构建利益相关者视角的企业社会责任评价体系

20世纪90年代,企业界和理论界普遍达成共识：企业应该承担社会责任。利益相关者理论为企业社会责任研究提供了新的视角。文章首先界定利益相关者的范围,进而对利益相关者的社会影响力要素进行剖析,最后构建一套基于利益相关者视角的评价体系。

The Evaluation System of Corporate Social Responsibility Construction: A Stakeholder Theory Perspective

In the 1990s,the entrepreneurs and the theorists reached a common censensus: the enterprises must undertake social responsibility.The stakeholder theory provides a new perspective for the corporate social responsibility analysis.This article first defines the range of the stakeholder,and then analyses the stakeholders' elements of social influence,and finally constructs an evaluation system of corporate social responsibility based on the stakeholder theory perspective.