任经营战略[J],中国经济问题,2007年第3期,第:49-55页。
39 陈旭东、余逊达,民营企业社会责任意识的现状与评价[J],浙江大学学报(人文社会科学版),2007年第3期,第:69-79页。
40 周祖城,基于卓越伦理的竞争优势[J],南开管理评论,2002年第2期,第59-66页。
41 刘藏岩,刍议企业与竞争力社会责任[J],商业时代理论,2005年第23)期,第29-30页。
42 楚金桥,承担社会责任提升企业竞争力的机理与对策[J],全国商情经济理论研究,2006年第2期,第61-63页。
43 陈中豪,企业社会责任转化为竞争力[J],科技信,2007年第9期,第:236-237页。
44 张浩而,企业社会责任原点:战略规划[J],WTO经济导刊,2008年第21期,第56页。
45 Reinnhardt F.L.,Environmental Product Diffe rentiation[J].California Management Review 1998,Vol40,p43-73.
46 Jim Collins著,真如译,基业长青(第4版)[M],北京:中信出版社,2009年10月1日,第278页。
47 Burlingame,Corporate Giving.Iniernational[J],Journal of NonProfit and Voluntary Seetor Marketing,2001,Vol6(1),p4-11.
48 Michael.E.Porter and Mark R.Kramer, The Competitive Advantage of Corporate Philanthropy [J], Harvard Business Review, Deeember 2002, p41-47.
49 Michael E.Porter and Mark R.Kramer, Strategy and Society:The Link Between ComPetitive Advantage and Corporate Social Responsibility [J], Harvard Business Review, Deeember 2006, p36-44.
50 Philip·Kotler著,姜文波译,企业的社会责任[M],北京:机械工业出版社,2006年,第133页。
51 Freeman R.E.,Strategic Management:A Stakeholder Approach[M].Pitman Publishing Inc., 1984.p31.
52 H.Igor Ansoff著,曹德骏、范映红、袁松阳译,公司战略(再修订版)[M],成都:西南财经大学出版社,2009年4月,第111页。
53 Nasl,Juha.Understanding Stakeholder Thinking[M],Finland:LSR Publication,1995.p19-32.
54 Mitchell,R.K.Agle B.R.and Wood D.J.,Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts[J],Academy of Management Review,1997,Vol22(4),p853.
55 Freeman R.E.,Strategic Management:A Stakeholder Approach[M],Pitman Publishing Inc, 1984,p46.
56 Mitchell R.K.Agle B.R.and Wood D.J.,Towa rd a Theory of Stakeholder Identif-ication and Salience:Defining the Principle of Who and What Really Counts[J],Academy of Management Review,1997,Vol22(4),p856..
57 Alkhafaji A.F., A Stakeholder Approach to Corporate Governance:Managing in a Dynamic Environment [J], New York:Quorum Books,1989, p36;
58 Thompson J.K., Wartick.S.L and Smith H.L., Integrating Corporate Social Performance and Stakeholde:Management:Implications for a Research Agenda in Small Business, In J.E. Post [J], Research in Corporate Social Performance and Policy,1990, Vol12, p207.
59 Carrolll A.B., Business and Society:Ethics and Stakeholder Management [M], Cincinnati South-Wester, Publishing,1993, p60
60 Wicks Andrew C., Gilbert,Daniel R. Jr. and Freeman Edward R.,,A Feminist Reinterpretation of the Stakeholder Concept [J], Business Ethics Quarterly,1994, Vol4(4), p483.
61 Clarkson M.,,A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance [J], Academy of Management Review,1995, Vol20(1), p106.
62 Donaldson T.,and Preston L.E. The Stakeholder Theory of the Corporation:Concepts, Evidence and Implications [J], Academy of Management Review,1995, Vol.20(1), p67.
63 Nasi Juha, Understanding Stakeholder Thinking [M], Helsinki, Finland:LSR Publication,1995, p1-19.
64 Cornell B. and Shapiro A.C., Corporate Stakeholders and Corporate Finance [J], Financial Management,1987, Spring, p5.
65 Hill C.W.L and Jones T.M., Stakeholder-Agency Theory [J], Journal of Management Studies 1992, Vol29, p133.
66 Clarkson M., A Risk Based Model of Stakeholder Theory, Proceedings of the Second Toronto Conference on Stakeholder Theory[J], Toronto:Center for Corporate Social Performance and Ethics, University of Toronto,1994, p5.
67 CarroⅢ A.B.,Business and Society:Ethics and Stakeholder Management [M],Cincinnati: South-Western,1993,p22.
68 CarroⅢ著,黄煜平译,企业与社会:伦理与利益相关者管理[M],北京:机械工业出版社,2004年,第46页。
69 Sta rik M.,The Toronto Conference:Reflections on Stakeholder Theory[J],Business and Society,1994,Vol33,p7,
70 reeman R.E,Strategic Management:AStakeholder Approach[M],Pitman Publishing Ⅰ 1984,p32.
71 Donaldson T. and Preston L.E.,The Stakeholder Theory of the Corporation:Concepts, Evidence and Implications[J],Academy of Management Review,1995,Vol20(1),p74.
72 Brenner S.N.and P.Cochran, The Stakeholder Theory of the Firm:Implications for Business and Society Theory and Research [C], annual meeting of the International Association for Business and Society, Sundance,UT,1991,,p462-489.
73 Carroll A.B., A Three-Dimensional Conceptual Model of Corporate Performance [J], The Academy of Management Review,1979, Vol.4(4), p497-505.
74 Evan W.M. and Freeman,R.E. A Stakeholder Theory of the Modern Corporation:Kantian Capitalism, In T.Beauchamp and N.Bowie [J], Ethical Theory and Business, Englewood Cliffs, NJ:Prentice Hall, p97-106.
75 Wicks Andrew C., Gilbert,Daniel R.Jr and Freeman,Edward,R.,,A Feminist Reinterpretation of the Stakeholder Concept [J], Business Ethics Quarterly,1994, Vol4(4), p474-497.
76 Wijnberg N.M., Normative Stakeholder Theory and Aristotle:The Link Between Ethics and Politics [J], Journal of Business Ethics,2000, Vol25, p329-342.
77 Jones T.M., The Toronto Conference:Reflections on Stakeholder Theory [Jl, Business and Society,1999. Vol33, p11.
78 Donaldson T.,1999,Response:Making Stakeholder Theory Whole [J], Academy of Management Review, Vol.24(2),,p237.
79 Jones T.M. and Wicks A.C., Convergent Stakeholder Theory [J], Academy of Management Review,1999, Vol.24(2), p212.
80 Jones T.M. and Wicks A.C., Convergent Stakeholder Theory [J], Academy of Management Review,1999, Vol.24(2), p213.
81 Jawahar I.M.,and McLaughlin Gary L, Toward a Descriptive Stakeholder Theory:An rganizational Life Cycle Approach [J], Academy of Management Review,2001, Vol.26(3), p398.
82 Wood Donna J.,Corporate Social Performance Revisited[J],Academy of Management Review.1991,Vol16(4),p696.
83.Clarkson Max B. E.,Corporate Social Performance in Canada,1976-86,in Research in Corporate Social Performance and Policy[J],International and Comparative Studies,1988. Vol10,p263.
