基于利益相关者的饭店企业社会责任评价指标体系研究

发布时间：2018-04-17 14:35

本文选题：饭店 + 企业社会责任　；参考：《东北财经大学》2012年硕士论文

【摘要】：2011年企业社会责任研究中心发布了《企业社会责任报告白皮书2011》,主要研究了我国企业社会责任报告披露情况,并予以评级。其涉及行业有房地产建筑业、银行业、通信设备制造业、医药生物制造业等。根据该白皮书的披露,我国饭店业企业社会责任报告水平仅处于起步阶段。通过网络检索发现在9家饭店类上市公司中仅金陵饭店一家发布了饭店企业社会责任报告,且其他未上市饭店公司或集团也很少披露有关饭店企业社会责任的信息。那么,我国饭店企业社会责任处于什么水平?饭店履行企业社会责任是否到位? 目前饭店业内并不存在企业社会责任方面的标准,也没有可行的评价工具。研究者多采用声誉指数法或内容分析法来评价饭店企业社会责任行为,主观性强而且其目的大多用于实证分析。本研究对构建一套可行并具有可操作性的饭店企业社会责任指标体系进行积极尝试,主要解决的问题有： (1)饭店企业社会责任是什么； (2)饭店企业社会责任对象是谁及饭店对其应承担的责任； (3)对饭店管理者来说这些具体责任指标的权重是否相等； (4)如何评价饭店企业社会责任履行水平。本研究在收集数据资料时主要采用问卷调查法,要求调查对象对每一指标评价饭店企业社会责任的重要性做出判断。根据调查结果构建指标体系,并向6位饭店管理者发放权重调查问卷,要求其根据实践经验对指标间的相对重要性做出判断。另外本文还分析了著名饭店集团网站上有关企业社会责任的信息并将其汇总。针对所收集的数据,本文采用变异系数法和层次分析法进行分析。最终确定了饭店企业社会责任评价指标体系,并构建了该指标体系的应用模型。本研究认为饭店企业社会责任是指饭店在经营过程中或做出经营决策时不仅要承担对投资者的责任而且还要承担对员工、顾客、政府、合作者等其他利益相关者的责任。本文结合饭店业的行业特点概括了饭店企业社会责任的特殊性,并将饭店企业社会责任的对象确定为顾客、员工、投资者、政府、社区、环境和合作伙伴等,指出了饭店对每一利益相关者的具体责任。构建的饭店企业社会责任评价指标体系中共包含48个三级指标,且各指标所占权重不同。这说明了饭店管理者在承担饭店企业社会责任时应当有所侧重,充分考虑企业能力、性质等因素。另外,在研究过程中发现国内和国外饭店企业社会责任存在一定差距,这种差距主要表现在理论研究和实践两方面。在指标体系应用研究中由于数据资料有限仅将其应用于金陵饭店。在今后研究中应当扩大应用范围,并用于纵向和横向比较分析。
[Abstract]:In 2011, the CSR Research Center issued the White Paper on Corporate Social responsibility (CSR) report 2011, which mainly studied the disclosure of CSR report in China and rated it.Its involves the real estate construction industry, the banking industry, the communication equipment manufacturing industry, the medicine biology manufacturing industry and so on.According to the disclosure of the white paper, the level of corporate social responsibility report of hotel industry in China is only in its infancy.Through the network search, it is found that only Jinling Hotels have issued the hotel corporate social responsibility report among the 9 hotel listed companies, and other unlisted hotel companies or groups seldom disclose the information about the hotel corporate social responsibility.So, what is the level of corporate social responsibility in our hotel?Does the hotel fulfill the corporate social responsibility in place?At present, there is no corporate social responsibility standard in hotel industry, and there is no feasible evaluation tool.Most researchers use reputation index method or content analysis method to evaluate corporate social responsibility behavior in hotels, which is subjective and mostly used for empirical analysis.This study is an active attempt to construct a set of feasible and operable hotel corporate social responsibility index system. The main problems are:1) what is the corporate social responsibility of hotel;(2) who is the object of the corporate social responsibility of the hotel and the responsibility of the hotel to it;3) whether the weights of these specific responsibility indicators are equal to those of hotel managers;4) how to evaluate the level of corporate social responsibility performance in hotels.In this study, questionnaire survey was used to collect data, and the survey subjects were asked to judge the importance of evaluating the corporate social responsibility of hotel enterprises.According to the results of the survey, the index system is constructed, and six hotel managers are given the weight questionnaire, which requires them to judge the relative importance of the indicators according to the practical experience.In addition, this paper analyzes the information about corporate social responsibility on the website of famous hotel group and summarizes it.Based on the collected data, the method of coefficient of variation and analytic hierarchy process are used to analyze the data.Finally, the evaluation index system of hotel corporate social responsibility is established, and the application model of the index system is constructed.This study holds that the corporate social responsibility of hotel enterprises refers to the responsibility of the hotel not only to the investors but also to the employees, customers, governments, partners and other stakeholders in the process of management or when making management decisions.This paper generalizes the particularity of hotel corporate social responsibility according to the industry characteristics of hotel industry, and defines the target of hotel corporate social responsibility as customer, employee, investor, government, community, environment and partner, etc.The specific responsibility of the hotel to each stakeholder is pointed out.The evaluation index system of hotel corporate social responsibility consists of 48 tertiary indicators, and the weights of each index are different.This shows that hotel managers should pay more attention to the corporate social responsibility and fully consider the factors such as enterprise ability and nature.In addition, it is found that there is a certain gap between domestic and foreign hotel corporate social responsibility, which is mainly reflected in the theoretical research and practice.In the application research of the index system, it is only applied to Jinling Hotel because of the limited data.Application should be expanded in future research and applied to longitudinal and horizontal comparative analysis.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F719;F270

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