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论文编号：	3477
作者编号：	1120070749
上传时间：	2011/6/14 16:53:46
中文题目：	中国企业社会责任评价与治理研究
英文题目：	China’s Corporate Social Responsibility Evaluation and Governance Study
指导老师：	周建
中文关键字：	关键词：企业社会责任 利益相关者 企业社会责任评价 企业社会责任治理
英文关键字：	Key words: CSR Stakeholders CSR evaluation CSR governance
中文摘要：	中文摘要 随着社会的发展，企业社会责任问题正逐渐受到世界范围内各国政府、国际组织、非政府组织(NGO)以及企业界和学术界的广泛关注，认为企业应当履行社会责任的观点已经越来越被学术界和实务界人士广泛接受。企业履行好社会责任既是一种竞争压力，也是获取竞争优势、提高企业绩效的一种手段，而如何构建合理的社会责任评价体系，则是积极推动企业履行社会责任，以及引导企业积极参与社会责任治理的重要工具。那么如何有效地评价企业社会责任履行状况并推动企业社会责任治理将是本研究的核心问题，即如何有效地构建企业社会责任评价体系？企业履行社会责任能否提高公司绩效？企业社会责任治理对企业社会责任指数与公司绩效关系是否具有促进作用？ 针对以上问题，本研究内容及过程主要包括七个部分：第一章是导论，详细介绍了本研究的选题背景，提出研究问题，并明确研究目的和意义，研究方法和论文结构安排等。第二章是相关文献回顾与综述，系统分析了国内外企业社会责任的主要相关文献和理论观点，以便为本研究后续研究内容奠定理论基础。第三章是研究模型设计与构建，借鉴国内外专家和学者已有的研究成果，结合我国实际状况，在提出了企业社会责任评价和企业社会责任治理的概念和研究内容的基础上，采用理论分析的方法针对企业社会责任评价、企业社会责任治理与公司绩效之间的关系，构建了“企业社会责任履行状况与公司绩效的研究模型”和基于董事会视角的“企业社会责任治理模型”，从而为本研究后续研究内容奠定了研究基础。第四章是企业社会责任评价方法选择及指数分析，从利益相关者的视角，以我国沪深两地A股154家制造业上市公司2006-2008年的数据为样本，适度扩展并构建了我国企业社会责任评价体系，利用因子分析方法对样本企业社会责任履行状况进行了分析。第五章是企业社会责任指数影响公司绩效的实证研究，针对企业社会责任指数及各维度与公司绩效之间的关系提出了相关研究假设，并采用回归分析模型对相关研究假设进行了检验。第六章是企业社会责任治理分析与实证研究，本研究基于董事会的视角，利用董事会特征作为董事会战略决策水平和参与企业社会责任治理程度的替代变量，实证检验了董事会对企业社会责任治理的有效性。第七章 结论和展望。在概括主要研究结论的基础上，提出建议，并指出本文的研究不足之处和后续研究方向。 通过研究，本文主要得出以下研究结论： 第一，我国企业社会责任履行水平逐年提高。本研究结果表明，从2006年到2008年，我国企业社会责任指数每年均呈现明显上升趋势，其中国有控股企业、非国有控股企业、国际化企业和非国际化企业社会责任指数也一致呈现出上升趋势。第二，企业履行社会责任有助于改善企业绩效。本研究结果表明，企业社会责任指数与公司绩效显著正相关，但企业社会责任的不同维度与公司绩效关系之间存在明显差异。这说明企业履行社会责任是能够提高企业绩效的，但企业在面临不同利益相关者的诉求时，要根据企业实际情况，动态地平衡不同利益相关者的利益诉求，有选择地履行企业社会责任，以满足不同利益相关者的利益诉求，从而实现企业绩效和社会效益的双赢。第三，我国企业社会责任治理水平仍处于初级阶段，企业社会责任治理水平的提高有赖于社会责任内部治理和外部治理的共同作用。本研究结果表明董事会在参与企业社会责任治理的过程中，对企业社会责任指数与公司绩效的关系具有一定的负面影响。其中，只有董事会会议次数对企业社会责任指数与公司绩效关系具有明显的正向调节作用。据此本研究认为我国企业社会责任治理主要是受外部因素影响较大，董事会作为企业社会责任治理的中心，应该结合企业自身情况和利益相关者的不同利益诉求，变被动履行社会责任为积极主动履行社会责任，以实现企业、社会和环境的可持续发展。 论文的创新之处主要体现在以下方面：第一，根据本文研究提出了企业社会责任评价、企业社会责任治理的概念和研究内容，基于利益相关者的视角，适度扩展并构建了企业社会责任评价体系，并通过因子分析方法，计算出我国沪深两地A股154家制造业上市公司2006-2008年的企业社会责任指数；第二，在以上研究基础上，对企业社会责任指数和各维度与公司绩效的关系进行了实证分析和检验；第三，拓展了企业社会责任治理的研究内容，基于董事会的视角，利用董事会特征作为董事会战略决策水平和参与企业社会责任治理程度的替代变量，实证分析了董事会对企业社会责任治理和公司绩效的影响。 当然本研究也存在诸多研究局限，如由于受数据、研究时间等因素限制，本研究只以我国沪深两地A股制造业154家上市公司为样本考察相关研究内容。随着未来研究的不断深入开展，对企业社会责任评价与治理的相关研究内容将进一步丰富完善。
英文摘要：	Abstract With the development of the society, Corporate Social Responsibility(CSR) has been obtaining increasing attention from the governments, international organizations, NGOs as well as the business and academic circles. The notion that the enterprises should fulfill CSR is more and more widely accepted by the business and academic circles. Due to fierce competition, the enterprise is driven to fulfill CSR, which turns