基于企业战略视角的社会责任绩效评价
发布时间：2018-10-08 18:12
【摘要】：从毒奶粉、瘦肉精到地沟油的接连事件可以看出我国企业在履行社会责任的淡薄意识。长期以来对企业社会责任的认识上存在误区,认为慈善捐赠就是社会责任,带来企业可控资源减少。实际上,战略性社会责任是企业承载着社会责任并以利润最大化为目的的战略行为,是企业发展的一个突破口,对企业整合社会资本形成可持续发展能力意义重大。因此,本文搜集了关于社会责任的最新文献,总结了对企业社会责任的理解,探讨企业社会责任与企业战略的关系,提出战略性社会责任以及具体的社会责任项目筛选和实施；将战略性企业社会责任融入企业管理当中,作为管理的一个角度,化外部要求为企业内部发展力量。 企业战略的制定、控制和执行需要评价工具,作为发展较为完善的平衡记分卡,连接企业长期目标和短期目标、内部和外部因素,无疑是理想的评价工具。因此,文章主要阐述了从战略性社会责任出发构建基于平衡记分卡社会责任评价体系,为实施企业战略目标铺平道路。平衡记分卡的设计是一个复杂过程,需要考虑战略制定和绩效评价的可行性问题；在具体指标选择上,本文参照国内外关于社会责任评价的内容取长补短不断完善我国社会责任评价体系。 本文主要内容是：第一章,导论部分主要对研究背景、意义进行阐述,并梳理近年在社会责任研究方面的文献,把握社会责任理论发展的方向；第二章,归纳社会责任绩效评价方法,总结我国社会责任绩效评价现状,找到了文章的写作突破口,以内部维度来进行社会责任评价和管理；第三章,明确社会责任的新方向,对战略性社会责任的内涵和实践进行研究,同时归纳了平衡记分卡主要理论及与社会责任之间的关系,从企业战略管理的角度来看待社会责任绩效评价；第四章,作为本文一个重要部分,以GRI报告体系、道琼斯可持续发展指数和深交所对企业社会责任要求为参照,总结社会责任评价的关键内容,并以平衡记分卡提供的战略管理框架形成社会责任绩效评价体系,将社会责任融入企业日常经营管理；第五章,主要分析了社会责任实践走在前列的中国远洋控股股份有限公司在社会责任上的独特贡献,并以中国远洋作为如何进行社会责任绩效评价的说明案例；第六章,总结了文章的主要内容,对战略性社会责任在我国的发展提供建议。 本文的主要贡献在于：(1)总结了社会责任发展情况,明确战略性社会责任是社会责任发展的新方向,社会责任的发展已进入企业管理视野；归纳现有社会责任绩效评价思路,对我国现阶段社会责任绩效评价现状进行总结；(2)论述了战略性社会责任理论及对企业战略实施的作用,提供了战略性社会责任具体的实施指南；(3)构建了一套从战略性社会责任出发,平衡记分卡为框架的社会责任绩效评价体系,以平衡记分卡管理企业战略实施,将社会责任融入企业日常经营管理实践。另外,在平衡记分卡和战略控制的具体衔接；平衡记分卡具体指标权重设计上,由于缺乏实地调查略有不足。因为个人能力和时间有限导致文章研究的深度和广度也有待进一步提高。
[Abstract]:From the successive events of poisoned milk powder, lean meat essence to milk powder, it can be seen that our enterprises are realizing social responsibility. For a long time, there is a mistake in the recognition of corporate social responsibility, believing that charity donation is the social responsibility, bringing the controllable resource of the enterprise to be reduced. In fact, strategic social responsibility is a strategic behavior that enterprises bear social responsibility and maximize profit, which is a breach of enterprise development, which is of great significance to the sustainable development of corporate social capital. Therefore, this paper collects the latest literature on social responsibility, summarizes the understanding of corporate social responsibility, discusses the relationship between corporate social responsibility and enterprise strategy, puts forward strategic social responsibility and concrete social responsibility project selection and implementation; To integrate strategic corporate social responsibility into enterprise management, as an angle of management, externalize the external requirement as the internal development force of the enterprise. The development, control and implementation of enterprise strategy needs evaluation tools as well-developed balanced scorecard to connect long-term goals and short-term goals, internal and external factors of enterprises, which is undoubtedly an ideal evaluation. Therefore, the paper mainly expounds the construction of the social responsibility evaluation system based on the balanced scorecard from the strategic social responsibility, paving the way for the implementation of the strategic objective of the enterprise. The design of balanced scorecard is a complicated process, which needs to take into account the feasibility of strategic formulation and performance evaluation. In the selection of concrete indicators, this paper reviews the evaluation of social responsibility at home and abroad, and constantly improves our social responsibility evaluation. The main contents of this article are as follows: Chapter one, the introduction part mainly expounds the background and significance of the research, and combs the literature on social responsibility research in recent years, holds the direction of the development of social responsibility theory, and summarizes the social responsibility performance. The method of effectiveness evaluation summarizes the present situation of performance evaluation of social responsibility in China, finds the breakthrough of the writing of the article, and carries out social responsibility evaluation and management in the inner dimension; the third chapter defines the new direction of social responsibility and the connotation and reality of strategic social responsibility. At the same time, it sums up the relationship between the main theory of the balanced scorecard and the social responsibility, and regards the performance evaluation of social responsibility from the perspective of enterprise strategic management; Chapter 4, as an important part of this paper, takes GR I report the system, the Dow Jones Sustainability Index and SZSE's request for corporate social responsibility, summarize the key content of social responsibility evaluation, and form the social responsibility performance evaluation system based on the strategic management framework provided by the balanced scorecard, and integrate social responsibility into the daily management of the enterprise. Chapter 5, mainly analyzes the unique contribution of China Ocean Holdings Co., Ltd. in the forefront of social responsibility in social responsibility, and takes China Ocean as the description case of how to conduct the performance evaluation of social responsibility; Chapter VI summarizes the article. The main contents of the strategic social responsibility in our country The main contribution of this paper is: (1) the development of social responsibility is summarized, the clear strategic social responsibility is the new direction of social responsibility development, the development of social responsibility has entered the field of enterprise management, This paper summarizes the current status of the performance evaluation of social responsibility in our country; (2) discusses the theory of strategic social responsibility and the role of the implementation of corporate strategy, and provides the concrete implementation guide of strategic social responsibility; (3) a set of slave trade is constructed. The balanced scorecard is the framework's social responsibility performance evaluation system, taking the balanced scorecard to manage the enterprise's strategic implementation and integrating social responsibility into the enterprise. Daily management practices. In addition, in a balanced scorecard and strategic controls, the balance scorecard is based on the specific indicator weight design due to the lack of Field investigation is slightly inadequate because of the limited ability and time of individuals to lead to the depth and breadth of the article's research
