企业社会表现与企业绩效关系研究
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摘要
近年来,企业社会责任越来越受到我国企业界和学术界的重视,尤其是它与企业绩效之间的关系更是企业尤其关心的问题,履行企业社会责任与实现企业绩效之间到底存不存在矛盾?如果不存在矛盾履行企业的社会责任又会对企业绩效产生什么影响?为了解决这个问题,我国的学者也进行了大量的研究,但是这些研究大多是从理论方面阐述企业履行社会责任的重要性,以及企业该怎样履行社会责任,关于企业社会责任的实证研究非常匮乏。理论研究虽然有它显而易见的优点,比如通俗易懂;但也有其显而易见的缺点,那就是缺乏数据支撑,说服力不够。
为了弥补以往研究中的不足,为我国企业界提供一个比较有说服力和操作性的实证研究结论,本文借鉴国外对企业社会责任的实证研究,引入“企业社会表现”这个概念,它是一个已经被国际权威研究证实了的企业社会责任既精确又能够数量化的操作定义,比企业社会责任包括的范围更加全面。企业的社会表现不仅包括企业的社会责任原则,还包括企业的社会响应过程和企业行为结果。
本文基于目前对企业社会表现的研究,首先从探讨企业社会表现的内涵出发,介绍其理论模型和测量方法。再根据目前国际上比较权威的企业社会表现模型和量表,构建企业社会表现的维度结构,通过设定两种路径(直接影响路径和间接影响路径),进一步构建企业社会表现与企业绩效的关系模型,并结合实证研究的结论对研究模型加以改进和完善。研究结果表明,企业社会表现的社会响应过程向度、社会责任结果向度和企业绩效之间存在一定的相关关系,而社会责任取向向度与企业绩效的相关性不强;企业社会表现通过驱动企业战略来影响企业绩效的路径不成立。
本文的创新点主要是运用了国际权威的企业社会表现模型构建企业社会表现的维度体系,全面具体,为后面的实证研究打下了坚实的基础。在文章的结果,笔者概括了本次研究的不足和展望,希望后人能在本研究的基础之上对企业社会表现做进一步地深入研究。
In recent years, corporate social responsibility (CSR) has been given more and more attention by both practicers and scholars, especially the relationship between CSR and corporate performance. Is there any contradiction between CSR and corporate performance? And if there is no contradiction, how does CSR influence corporate performance? In order to solve these questions, Chinese scholars have done a lot of researches, but most of them are theoretical researches. It seems we need more empirical researches, because though theoretical research is easier to understand, empirical research has data basis in order to provide a more convictive conclusion.
For making up the deficiency in past researches and providing practicers with a convictive conclusion, according to overseas authoritative researches, this paper introduces the definition of "corporate social performance"(CSP), which has been proved is an effective definition to mearsure CSR in empirical research. CSP has contented more than CSR, besides corporate social responsibility, CSP also contents corporate social responsiveness and corporate social result.
Base on the present researches about CSP, this paper starts from the meaning of CSP, introducing its theoretical models and measure methods. Then the paper constructs the structure of CSP and through seting up two influencing paths (direct and indirect) constructs the model for connecting CSP and corporate performance. Finally, according to the result of empirical research, the paper will gain the final conclusion and modify the model. The result shows that only corporate social responsiveness and corporate social result have the correlativity with corporate performance, and the indirect influcing path doesn't exist.
The main innovation of this paper is using the most overseas authoritative model to construct the dimensionality of CSP, which is an excellent basis for futher research. And at the end of the paper, the author sum up the deficiency of this paper, hoping other researchers can do more futher researches based on this paper.
