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企业社会责任的维度厘定与量表开发——基于中国企业的实证研究

Dimension Determination and Scale Development of Corporate Social Responsibility:An Empirical Study Based on Chinese Enterprises

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【作者】 齐丽云李腾飞尚可

【Author】 Qi Liyun;Li Tengfei;Shang Ke;Faculty of Management and Economics,Dalian University of Technology;

【机构】 大连理工大学管理与经济学部

【摘要】 本研究以ISO26000《社会责任指南》和GRI 4.0标准所提出的核心主题为基础,结合国内外学者的研究成果,将企业社会责任划分为八个维度:劳动实践、经济、人权、公平运营、消费者问题、责任治理、环境、社区发展。采用文献研究、访谈和问卷调查相结合的方法,对中国203家企业进行调研并获得相应的数据,采用SPSS和LISREL等社会统计学软件对数据进行分析处理,开发出具有良好信度和效度的企业社会责任量表,并对被剔除题项进行深入剖析。量表的开发为企业社会责任领域量化研究提供了工具基础,为企业化责任为创新动力和企业社会责任实践提供了方向,为政府监督企业社会责任界定了范围和内容。

【Abstract】 Based on the key themes raised by ISO26000 and GRI 4.0 as well as domestic and foreign scholars’ research results,this study divides CSR into eight dimensions: labor practice,economic development,human rights,fair operation,consumer issues,responsibility governance,environment and community development. Then through literature review,interview and questionnaire survey to Chinese 203 companies,we obtain the appropriate data. Further,se use software such as SPSS and Lisrel to analyze the questionnaire data,develop a scale that has good reliability and validity,and makea deep analysis to the excluded items. The scale we develop provides a basic tool for the quantitative research of corporate social responsibility,points out a direction for enterprises to convert responsibility to the power of innovation and the implementation of corporate social responsibility,and offers a framework for government to oversee corporate social responsibility.

【基金】 国家自然科学基金青年基金(71202105);教育部人文社会科学研究项目(16YJC630095);辽宁省教育厅一般项目(W2014022);辽宁经济社会发展立项课题(2016lslktglx-05);辽宁省社科规划基金(L13CGL024);中央高校基本科研业务费专项资金资助(DUT15RW115)
  • 【分类号】F270;F279.2
  • 【被引频次】64
  • 【下载频次】2552
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