【作者】 汪凤桂； 彭镇；

【Author】 Wang Fenggui 1,Peng Zhen2 (1 College of Economics and Management, South China Agricultural University, Guangzhou, 510642) (2 College of Economics and Management, South China Agricultural University, Guangzhou, 510642)

【机构】 华南农业大学经济管理学院；

【摘要】 本文首先运用"文本分析法"对《财富》(中文版)"企业社会责任100排行榜"中的85家企业的使命陈述进行了研究,发现中国企业使命陈述的规范程度不高,包含的要素较少,企业使命陈述中最关注的要素是企业哲学、顾客和公众形象,且在这些方面本土企业与在华外资企业无显著差别。同时,本文采用SPSS17.0对企业使命陈述与社会责任行为关系进行分析,结果表明:(1)中国企业社会责任履行情况不是很理想,上榜企业的社会责任得分普遍偏低,且本土企业得分明显低于在华外资企业;(2)企业销售收入与企业社会责任行为之间呈显著的正相关关系;(3)企业使命陈述各要素与企业社会责任行为之间的关系并不明确,这表明使命陈述可能并没有成为企业行为的真正向导。更多还原

【Abstract】 This paper studies the mission statements of 85 companies which included in the list of" Corporate Social Responsibility 100 " of the "Fortune" (Chinese version) using the "text analysis method" , and find that the level of the norms of Chinese corporate mission statement is not high, and the number of elements its contains is fewer. Corporate philosophy, customer and public image are the most concerned elements in the corporate mission statements. Local corporate and foreign-funded corporate in China has no significant difference in those fields. Meanwhile, this paper analyzes the relationship between corporate mission statements and social responsibility behavior using SPSS17.0 , and the results show that: (1) the performance of CSR in China is not ideal, and the corporate social responsibility scores of the top companies are generally low, and the scores of local corporate are significantly lower than the foreign corporate in China; (2) the relationship between sales and corporate social responsibility behavior is a significant positive correlation; (3) the relationship between elements of corporate mission statements and corporate social responsibility behavior is not clear, which shows that mission statements may not be the true guide of corporate behavior.更多还原