84 Lerne r Linda D and Fryxell Gerald E,An Empirical Study of the P redictors of Corporate Social Performance:A Multi-Dimensional Analysis[J],Journal of Business Ethics,1988,Vol7,p952.
85 Peter A.Stanwick and Stanwick Sarah D,The Determinants of Corporate Social Performance An Empirical Examination [J], American Business Review,1998, January, p87.
86 Clarkson Max B.E, Defining, Evaluating and Managing Corporate Social Performance:The Stakeholder Management Mode [J], Research in Corporate Social Performance and Policy,1991, Vol12, p347.
87 Wartick Steven L. and Cochran Philip L, The Evolution of the Corporate Social Performance Model [J], Academy of Management Review,1985, Vol.10(4), p765.
88 Clarkson Max B.E., Defining, Evaluating and Managing Corporate Social Performance:The Stakeholder Management Mode [J], Research in Corporate Social Performance and Policy,1991, Vol.12, p348.
89 Clarkson Max B.E., A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance [J], Academy of Management Review,1995, Vol.20(1), p99.
90 Ruf Bernadette M., Muralidhar Krishnamurty, Brown Robert M., Janney Jay J. and Paul Karen An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance:A Stakeholder Theory Perspective [J], Journal of Business Ethics,2001, Vol32, p143.
91 沈洪涛,公司社会责任与公司财务业绩关系研究——基于相关利益者理论的分析[D],厦门大学博士学位论文.2005年12日.第130页。
92 [法]卢梭著,何兆武译,社会契约论[M],北京:商务印书馆,2005年,第19页。
93 Donaldson T,Corpo rationsandMorality[M],NewYork:Prentiee Hall,1982,p35-37.
94 Donaldson T. and T. W. Dunfee, Integrative Soeial Contraets Theory:A Communitarian Coneeption of Eeonomic Ethics[J], Eeonomics and Philosophy,2001, Vol11(1), p85-112.
95 黎友焕,企业社会责任研究[D],西北大学博士学位论文,2007年6月,
96 Stranden L., To be a excellent manager [J], Journal of management communication,1991, Vol3(1), p47.
97 [美]Richard A. Spinello著,刘刚译,世纪道德——信息、技术的伦理方面[M],北京:中央编译局出版社,1991年,第111页。
98 [美]约瑟夫·W·韦斯著,符彩霞译,商业伦理一利益相关分析及问题管理方法[M],北京:中国人民大学出版社,2005年,第136页。
99 资料来源ISI Web of Science数据库,搜索条件为Topic=(corporate), AND Topic=(social), AND Topic=(responsibility).入库时间=所有年份.数据库=SCI-EXPANDED, SSCI, A&HCI, IC, CCR-EXPANDED.精炼依据:Subject Areas=(BUSINESS OR MANAGEMENT OR ECONOMICS)
100 资料来源:ISI Web of Science数据库,搜索条件为Topic=(transnational),AND Topic=(social), AND Topic=(responsibility).入库时间=所有年份.数据库=SCI-EXPANDED, SSCI, A&HCI, IC, CCR-EXPANDED. (?)青炼依据:Subject Areas=(ECONOMICS OR BUSINESS OR MANAGEMENT)
101 Michael Porter and Mark Kramer, Strategy and Society:The Links The links between competitive advantage and social responsibility, Harvard Business Review, DEC 2006, Vol4, p79-108..
102 Simon Brooks, Corporate social responsibility and strategic management the prospects for converging discourses, Strategic Change, Wiley InterScience,2005, Vol14, p401-411,
103 Francois Maon, Adam Lindgreen and Valerie Swaen, Thinking of the Organization as a System The Role of Managerial Perceptions in Developing a corporate Social Responsibility Strategic Agenda, Systems Research and Behavioral Science, Wiley Interscience,25:413-426, 2008.
104 Krista Bondy, Evaluating the Potential Effectiveness of Codes The Statement Strength Evaluation Method (SSEM), Corporate Social Responsibility and Environmental Management, 14:1-15,2007.
105 Richard Welford, Clifford Chan and Michelle Man, Priorities for Corporate Social Responsibility a Survey of Businesses and their Stakeholders, Corporate Social Responsibility and Environmental Manaaement.15:52-62.2007.
106 UN, A Manual for the Prepares and Users of Eco-efficiencv Indicators.
107 Dong-shang Chang and Li-chin Reqina Kuo, The Effects of Sustainable Development on Firms' Financial Performance-an Empirical Approach, Sustainable Development,16:365-380, 2008.
108 Cyril Bouquet and Yuval Deutsch, The Impact of Corporate Social Performance on a Firm's Multinationality, Journal of Business Ethics,80:755-769,2008.
109 Ans Kolk, Pan Hong and Willemijn van Dolen, Corporate Social Responsibility in China an Analysis of Domestic and Foreign Retails'Sustainability Dimensions, Business Strategy and Environment 2008.
110 Lisa Calvano,.Multinational Corporations and Local Communities_A Critical Analysis of Conflict, Journal of Business Ethics,82:793-805,2008.
111 全球战略全球责任一跨国公司发展新趋势与中国可持续发展峰会报道,中国直接投资(Foreign Investment in China),2008年3月。
112 如何引导在华跨国公司履行社会责任?[J],WTO经济导刊,2008年第10期
113 崔新健,跨国公司社会责任的概念框架[J],世界经济研究,2007年04期。
114 宓明君,跨国公司社会责任刍议[J],浙江大学学报(社科版),2004年02期。
115 金润圭、杨容、陶门,跨国公司社会责任——基于CSR报告的比较分析[J],世界经济研究,2008年第9期,第47-59页。
116 陶冉,跨国公司全球战略、全球责任——基于统计分析和模型研究[D],华东师范大学硕士毕业论文,2009年6月。
117 陶冉、金润圭、高展,跨国汽车公司环境责任研究——基于动态面板数据的回归分析[J],国际
118 CarroⅢ A.B.,A Three-Dimensional Conceptual Model of Corporate Performance[J],The Academy of Management Review,1979,Vol.4(4),p503.
119 Carroll A.B., The Pyramid of Corporate Soeial Responsibility:Toward the Moral Management of Organizational Stakeholders [J], Business Horizons,1991, Vol7, p34.
120 Carroll A.B.. A Three-Dimensional Conceptual Model of Corporate Performance [J], The Academy of Management Review,1979, Vol4(4), p131.
121 Wartick Steven L. and Cochran Philip L, The Evolution of the Corporate Social Performance Model [J], Academy of Management Review,1985, Vol.10(4), p768.
