利益相关者理论视野中的企业社会绩效研究述评

本文在利益相关者理论框架内综述企业社会绩效相关问题的研究进展。在利益相关者理论视野中,履行多种社会责任、形成社会绩效是企业的应有之义。西方学者在该领域的研究内容主要集中在企业社会绩效的内涵、企业社会绩效的理论根源、企业形成社会绩效的行动模式、企业承担社会责任与企业经济绩效之间的关系等四个方面。相比较而言,我国学者在该领域的研究才刚刚起步。尽管西方学者的研究结论还存在着多方面的分歧和矛盾,但其主流研究方向和注重实证的研究方法可以给我们深刻的启迪。

On the Corporate Social Performance From the Perspective of Stakeholder Theory

This paper aims to review the literatures in the field of corporate social performance(CSP)on the basis of stakeholder theory.From the perspective of stakeholder theory,it is connatural for the firm to take social responsibilities and have social performance.The research focus of western scholars in this field includes the definition and connotation of CSP,the theoretical foundation of CSP,the pattern of CSP,the relationship between corporate social responsibility and corporate financial performance.In contrast,Chinese scholars initially get started in this field.Even though the research conclusions among lots of western scholars are different or inconsistent,the mainstream of research orientation and empirical research method impress us fundamentally.