企业社会责任对企业声誉影响的实证研究——基于战略选择的调节作用

发布时间：2018-03-29 12:47

本文选题：企业社会责任　切入点：企业声誉　出处：《科研管理》2017年07期

【摘要】：企业应充分结合自身战略发展需要,制定与之相符的企业社会责任行动准则,以满足利益相关者诉求和社会期望,从而提升企业声誉。本文以ISO26000和GRI指南为基础将企业社会责任划分为八个维度,对中国203家企业进行调研并获得相应的数据,采用结构方程模型的方法,探讨多元化和专业化战略下企业社会责任对企业声誉的影响。研究结果表明,除经济责任对情感声誉、环境责任对认知声誉影响不显著外,其他责任维度对企业声誉都具有显著影响;其中,选择多元化战略的企业,践行经济责任对企业认知声誉的提升有较为显著影响;而选择专业化战略的企业更倾向于在劳动实践、公平运营、消费者责任、责任治理、环境责任和社区发展六个方面有良好的表现,从而提升企业声誉。研究结论不仅为企业实施企业社会责任提供了依据,而且有助于提高践行企业社会责任的实质性。
[Abstract]:In order to meet the demands of stakeholders and social expectations, enterprises should fully integrate their own strategic development needs and formulate corporate social responsibility (CSR) action guidelines in line with them. This paper divides corporate social responsibility into eight dimensions on the basis of ISO26000 and GRI guidelines, investigates 203 enterprises in China and obtains corresponding data, and adopts the method of structural equation model. This paper discusses the influence of corporate social responsibility on corporate reputation under the strategy of diversification and specialization. The results show that, except for economic responsibility to emotional reputation, environmental responsibility has no significant impact on cognitive reputation. Other dimensions of responsibility have a significant impact on corporate reputation, among which, the choice of diversification strategy of enterprises, the practice of economic responsibility has a more significant impact on the promotion of corporate reputation. And the enterprises that choose the specialized strategy tend to have good performance in six aspects: labor practice, fair operation, consumer responsibility, responsibility management, environmental responsibility and community development. The conclusion not only provides the basis for the implementation of corporate social responsibility, but also helps to improve the materiality of corporate social responsibility.
【作者单位】：大连理工大学管理与经济学部;
【基金】：国家自然科学基金青年基金(71202105)(2013.1-2015.12) 教育部人文社会科学研究项目(16YJC630095)(2016.8-2019.8) 辽宁省教育厅一般项目(W2014022)(2014.1-2017.12) 辽宁经济社会发展立项课题(2016lslktglx-05)(2016.1-2016.12) 辽宁省社科规划基金(L13CGL024)(2013.1-2016.12) 中央高校基本科研业务费专项资金(DUT15RW115)(2015.1-2016.12)
【分类号】：F270

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