22 Wood Donna J., Corporate Social Performance Revisited [J], Academy of Management Review,1991, Vol16(4), p710.
123 许晓东,定量分析方法[M],武汉:华中科技大学出版社,2008年,第25页。
124 金润圭、杨容、陶冉,跨国公司社会责任研究——基于CSR报告的比较分析[J],世界经济研究,2008年9月,第47页。
125 United Nation, World Investment Report 2011[R], p11.
126 喻志军,企业社会责任的新进展[J],《国际学术动态》,武汉:华中理工大学出版社,2010年4月,第25页。
127 周丹,后经济危机时代的企业社会责任思考[J],《山东英才学院学报》,山东:山东英才学院出版社,2010年3月,p46。
128 联合国(UN)是由主权国家组成的国际组织,成立于1945年10月24日。截至2011年,共有193个成员国。
129 国际劳工组织(ILO)是根据《凡尔赛合约》成立的国际联盟附属机构,成立于1919年。1946年12月14日,经联合国大会批准,成为联合国专门机构。截至2011年,共有182个成员国。
130 经合组织(OECD)是由市场经济国家组成的国际经济组织,成立于1961年。截至2011年,共有34个成员国。
131 全国报告倡议组织(GRI)是由美国“‘环境负责的经济体联盟”(Coalition for Environ mentally Responsible Economies)和联合国环境规划署(United Nations Environment Programme)共同发起的,成立于1997年。
132 联合国全球契约网站[EB/OL].www.unglobalcompact.org.
133 United Nation, World Investment Report 2011[R], p112.
134 刘欣杰译,世界经济合作与发展组织公司治理原则[N],上海证券报,2005年4月22日第5版。
135 资料来源:全球报告倡议组织官方网站:www.qlobalreportinq.orq。
136 Leom. Tilmanl著,刘寅龙译,金融进化论[M],北京:机械工业出版社,2009年3月第1版,第78页。
137 张岩贵,挖掘企业真实利润的新方法——EVA研究[M],北京:知识产权出版社,2010年9月第1版,第137页。
138 孙铮、吴茜,经济增加值:盛誉下的思索[J],会计研究,北京:会计研究出版社,2003年第3期,第8-14页。
139 王小峰,EVA是治疗企业病的万能药吗?[N],中国经营报—财经周刊,北京:中国经营报社,2001年第1304期。
140 柳昌承,韩国企业财务绩效与社会绩效关系的实证研究[D],辽宁大学博上学位论文,2008年,第19页。
141 联合国贸发会议公布的《世界投资报告》所公布的数据都是前2年的,例如2011年《世界投资报告》中所公布的数据是2009年的。
142 于春晖,并购经济学[M],北京:清华大学出版社,,2004年4月1日第1版,第1页。
143 Sudarsanam, Mergers and Acquisitions [M], New Jersey:Prentice Hall Inc.1997, P113.
144 梁国勇,企业购并动机和购并行为研究[J],经济研究,1997,第8期、总第42期,第87-99页。
145 David J Bendanie, Arthur H Rosenbloom著,赵锡军译,国际并购与合资——做好交易[M],北京:中国人民大学出版社.,2002年第1版,第190页。
146 邵万钦,跨国石油汕公司并购的发展历程[J],国际经济合作,北京:商务部国际贸易经济合作研究院主办,2004年第3期,第56-59页。
147 任淮秀,兼并与收购[M],北京:中国人民大学出版社,,2004年第1版,第125页。
148 冯启海、杜滨,世界石油公司并购特点及启示[J],油气地质与采收率,山东省东营市:中国石油化工股份有限公司胜利油田分公司主办,2008年第15卷第1期,第103-107页。
149 弗朗西斯·加文著,严荣译,黄金、美元与权力[M],北京:社会科学文献出版社,2011年8月1日第1版,p173.
150 17个成员国分别是:德国、法国、荷兰、爱尔兰、芬兰、葡萄牙、西班牙:、意大利、希腊、奥地利、塞浦路斯、斯洛文尼亚、卢森堡、马耳他、比利时、斯洛伐克和爱沙尼亚。截至2010年1月,欧元区国家人口总数超过3亿8千万,这个数字还在不断增长。
151 奥托马·伊辛著,王琳译,欧元的诞生[M],北京:中国金融出版社,2011年7月1日第1版,p25.[
152 王炜瀚、沈科,英国石油税价政策对中国油价改革的启示[J],中国经贸,北京:对外经济贸易大学出版社,2009年第12期,第20页。
153 Michael Porter and Mark Kramer, Strategy and Society:The Links The links between competitive advantage and social responsibility, Harvard Business Review, DEC 2006, p35.
154 金润圭、杨容、陶冉,“跨国公司社会责任——基于CSR报告的比较分析”,世界经济研究[J],2008年第9期,第50-51页。
155 UK Government, Our Energy Future:Creating a Low Carbon Economy [R], United Kingdom, 2003, p1.
156 United Nations Conference on Trade and Development UNCTAD, World Investment Report: investing in a low-carborn economy [R], United Nation,2010, p115.
157 陶冉、金润圭、高展,低碳经济背景下跨国公司环境责任研究[J],亚太经济,福建省福州市:福建社科院出版社,2011年第3期,笫94-95页。
158 杨志、陈波,碳交易市场走势与欧盟碳金融全球化战略研究[J],经济纵横,吉林省长春市:吉林社科院出版社,2011年第1期,第25-29页。
159 吴子君、王方思、唐邵玲,国际四大碳交易市场的比较研究[J],商场现代化,北京:中商科学技术信息研究所出版社,2011年8月(中旬刊),第3-4页。
160 李子奈、潘文卿,计量经济学(第3版)[M],北京:高等教育出版社,2010年3月1日,p136。
161 谢识予,计量经济学教程(第1版)[M], 上海:复旦大学出版社,2004年11月,p209。
162 张晓峒, Eviews (?)市用指南与案例(第1版)[M],北京:机械工业出版社,2009年10月,p134。
163 谷安平、史代敏,面板数据单位根检验LLC方法与IPS方法比较研究[J],《数理统计与管理》,北京:中国现场统计研究会出版社,2010年第5期,p818。
164 Fisher, R.A., Statistical Methods for Research Workers.4th Edition, Edinburgh[M], Oliver & Boyd,1932,p111.
165 Maddala G.S.S. Wu, A Comparative Study of Unit Root Tests with Panel Data and A New Simple Test.Oxford Bulletin of Econometrics and Statistics,1999,Vol61,p631-652.
166 张晓峒,面板数据模型与应用[C],宁波:数量经济学年会,2008年,p243。
167 白仲林,面板数据的计量经济分析(第1版)[M],天津:南开大学出版社,2008年5月1日,p12。
168 侯杰泰、温忠麟、成子娟、张雷,结构方程模型及其应用(第1版),北京:教育和科学出版社,2004年7月,第3-4页。
169 黄芳铭,结构方程模式—理论与应用(第1版)[M],北京:中国税务出版社,2005年4月,第1-3页。
170 吴明隆,结构方程模型—AMOS的操作与应用(第2版)[M],重庆:重庆大学出版社,2009年7月,第30页。
171 James C. Anderson and David W. Gerbing, Structural Equation Model in Practice:A Riview and Recommended Two-Step Approach[J], Psychological Bulletin, Published by American Psychological Association Inc,1988, Vol103, No 3, p411-423.