为了弥补以往研究中的不足,为我国企业界提供一个比较有说服力和操作性的实证研究结论,本文借鉴国外对企业社会责任的实证研究,引入“企业社会表现”这个概念,它是一个已经被国际权威研究证实了的企业社会责任既精确又能够数量化的操作定义,比企业社会责任包括的范围更加全面。企业的社会表现不仅包括企业的社会责任原则,还包括企业的社会响应过程和企业行为结果。
本文基于目前对企业社会表现的研究,首先从探讨企业社会表现的内涵出发,介绍其理论模型和测量方法。再根据目前国际上比较权威的企业社会表现模型和量表,构建企业社会表现的维度结构,通过设定两种路径(直接影响路径和间接影响路径),进一步构建企业社会表现与企业绩效的关系模型,并结合实证研究的结论对研究模型加以改进和完善。研究结果表明,企业社会表现的社会响应过程向度、社会责任结果向度和企业绩效之间存在一定的相关关系,而社会责任取向向度与企业绩效的相关性不强;企业社会表现通过驱动企业战略来影响企业绩效的路径不成立。
本文的创新点主要是运用了国际权威的企业社会表现模型构建企业社会表现的维度体系,全面具体,为后面的实证研究打下了坚实的基础。在文章的结果,笔者概括了本次研究的不足和展望,希望后人能在本研究的基础之上对企业社会表现做进一步地深入研究。
In recent years, corporate social responsibility (CSR) has been given more and more attention by both practicers and scholars, especially the relationship between CSR and corporate performance. Is there any contradiction between CSR and corporate performance? And if there is no contradiction, how does CSR influence corporate performance? In order to solve these questions, Chinese scholars have done a lot of researches, but most of them are theoretical researches. It seems we need more empirical researches, because though theoretical research is easier to understand, empirical research has data basis in order to provide a more convictive conclusion.
For making up the deficiency in past researches and providing practicers with a convictive conclusion, according to overseas authoritative researches, this paper introduces the definition of "corporate social performance"(CSP), which has been proved is an effective definition to mearsure CSR in empirical research. CSP has contented more than CSR, besides corporate social responsibility, CSP also contents corporate social responsiveness and corporate social result.
Base on the present researches about CSP, this paper starts from the meaning of CSP, introducing its theoretical models and measure methods. Then the paper constructs the structure of CSP and through seting up two influencing paths (direct and indirect) constructs the model for connecting CSP and corporate performance. Finally, according to the result of empirical research, the paper will gain the final conclusion and modify the model. The result shows that only corporate social responsiveness and corporate social result have the correlativity with corporate performance, and the indirect influcing path doesn't exist.
The main innovation of this paper is using the most overseas authoritative model to construct the dimensionality of CSP, which is an excellent basis for futher research. And at the end of the paper, the author sum up the deficiency of this paper, hoping other researchers can do more futher researches based on this paper.
引文
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[2] Ackerman,R.W.. How companies respond to social demands[J]. Harvard Business Review, 1973(4): 88-98.
[3] Aupperle,K.E.. An empirical measure of corporate social orientation[J]. Corporation and society research, 1990(3): 237 — 264.
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[6] Berman, S.L., A.C. Wicks, S. Kotha, and T.M. Jones.Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance [J]. Academy of Management Journal, 1999(5): 488-506.
[7] Carroll, A.B.A three-dimensional conceptual model of corporate performance[J]. Academy of Management Review,1979(4):497-505.
[8] Chris Laszlo, Dave Sherman & John Whalen, Expanding the value Horizon: how stakeholder value contributes to competitive advantage[J]. JCC 20, 2005 (Winter):65-77.
[9] Clarkson, M.B.E.Defining, evaluating, and managing corporate social performance: The stakeholder management model [J].Research in corporate social performance and policy, 1991(12): 331-358.
[10] Carroll, A. B. A three dimensional conceptual model of corporate performance[J ] . The Academy of Management Review, 1979(4): 497 - 505.
[11] Carroll, Archie B.,social responsibility: Will industry respond to cutbacks in social programmes funding [J]. Vital Speeches of the pay, 1983(49):604-608.
[12] Clarkson, M.B.E.A stakeholder framework for analysing and evaluating corporate social performance [J]. Academy of Management Review, 1995(1): 92-117.
[13] Carroll Archie B., Corporate social responsibility: Evolution of a definational construct [J]. Business&Society, 1999(38): 268-295.
[14] Carroll Archie B. & Buchholtz Ann K., Business and Stakeholder Management [M]. Beijing: Thomson Learning,2003.
[15] Carroll Archie B., Managing ethically with global stakeholders: a present and future challenge[J]. Academy of Management Executive, 2004(18):114-121.
[16]Clarkham, J., Corporate Governance: Lessons form Abroad[J]. European Business Journal, 1992(2):34-43.