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270;F552.6
本文编号：2257774
[Abstract]:From the successive events of poisoned milk powder, lean meat essence to milk powder, it can be seen that our enterprises are realizing social responsibility. For a long time, there is a mistake in the recognition of corporate social responsibility, believing that charity donation is the social responsibility, bringing the controllable resource of the enterprise to be reduced. In fact, strategic social responsibility is a strategic behavior that enterprises bear social responsibility and maximize profit, which is a breach of enterprise development, which is of great significance to the sustainable development of corporate social capital. Therefore, this paper collects the latest literature on social responsibility, summarizes the understanding of corporate social responsibility, discusses the relationship between corporate social responsibility and enterprise strategy, puts forward strategic social responsibility and concrete social responsibility project selection and implementation; To integrate strategic corporate social responsibility into enterprise management, as an angle of management, externalize the external requirement as the internal development force of the enterprise. The development, control and implementation of enterprise strategy needs evaluation tools as well-developed balanced scorecard to connect long-term goals and short-term goals, internal and external factors of enterprises, which is undoubtedly an ideal evaluation. Therefore, the paper mainly expounds the construction of the social responsibility evaluation system based on the balanced scorecard from the strategic social responsibility, paving the way for the implementation of the strategic objective of the enterprise. The design of balanced scorecard is a complicated process, which needs to take into account the feasibility of strategic formulation and performance evaluation. In the selection of concrete indicators, this paper reviews the evaluation of social responsibility at home and abroad, and constantly improves our social responsibility evaluation. The main contents of this article are as follows: Chapter one, the introduction part mainly expounds the background and significance of the research, and combs the literature on social responsibility research in recent years, holds the direction of the development of social responsibility theory, and summarizes the social responsibility performance. The method of effectiveness evaluation summarizes the present situation of performance evaluation of social responsibility in China, finds the breakthrough of the writing of the article, and carries out social responsibility evaluation and management in the inner dimension; the third chapter defines the new direction of social responsibility and the connotation and reality of strategic social responsibility. At the same time, it sums up the relationship between the main theory of the balanced scorecard and the social responsibility, and regards the performance evaluation of social responsibility from the perspective of enterprise strategic management; Chapter 4, as an important part of this paper, takes GR I report the system, the Dow Jones Sustainability Index and SZSE's request for corporate social responsibility, summarize the key content of social responsibility evaluation, and form the social responsibility performance evaluation system based on the strategic management framework provided by the balanced scorecard, and integrate social responsibility into the daily management of the enterprise. Chapter 5, mainly analyzes the unique contribution of China Ocean Holdings Co., Ltd. in the forefront of social responsibility in social responsibility, and takes China Ocean as the description case of how to conduct the performance evaluation of social responsibility; Chapter VI summarizes the article. The main contents of the strategic social responsibility in our country The main contribution of this paper is: (1) the development of social responsibility is summarized, the clear strategic social responsibility is the new direction of social responsibility development, the development of social responsibility has entered the field of enterprise management, This paper summarizes the current status of the performance evaluation of social responsibility in our country; (2) discusses the theory of strategic social responsibility and the role of the implementation of corporate strategy, and provides the concrete implementation guide of strategic social responsibility; (3) a set of slave trade is constructed. The balanced scorecard is the framework's social responsibility performance evaluation system, taking the balanced scorecard to manage the enterprise's strategic implementation and integrating social responsibility into the enterprise. Daily management practices. In addition, in a balanced scorecard and strategic controls, the balance scorecard is based on the specific indicator weight design due to the lack of Field investigation is slightly inadequate because of the limited ability and time of individuals to lead to the depth and breadth of the article's research
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270;F552.6
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