172 荣泰生,AMOS与研究方法(第1版)[M],重庆:重庆大学出版社,2009年3月,第84-85页。
173 何朝晖,中小企业社会责任与成长性关系研究[D],中南大学博士学位论文,2009年12月。
174 李光久,博弈论基础教程[M],北京:化学工业出版社,2005年2月第1版,第23页。
175 刘培杰,博弈论精粹[M],哈尔滨:哈尔滨工业大学,2008年3月第1版,第73页。
176 张维迎,博弈论与信息经济学[M],上海:上海三联书店, 上海人民出版社,2004年第1版,第214页。
1、Milton Friedman, Corporate Ethics and Corporate Governance[M], Springer Berlin Heidelberg,2007.6.
2、Howard·Bowen, Soeial Responsibility of the businessmen[M], NewYork: Haper & Row Publisher,1953.
3、Heald M, The soeial responsibilities of business:company and community,1900-1960[M], Cleveland:Case Western Reserve University Press,1970, p39. Joseph W. Mcguire, Business and soeiety [M[, NewYork:MeGraw-Hill Presss,1963.
4、Carroll A.B.and Buchholtz A.K, Business and Society:Ethics and Stakeholder Management [M], Ohio:South-Western,2003.
5、Kelly H.H., Attribution in Social Interaction [M], New York:General Learning Publisher,1971.
6、Freeman R.E., Strategic Management:A Stakeholder Approach [M], Pitman Publishing Inc.,1984.
7、Nasi Juha, Understanding Stakeholder Thinking [M], Finland:LSR Publication,1995.
8、Freeman R.E., Strategic Management:A Stakeholder Approach [M], Pitman Publishing Inc,1984, p46.
9、Carrolll A.B., Business and Society:Ethics and Stakeholder Management [M], Cincinnati:South-Wester, Publishing,1993.
10、Thomas Peters and Robert Waterman, In search of Excellenee: Lessons from American best companies [M], New York:Harper and Row Press,1982.
11、Edward R. Freeman and Danie R. oixbert, Corporate Srategy and tile search for Ethlcs [M], Prentiee Hall Trade Press,1988.
12、Rao V Kolluru, Environmental Strategies Handbook:A Guide to Effective Policies and Practices [M], New York:MeGraw-Hill,1994.
13、Donaldson T, CorporationsandMorality [M], NewYork:Prentiee Hall, 1982.
14、Keith Davis and William C. Fredrick, Business and Society: Management, Public Policy, Ethics [M], New York:McGraw-Hill,1984.
15、Fisher, R.A., Statistical Methods for Research Workers.4th Edition, Edinburgh [M], Oliver & Boyd,1932.
16、Howad Mashell, Hard Times Dilute Enthusiasm for Clean-Air Laws [R], New York Times,1992.
17、Eidtor, Environmentalists Try to Move Markets [R], New York Times, 1993, Aug22.
18、Eidtor, An Allianee of Six Big Consumers Vows to Use More Recycled Paper [R], New York Time,1993.
19、Eidtor, New Rules Harness Power of Free Markets to Curb Air Pollution [R], Wall Street Journal,1994.
20、UN, A Manual for the Prepares and Users of Eco-efficiency Indicators [R],2006.
21、United Nation, World Investment Report [R],2011.
22、UK Government, Our Energy Future:Creating a Low Carbon Economy [R], United Kingdom,2003.
23、United Nations Conference on Trade and Development UNCTAD, World Investment Report:investing in a low-carborn economy [R], United Nation,2010.
24、Sudarsanam, Mergers and Acquisitions [M], New Jersey:Prentice Hall Inc.1997.
1、Michael Porter and Mark Kramer, Strategy and Society:The links between competitive advantage and social responsibility [J], Harvard Business Review, DEC,2006.
2、Carroll A.B., Corporate Soeial Responsibility:Evolution of a Definitional Construet [J], Business & Soeiety,1999, Vol38(3).
3. Mama Keith Davis, Can business afiord to ignore soeial responsibilities [J], California Managemebt Review,1960, Vol2.
4、Parkash S. Sethi, Dimensions of Corporate soeial Performance:an analytic framework [J], Califonia Management Review,1975, Vol17.
5、Philips Cochran and Robbert Wood, Corporate Social Responsibility and Financial Perfermance [J], Academy of Management Journal,1984, Vol27.
6、K.E. Aupperle, Carroll A.B. and Hatfield J.D., An ethnical investigation of the relationship between corporate social responsibility and Profitability [J], Aeademy of Management Journal,1985, Vol28.
7、Wartick Steven L. and Cochran Philip L, The Evolution of the Corporate Social Performance Model [J], Academy of Management Review,1985, Vol10(4).
8、Wood Donna J., Corporate Social Performance Revisited [J], Academy of Management Review,1991, Vol16(4).
9、Carroll A.B., The Pyramid of Corporate Soeial Responsibility:Toward the Moral Management of Organizational Stakeholders [J], Business Horizons,1991, Vol7.
10、Carrolll A.B., A Three-Dimensional Conceptual Model of Corporate Performance [J], The Academy of Management Review,1979, Vol.4(4).
11. Wartick Steven L. and Cochran Philip L, The Evolution of the Corporate Social Performance Model [J], Academy of Management Review,1985, Vol.10(4).
12. Husted B.W. and Allen D.B., Is It Ethieal to Use Ethics as Strategy [J], Journal of Business Ethics,2000, Vol27.
13. Petrick J, and Quinn J., The Challenge of Leadership Accountability for Integrity Capacity as a Strategic Asset [J], Journal of Business Ethics, 2001, Vol4.
14. Harrison J.S. and John St., Managing and Partnering With External Stakeholders [J], Academy of Management Executive,1996, Vol10(2).
15. Hillman A.J.and Keim, Shareholder Value, stakholder Manegement, and Social Issues:What is The Bottom Line [J]. Strategic Management Journal,2001, Vol22(2).
15. Porter M.E. and Kramer M.R, The Competitive advantage of Corporate Philanthropy [J], Harvard Business Review,2002, Vol80(12).
16. Christensen C.M. and M. Overdorf, Meeting The Cllallenge of Disruptive Change [J], Harvard Business Review,2000, Vol78(2).
17. Hart S.L. and Christensen C.M, The Great Leap, Drving Innovation From The Base of The Pyrarnid [J], MIT Sloan Management Review, 2002, Vol14(1).
18. Murray K.B. and Montanari J.R, Strategic Management of The Social Responsible Firm:Integrating Management and Marketing Theory [J], Academy of Management Review,1986, Vol11(4).
19. Prahaled C.K.and Hammond A., Serving The World's Poor, Profitably [J], Harvard Business Review,2002, Vol13(2).
20. Mcwllllams A., Siegel D. S. and Wright P. M., Corporate Social Responsibility Strategic Implications [J], Journal of Management Studies, 2006, Vol43(1).
21. Reinhardt F.L., Environmental Product Differentiation [J], California Management Review,1998, Vol40.
22. Burlingame, Corporate Giving.Iniernational [J], Journal of Nonprofit and Voluntary Seetor Marketing,2001, Vol6(l).
23. Michael.E.Porter and Mark R.Kramer, The Competitive Advantage of Corporate Philanthropy [J], Harvard Business Review, Deeember 2002.
24. Michael E.Porter and Mark R.Kramer, Strategy and Society:The Link Between Competitive Advantage and Corporate Social Responsibility [J], Harvard Business Review, Deeember 2006.