[17]Clarkson, M. A risk-based model of stakeholder theory. Proceedings of the Toronto Conference on Stakeholder Theory [J]. Center for Corporate Social Performance and Ethics. University of Toronto, Toronto, Canada, 1994
[18] Davis Keith, Can business afford to ignore social responsibilities [J]. California Management Review, 1960(2):70-76.
[19]Davis, Keith and Blomstrom, R. L., Business and its environment [M]. New York: McGraw-Hill, 1966.
[20] Davis, Keith. Understanding the social responsibility puzzle: What does the businessman owe to society [J]. Business Horizons, 1967(10): 45-50.
[21]Davis,Keith. The case for and against business assumption of social responsibilities [J] .Academy of Management Journal, 1973(1): 312-322.
[22] David Henderson, The role of business in the world of today [J]. JCC 17, Spring 2005:30-33.
[23]Drucker,P.The responsibilities of management [J]. Harper's magazine, 1954(11)
[24]Drucker, Peter F., The new meaning of corporate social responsibility [J]. California Management Review, 26: 53-63.
[25] Donaldson, T.& Dunfee, T. W. 1994. Toward a unified conception of business ethics: Integrative social contracts theory[J]. Academy of Management Review 19(2): 252-284.
[26] Donaldson, T.& Dunfee, T. W.. Integrative social contracts theory: A communitarian conception of economic ethics[J]. Economics and Philosophy II, 1995 (I): 85-112.
[27] Donaldson, T,& Dunfee , T. W. Ties that bind : a social cont ract approach to business ethics[M] . Cambridge , Mass:Harvard Business School Press, 1999.
[28]Esben Rahbek Pedersen, Guiding the invisible hand: the role of development agencies in driving corporate citizenship [J]. JCC 20, Winter 2005: 77-92.
[29] Epstein,E. M.Business ethics, corporate good citizenship and the corporate social policy process: a view f rom t he United States[J]. Journal of Business Ethics, 1989(8): 583 - 595.
[30]E.ten Pierick,V.Beekman.A framework for analyzing corporate social performance-Beyond the Wood model[R].Agricultural Economics Research Institute, October 2004.
[31]Franck Amalric & Jason Hauser, Economic drivers of corporate responsibility activities[J].JCC 20, Winter 2005:27-39.
[32] Frederick, William C., The growing concern over business responsibility [J]. California Management Review, 1960,2: 54-61.
[33]Frederick W. C., Business Society, Corporate Strategy, Publich Policy, Ethics[M]. 1998, McGraw-Hill Book Co., P82.
[34] Freeman, R. E.,& Reed, D. L. 1983. Stockholders and stakeholders: A new perspective on corporate governance. California Management Review 25(3): 88-106.
[35]Freeman, R. E., Strategic management: A stakeholder approach[M]. Boston: Pitman, 1984.
[36] Freeman, R. E.&Evan, W. M.Corporate governance: A stakeholder interpretation[J] Journal of Behavioral Economics 1990(19): 337-359.
[37] Freeman, R. E. The politics of stakeholder theory: Some future directions. Business Ethics, 1994(4): 409-421.
[38]Friedman, M.Capitalism and freedom[R], University of Chicago Press,1962
[39]Friedman, Milton. The social responsibility of business is to increase its profits[J]. New York Times,1970(9):33.
[40]Hackett,J.T.,Corporate citizenship: the resolution of a dilemma[J]. Buisness Horizons1969(October):69-74.
[41]Heald, M., The social responsibilities of business: Cortipany and community, 1900-1960 [M]. Cleveland: Case Western Reserve University Press, 1970.
[42]Henry Schafer, International corporate social responsibility rating systems[J], JCC 20, 2005( Winter): 107-121.
[43]Hainsworth,B.,Meng,M.How corporations define issue management [J]. Public Relations Review, 1988(14): 18-30
[44]Hocevar,S.P.,Bhambri,A.Corporate social performance:A model of assessment criteria[R].Research in corporate social performance and policy, 1989( 11): 1-20
[45] James E. Post, Moving from geographic to virtual communities: global corporate citizenship in a dot.com world[J]. Business and Society Review, 2000(105):1 27-46.
[46] Jeffrey S.Harrison. Stakeholders,social responsibility,and performance:Empirical evidence and theoretical perspectives[J]. Academy of Management Journal, 1999(42):479-485.
[47]Jones,T.M.Corporate social responsibility revisited,redefined[J],California Management Review, 1980(22): 59-67
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