25. Murray K.B.and Montanari J.R, Strategie Maoagement of The Socially Responsible Firm:Integrating Management and Marketing Theory [J], Academy of Management Review,1986, Vol11(4).
26. Varadarajan P.R.and Menon A,, Cause-Related Marketing:A Coalignment of Marketing Strategy and Corporate Philanthropy [J], Journal of Marketing,1988, Vol52(3).
27. Mcwilliams A.and Siegel, Corporate Soeial Responsibility:A Theory of The Firm Perspective [J], Academy of Management Review,2001, Vol26(1).
28. Smith W..and Higgins M., Cause-Related Marketing:Ethics and The Ecstatic[J], Business and Soeiety,2000, Vol39(3).
29. Ashforth B.E. and Mael. F, Soeial Identity Theory and the Organization [J], Academy of Management Review,1989, Vol14(1).
30. Bhattacharya C.B. and Sen, Consumer-Company Identification:A Framework for Understanding Consumers' Relationships with Companies [J], Journal of Markcting,2003(4).
31. Dowling, G.R., Corporate Reputations:Should you Compete on Yours?[J], California Management Review,2004, Vol46.
32. Brown, T.J. and Dacin, P.A., The Company and the Product:Corporate Associations and Consumer Product Responses [J], Journal of Marketing, 1997,Vol61(1).
33、Yoon, Y.& Canli, Z.G., The Effect of Corporate Social Responsibility on Product Quaility Evaluation [J], Advances in Consumer Research, 2004, Vol31.
34、Sen S. and Bhattacharya, C.B., Does Doing Good Always Lead to Doing Better?Consumer Reactions to Corporate Social Responsibility [J], Journal of Marketing Research,2001, Vol38(2).
35、Sen, S., Bhattacharya C.B. and Korschun, D, The Role of Corporate Social Responsibility in Strengthening Multiple Stakeholder Relationships: A Field Expriment [J], Journal of the Academy of Marketing Science,2006, Vol34(2).
36、Mohr, L.A. and Webb D.J., The Effects of Corporate Social Responsibility and Price on Consumer Responses [J], Journal of Consumer Affairs,2005, Vol39(1).
37、Berens, G., VanRiel C.M & VanBruggen G.H., Corporate Association and Consumer Procuct Responses:The Moderating Role of Corporate Brand Dominance [J], Journal of Marketing,2005, Vol69(3).
38、Salmones, M.M.G., Grespo A.H. and Bosque I.R., Influence of Corporate Social Responsibility on Loyalty and Valuation of Services [J], Journal of Business Ethic,2005,Vol61.
39、Marin L.,Ruiz, I Need you toolCorporate Identity Attractiveness for Consumers and the Role of Social Responsibility [J], Journal of Business Ethics,2007, Vol71.
40、Luo X. and Bhattacharya C.B., Corporate Social Responsibility, Customer Satisfaction and Market Value [J], Journal of Marketing,2006, Vol70(4).
41、Mohr L.A., Webb,D.J. and Harris,K.E, Do Consumers Expect Companies to be Socially Responsible? The Impact of Corporate Social Responsibility on Buying Behavior [J], Journal of Consumer Affairs,2001, Vol35(1).
42、Ellen P.S., Webb D.J. and Mohr, L.A. Building Corporate Associations: Consumer Attributions for Corporate Socially Responsible Programs [J], Journal of Academy of Marketing Science,2006, Vol34(2).
43、Smith N.C., Corporate Social Responsibility:Whether or How? [J], California Management Review,2003, Vol45.
44、Olsen B.K., Cudmore B.A. and Hill R.P, The Impact of Perceived Corporate Social Responsibility on Consumer Behavior [J], Journal of Business Research,2006, Vol59.
45、Forehand M.R. and Grier S., When is Honesty the Best Policy?The Effect of Stated Company Intent on Consumer Skepticism [J], Journal of Consumer Psychology,2003, Vol13(3).
46、Yoon Y. amd Canli Z.G, The Effect of Corporate Social Responsibility (CSR)on Product Quality Evaluation [J], Advances in Consumer Research, 2004, Vol31.
47、Klein J.and Dawar N., Corporate Social Responsibility and Consumers' Attributions and Brand Evaluations in a Product-Harm Crisis[J], International [J], Journal of Research in marketing,2001, Vol21.
48、Bhattacharya C.B. and Sen S., Measuring the Effectiveness of Corporate Social Initiatives:a Consumer-Centric respective [J], Advances in Consumer Research,2004, Vol31.
49、Bhattacharya C.B.and Sen,S, Doing Better at Doing Good:When, Why,and How Consumers Respond to Corporate Social Initiatives [J], Califirnia Management Review,2004, Vol47(1).
50、Yoon Y. and Canli Z.G., The Effect of Corporate Social Responsibility on Product Quality Evaluation [J], Advances in Consumer Research,2004, Vol31.
52. Folkes V.S. and Kamins.M.A, Effects of Information about Firms' Ethical and Unetical Actions on Consumers' Attitudes [J], Journal of Consumer Psychology,1999, Vol8(3).
53. Sen, S. and Bhattacharya C.B., Does doing good always lead to doing better?Consumer reactions to corporate social responsibility [J], Journal of Marketing Research,2001, Vol38(2).
54. Webb D.J.amd Mohr,L.A, A Typology of Consumer Responses to Cause-Related Marketing:From Skeptics to Socially Concerned [J], Journal of Public Policy and Marketing,1998, Vol17(2).
55. Barone M.J, Miyazaki A.D. and Taylor.K.A, The Influence of Cause-Related Marketing on Consumer Choice:Does one Good Turn Deserve anther? [J], Journal of the Academy of Marketing Science,2000, Vol28.
56. Barone, M.J., Norman,A.T. and Miyazaki.A.D, Consumer Response to Retailer Use of Cause-Related Marketing:More Fit Better? [J], Journal of Retailing,2007, Vol83.
57. Fombrun C, The Reputaional Landseape [J], Corporate Reputation Review,1997,Vol(1).
58. Hall R.A, Framework linking intangible resources and capabiliites to sustainable compctitive advantage [J], Strategic Management Journal, 1993, Vol12.
59. Dozier DM, Image, Reputation and Mass Communication effects [J], Strategic Management,1993, Vol7.
60. Fombrun C, The Reputaional Landseape [J], Corporate Reputation Review,1997,Vol(1).
61. Fombrun C, Gardberg N and Sever J, The Reputation Quotieti:A Multi-Stakeholder Measure of Corporate Reputation [J], Journa lof Brand Management,2000, Vol7(4).
62、Gray E.R BaLmer J., Managing Corporate Inage and Corporate Reputation [J], Long Range Planning,1998, Vol31(5).
63、Manfred S., Components and Parameters of Corporate Reputation:An EmPirieal Study [J], Sehmalellbach Business Review,2004, Vol56(1).
64、Maignanl and Ferrello C, Nature of Corporate Responsibilities: PersPeetives from Ameriean, Freneh, and German Consumers [J], Journal of Business Researeh,2003, Vol56(1).
65、Lafferty B.A and Goldsmith R, Corporate Credibility's Role in Consumers' Attitudes and Purchase Inteniions:When a High versus a Low Credibility Endorser Is Used in the Ad [J], Jotirnal of Business Research,1999, Vol44(2).
66、Phillips Kotler, Global standardization-Courtiing danger [J], Journal of Consumner Marketing,1986, Vol3(2).
67、Oliver R.A., Ceognitive model of the anteeedenis and consequences of satisfaetion decisions [J], Journal of marketing research,1980, Vol17(4).
68、Luo X. and Bhattacharya C.B., Corporate Social Responsibility, Customer Satisfaction and Market Value [J], Journal of Marketing,2006, Vol70(4).
69、Carrolll A.B., Corporate Soeial Responsibility:Evolution of a Definitional Construet [J], Business & Soeiety,1999, Vol38(3).
70、Mitchell,R.K. Agle B.R. and Wood D.J., Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts [J], Academy of Management Review,1997, Vol22(4).
71、Mitchell R.K. Agle B.R. and Wood D.J., Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts [J], Academy of Management Review,1997, Vol22(4).
72、Alkhafaji A.F., A Stakeholder Approach to Corporate Governance:Managing in a Dynamic Environment [J], New York:Quorum Books,1989.
73、Thompson J.K., Wartick,S.L and Smith H.L., Integrating Corporate Social Performance and Stakeholde:Management:Implications for a Research Agenda in Small Business, In J.E. Post [J], Research in Corporate Social Performance and Policy,1990, Vol12.
74、Wicks Andrew C., Gilbert,Daniel R. Jr. and Freeman Edward R.,,A Feminist Reinterpretation of the Stakeholder Concept [J], Business Ethics Quarterly,1994, Vol4(4).
75、Clarkson M.,,A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance [J], Academy of Management Review, 1995, Vol20(1).
76、Donaldson T.,and Preston L.E. The Stakeholder Theory of the Corporation:Concepts, Evidence and Implications [J], Academy of Management Review,1995, Vol.20(1).
77、Cornell B. and Shapiro A.C., Corporate Stakeholders and Corporate Finance [J], Financial Management,1987, Spring.
78、Hill C.W.L and Jones T.M., Stakeholder-Agency Theory [J], Journal of Management Studies,1992, Vol29.
79、Clarkson M., A Risk Based Model of Stakeholder Theory, Proceedings of the Second Toronto Conference on Stakeholder Theory [J], Toronto: Center for Corporate Social Performance and Ethics, University of Toronto, 1994.
80、Mitchell R.K. Agle B.R. and Wood D.J., Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts [J], Academy of Management Review,1997, Vol22(4).
81、Starik M., The Toronto Conference:Reflections on Stakeholder Theory [J], Business and Society,1994, Vol33.
82、Donaldson T. and Preston L.E., The Stakeholder Theory of the Corporation:Concepts, Evidence and Implications [J], Academy of Management Review,1995, Vol20(1).
83、Brenner S.N.and P.Cochran, The Stakeholder Theory of the Firm: Implications for Business and Society Theory and Research [C], annual meeting of the International Association for Business and Society, Sundance, UT,1991.
84、Evan W.M. and Freeman,R.E. A Stakeholder Theory of the Modern Corporation:Kantian Capitalism, In T.Beauchamp and N.Bowie [J], Ethical Theory and Business, Englewood Cliffs, NJ:Prentice Hall,1994.
85、Wicks Andrew C., Gilbert, Daniel R.Jr and Freeman,Edward,R.,,A Feminist Reinterpretation of the Stakeholder Concept [J], Business Ethics Quarterly,1994, Vol4(4).
86、Wijnberg N.M., Normative Stakeholder Theory and Aristotle:The Link Between Ethics and Politics [J], Journal of Business Ethics,2000, Vol25.
87、Jones T.M., The Toronto Conference:Reflections on Stakeholder Theory [J], Business and Society,1999. Vol33.
88、Donaldson T., Response:Making Stakeholder Theory Whole [J], Academy of Management Review,1999, Vol.24(2).
89、Jones T.M. and Wicks A.C., Convergent Stakeholder Theory [J], Academy of Management Review,1999, Vol.24(2).
90、Jones T.M. and Wicks A.C., Convergent Stakeholder Theory [J], Academy of Management Review,1999, Vol.24(2).
91、Jawahar I.M.,and McLaughlin Gary L, Toward a Descriptive Stakeholder Theory:An rganizational Life Cycle Approach [J], Academy of Management Review,2001, Vol.26(3).
92、Wood Donna J., Corporate Social Performance Revisited [J], Academy of Management Review,1991, Vol16(4).
93、Clarkson Max B.E., Corporate Social Performance in Canada, 1976-86, in Research in Corporate Social Performance and Policy [J], International and Comparative Studies,1988, Vol10.
94、Lerner Linda D. and Fryxell Gerald E, An Empirical Study of the Predictors of Corporate Social Performance:A Multi-Dimensional Analysis [J], Journal of Business Ethics,1988, Vol7.
95、Peter A. Stanwick and Stanwick Sarah D, The Determinants of Corporate Social Performance An Empirical Examination [J], American Business Review,1998, January.
96、Clarkson Max B.E, Defining, Evaluating and Managing Corporate Social Performance:The Stakeholder Management Mode [J], Research in Corporate Social Performance and Policy,1991, Vol12.
97、Wartick Steven L. and Cochran Philip L, The Evolution of the Corporate Social Performance Model [J], Academy of Management Review,1985, Vol.10(4).
98、Clarkson Max B.E., Defining, Evaluating and Managing Corporate Social Performance:The Stakeholder Management Mode [J], Research in Corporate Social Performance and Policy,1991, Vol12.
99、Clarkson Max B.E., A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance [J], Academy of Management Review,1995, Vol.20(1), p99.
100、Ruf Bernadette M., Muralidhar Krishnamurty, Brown Robert M. Janney Jay J. and Paul Karen, An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance:A Stakeholder Theory Perspective [J], Journal of Business Ethics,2001, Vol32.
101、Shrivastava P., The Role of Cororations in Achieving Ecological Sustainability [J], Academy of Management Review,1995, Vol20(4).
102、Stead J.G., Eco-enterprise Strategy:Standing for Sustainability [J], Journal of Business Ethics,2000, Vol24(4).
103、VanMarrewijk M., Concept and Definition of CSR and Corporate Sustainability:Between Ageney and Communion [J], Journal of Business Ethies,2003, Vol44(2).
104、Lynn Sharp Paine, Managing for Organizational Integrity [J], Harvard Busil:ess Review,1994, Vol10.
105、Marshall Venkataraman, Associate editor's note.[J], Journal of Business Venturing,1994, Vol9.
106、Simon Deers, A Feasible Framework for Environmental pollution control [J], Journal of Environmental Management Review,1991.
107、Jaekie and Richard Denison, Developing an Environmental Action Plan for Business, Eithics and Society,1994, Vol7(1).
108、Donaldson T. and T. W. Dunfee, Integrative Soeial Contraets Theory: A Communitarian Coneeption of Eeonomic Ethics [J], Eeonomics and Philosophy,2001, Vol11(1).
109、Ronald H. Coase, The Problem of Social Cost [J], Journal of Law and Economics,1960.
110、Simon Brooks, Corporate social responsibility and strategic management the prospects for converging discourses, Strategic Change [J], Wiley InterScience,2005, Vol14.
111、Francois Maon, Adam Lindgreen and Valerie Swaen, Thinking of the Organization as a System The Role of Managerial Perceptions in Developing a corporate Social Responsibility Strategic Agenda, Systems Research and Behavioral Science, Wiley Interscience,2008, Vol25.
112、Krista Bondy, Evaluating the Potential Effectiveness of Codes The Statement Strength Evaluation Method (SSEM), Corporate Social Responsibility and Environmental Management,2007, Vol14.
113、Richard Welford, Clifford Chan and Michelle Man, Priorities for Corporate Social Responsibility a Survey of Businesses and their Stakeholders, Corporate Social Responsibility and Environmental Management,2007, Vol15.
114、Dong-shang Chang and Li-chin Regina Kuo, The Effects of Sustainable Development on Firms' Financial Performance-an Empirical Approach, Sustainable Development,2008, Vol16.
115、Cyril Bouquet and Yuval Deutsch, The Impact of Corporate Social Performance on a Firm's Multinationality, Journal of Business Ethics, 2008, V0l80.
116、Ans Kolk, Pan Hong and Willemijn van Dolen, Corporate Social Responsibility in China an Analysis of Domestic and Foreign Retails' Sustainability Dimensions, Business Strategy and Environment,2008.
117、Lisa Calvano,.Multinational Corporations and Local Communities_A Critical Analysis of Conflict, Journal of Business Ethics,2008, Vol82.
118、Stranden L., To be a excellent manager [J], Journal of management communication,1991, Vol3(1).
119、Maddala G.S.S. Wu, A Comparative Study of Unit Root Tests with Panel Data and A New Simple Test. Oxford Bulletin of Econometrics and Statistics,1999, Vol61.
120、James C.Anderson and David W. Gerbing, Structural Equation Model in Practice:A Riview and Recommended Two-Step Approach[J], Psychological Bulletin, Published by American Psychological Association Inc,1988, Vol103, No 3.
1、美国关税委员会,跨国企业对世界贸易和投资以及对美国贸易和劳工的影响(向美国参议院财政委员会及其国际贸易小组委员会的报告)[R],华盛顿,美国政府出版局,1973年
2、[美]Jim Collins著,真如译,基业长青(第4版)[M],北京:中信出版社,2009年10月1日。
3、[美]H. Igor Ansoff著,曹德骏、范映红、袁松阳译,公司战略(再修订版)[M],成都:西南财经大学出版社,2009年4月。
4、[美]CarroⅢ著,黄煜平译,企业与社会:伦理与利益相关者管理[M],北京:机械工业出版社,2004年。
5、[美]Richard.T. De Giorgio著,李布译,经济伦理学(第5版)[M],北京:北京大学出版社,2002年。
6、[美]Philip·Kotler著,姜文波译,企业的社会责任[M],北京:机械工业出版社,2006年。
7、[美]戴维·J·弗华切著,杨斌、石坚、郭阅译,商业伦理学[M],.北京:机械T业出版社,1999年。
8、[英]Arthur Cecil Pigou著,朱泱、张胜纪、吴良健译,福利经济学[M],北京:商务印书馆,2006年。
9、[法]卢梭著,何兆武译,社会契约论[M],北京:商务印书馆,2005年
10、[美]Richard A. Spinello著,刘刚译,世纪道德——信息、技术的伦理方面[M],.北京:中央编译局出版社,1991年
11、[美]约瑟夫·W·韦斯著,符彩霞译,商业伦理一利益相关分析及问题管理方法[M],北京:中国人民大学出版社,2005年。
12、[英]Leom. Tilmanl著,刘寅龙译,金融进化论[M],北京:机械工业出版社,2009年3月第1版。
13、[美]David J Bendanie, Arthur H Rosenbloom著,赵锡军译,国际并 购与合资——做好交易[M],北京:中国人民大学出版社,,2002年第1版。
14、[美]弗朗西斯·加文著,严荣译,黄金、美元与权力[M],北京:社会科学文献出版社,2011年8月1日第1版。
15、[美]奥托马·伊辛著,王琳译,欧元的诞生[M],北京:中国金融出版社,2011年7月1日第1版。
1、温家宝,2012年政府工作报告[R],中华人民共和国第十一届全国人民代表大会第五次会议,2012年3月5日。
2、刘兆峰,企业社会责任与企业形象塑造[M],北京:中国财政经济出版社,2008年。
3、许晓东,定量分析方法[M],武汉:华中科技大学出版社,2008年,第25页。
4、张岩贵,挖掘企业真实利润的新方法——EVA研究[M],北京:知识产权出版社,2010年9月第1版。
5、于春晖,并购经济学[M],北京:清华大学出版社,2004年4月1日第1版。
6、任淮秀,兼并与收购[M],北京:中国人民大学出版社,,2004年第1版。
7、李子奈、潘文卿,计量经济学(第3版)[M],北京:高等教育出版社2010年3月1日。
8、谢识予,计量经济学教程(第1版)[M],上海:复旦大学出版社,2004年11月。
9、张晓峒,Eviews使用指南与案例(第1版)[M],北京:机械工业出版社,2009年10月。
10、白仲林,面板数据的计量经济分析(第1版)[M],天津:南开大学出版社,2008年5月1日。
11、侯杰泰、温忠麟、成子娟、张雷,结构方程模型及其应用(第1版)[M], 北京:教育科学出版社,2004年7月。
12、黄芳铭,结构方程模式—理论与应用(第1版)[M],北京:中国税务出版社,2005年4月。
13、吴明隆,结构方程模型——AMOS的操作与应用(第2版)[M],重庆:重庆大学出版社,2009年7月。
14、荣泰生,AMOS与研究方法(第1版)[M],重庆:重庆大学出版社2009年3月。
15、李光久,博弈论基础教程[M],北京:化学工业出版社,2005年2月第1版。
16、刘培杰,博弈论精粹[M],哈尔滨:哈尔滨工业大学,2008年3月第1版。
17、张维迎,博弈论与信息经济学[M],上海:上海三联书店,上海人民出版社,2004年第1版。
1、张志强、王春香,西方企业社会责任的演化及其体系[J],宏观经济研究,2005年第9期。
2、贾生华、陈宏辉,田传浩,基于利益相关者理论的企业绩效评价—个分析框架和应用研究[J],科研管理,2003年第7期。
3、石军伟、胡立君、付海艳,企业社会责任、社会资本与组织竞争优势:一个战略互动视角——基于中国转型期经验的实证研究[J],中国工业经济,2009年第11期。
4、徐超、陈继祥,战略性企业社会责任的评价[J],上海企业,2005年第5期。
5、胡刚,论企业社会责任经营战略[J],中国经济问题,2007年第3期。陈旭东、余逊达,民营企业社会责任意识的现状与评价[J],浙江大学学报(人文社会科学版),2007年第3期,第:69-79页。
6、周祖城,基于卓越伦理的竞争优势[J],南开管理评论,2002年第2期。
7、刘藏岩,刍议企业与竞争力社会责任[J],商业时代理论,2005年第23期。
8、楚金桥,承担社会责任提升企业竞争力的机理与对策[J],全国商情经济理论研究,2006年第2期。
9、陈中豪,企业社会责任转化为竞争力[J],科技信,2007年第9期。
10、张浩而,企业社会责任原点:战略规划[J],WTO经济导刊,2008年第21期。
11、徐宁,内部营销——服务企业竞争优势的基础[J],科技情报开发与经济,2006年第19期。
12、张莹瑞、佐斌,社会认同理论及其进展[J],心理科学进展,2007年第3期。
13、卢东、寇燕,基于消费者视角的企业社会责任综合解析[J],软科学,2009年第3期。
14、卢东、寇燕,基于消费者视角的企业社会责任综合解析[J],软科学,2009年第23期。
15、高勇强、马昌义,事业关联营销的消费者行为研究[C],北京:中国市场学会年会论文,2006年。
16、薛求知、侯丽敏,韩冰洁.跨国公司环保责任行为与消费者响应[J],山西财经大学学报,2008年第1期。
17、谢佩洪、周祖城,中国背景下CSR与消费者购买意向关系的实证研究[J],南开管理评论,2009年第12期。
18、周延风、肖文建、罗文恩,企业社会责任行为对消费者关于公司声誉评价的影响[J],现代管理科学,2007年第12期。
19、陈亮,企业社会责任如何影响消费者的购买意愿[J],北方经济,2009年第4期。
20、田阳、王海忠、陈增祥,公司形象对消费者信任和购买意向的影响机制[J],商业经济与管理,2009年第9期。
21、赵宝春、田志龙,善因营销中的消费者感知和反应研究[J],经济与管理,2007年第2期。
22、李俊伟,企业社会责任的驱动力——基于消费者的解释[J],江苏商论,2009年第5期。
23、徐桂华、杨定华,外部性理论的演变与发展[J],社会科学,2004年第3期。
24、初玉岗、李艳丽,企业社会责任与产权边界[J],江汉论坛,2007年第1期。
25、全球战略全球责任—跨国公司发展新趋势与中国可持续发展峰会报道,中国直接投资(Foreign Investment in China)[R],2008年3月。
26、编辑,如何引导在华跨国公司履行社会责任?[J],WTO经济导刊,2008年第10期
27、崔新健,跨国公司社会责任的概念框架[J],世界经济研究,2007年04期。
28、宓明君,跨国公司社会责任刍议[J],浙江大学学报(社科版),2004年02期。
29、金润圭、杨容、陶冉,跨国公司社会责任——基于CSR报告的比较分析[J],世界经济研究,2008年第9期。
30、陶冉、金润圭、高展,跨国汽车公司环境责任研究——基于动态面板数据的回归分析[J],国际商务商务研究,2011年第3期。
31、喻志军,企业社会责任的新进展[J],《国际学术动态》,武汉:华中理工大学出版社,2010年4月。
32、周丹,后经济危机时代的企业社会责任思考[J],《山东英才学院学报》,山东:山东英才学院出版社,2010年3月。
33、刘欣杰译,世界经济合作与发展组织公司治理原则[N],上海证券报,2005年4月22日第5版。
34、孙铮、吴茜,经济增加值:盛誉下的思索[J],会计研究,北京:会计研究出版社,2003年第3期。
35、王小峰,EVA是治疗企业病的万能药吗?[N],中国经营报—财经周刊,北京:中国经营报社,2001年第1304期。
36、梁国勇,企业购并动机和购并行为研究[J],经济研究,1997,第8期、总第42期。
37、邵万钦,跨国石油公司并购的发展历程[J],国际经济合作,北京:商务部国际贸易经济合作研究院主办,2004年第3期。
38、冯启海、杜滨,世界石油公司并购特点及启示[J],油气地质与采收率山东省东营市:中国石油化工股份有限公司胜利油田分公司主办,2008年第15卷第1期。
39、王炜瀚、沈科,美国石油税价政策对中国油价改革的启示[J],中国经贸,北京:对外经济贸易大学出版社,2009年第12期。
40、陶冉、金润圭、高展,低碳经济背景下跨国公司环境责任研究[J],亚太经济,福建省福州市:福建社科院出版社,2011年第3期。
41、杨志、陈波,碳交易市场走势与欧盟碳金融全球化战略研究[J],经济纵横,吉林省长春市:吉林社科院出版社,2011年第1期。
42、吴子君、王方思、唐邵玲,国际四大碳交易市场的比较研究[J],商场现代化,北京:中商科学技术信息研究所出版社,2011年8月(中旬刊)。
43、谷安平、史代敏,面板数据单位根检验LLC方法与IPS方法比较研究[J],《数理统计与管理》,北京:中国现场统计研究会出版社,2010年第5期。
44、张晓峒,面板数据模型与应用[C],宁波:数量经济学年会,2008年。
1、郝云宏,资源观视角下企业社会责任与企业绩效研究—一个理论框架及其在浙江的实证检验[D],浙江工商大学博士学位论文,2009年6月。
2、刘娜,企业战略管理中企业社会责任融入问题研究[D],吉林大学博士学位论文,2010年6月。
3、冯小宇,企业社会责任与竞争力研究[D],首都经济贸易大学博士论文,2008.年6月。
4、张进发,基于利益相关者理论的企业社会责任管理研究[D],南开大学博士学位论文,2009年5月。
5、奚慧.企业社会责任活动需要“门当户对”吗?[D],上海:复旦大学硕士学位论文,2008年6月。
6、沈泽,基于消费者视角的企业社会责任对企业声誉的影响研究[D],杭州:浙江大学硕士学位论文,2006年6月。李海芹,企业社会责任与顾客忠诚度关系的实证研究[D],华中科技大学博士学位论文,2010年6月,第22页。
7、胡博,跨国公司的社会责任——以天津为例的经验分析[D],南开大学博士学位论文,2009年6月。
8、沈洪涛,公司社会责任与公司财务业绩关系研究——基于相关利益者理论的分析[D],厦门大学博士学位论文,2005年12月。
9、侯丽敏,企业社会责任的价值创造研究—基于品牌资产构建视角[D],复旦大学博士学位论文,2008年12月。
10、黎友焕,企业社会责任研究[D],西北大学博士学位论文,2007年6月。
11、陶冉,跨国公司全球战略、全球责任——基于统计分析和模型研究[D],华东师范大学硕士毕业论文,2009年6月。
12、柳昌承,韩国企业财务绩效与社会绩效关系的实证研究[D],辽宁大学博士学位论文,2008年。
13、何朝晖,中小企业社会责任与成长性关系研究[D],中南大学博士学位论文,2009年12月。
1、联合国全球契约网站[EB/OL]www.unqlobalcompact.org.。
2、全球报告倡议组织官方网站[EB/OL]:www.globalreporting.org.
3、中国化工信息网[EB/OL],www.cheminfo.gov.cn/ZXZX/page_info.aspx?。
5、百度百科[EB/OL],http://baike.baidu.com/view/541896.htm。
6、中国网[EB/OL],www.china.com.cn/guoqing/2011-12/20/content.htm。