out to be a means to achieve competitive advantages and enhance the corporate performance. But the question remains as to how to construct a rational CSR evaluation system, which is an important instrument to stimulate the fulfillment of CSR and guide the enterprise in its active participation in the CSR governance. The core issue of this study is how to effectively evaluate CSR fulfillment and promote CSR governance. To be more specific, the study has the following issues in mind: how to effectively construct CSR evaluation system? Whether an enterprise performing CSR can have its corporate performance enhanced? Whether CSR governance is conducive to the relationship between CSR indexes and the corporate performance? With the above questions in mind, this study mainly encompasses seven parts. Chapter I is an introduction, which is about the research background, research questions, the objective and significance of the research, the research methodology and the structure of the research. Chapter II is the relative literature review and overview, which systematically analyses both overseas and domestic CSR-related important literature and theoretical viewpoints so as to lay a theoretical foundation for this study. Chapter III is research model design and construction, which, by drawing upon both overseas and domestic research findings and based on China’s actual situations, theoretically addresses the relationship between CSR evaluation, CSR governance and corporate performance, and constructs “the research model for CSR fulfillment and corporate performance” and “the CSR governance model” from the perspective of the Board of Directors before proceeding with further research. Chapter IV is the selection of CSR evaluation methods and the analysis of indexes, which, from the perspective of the stakeholders, with the 154 A-share manufacturing companies listed in Shanghai and Shenzhen in 2006-2008 as sample, tentatively develops and constructs China’s CSR evaluation system as well as analyses the sample enterprises’ CSR fulfillment by means of factor analysis. Chapters V is an empirical study of the impact of CSR indexes on corporate performance, which puts forward relevant study hypotheses based on the relationship between CSR indexes and its dimensions and corporate performance, as well as tests the relevant study hypotheses by means of regression analysis model. Chapter VI is CSR governance analysis and empirical study, which, from the perspective of the Board, takes the characteristics of the Board as a substitute variable of the Board’s strategic decision-making level and its level of participation in the CSR governance, and empirically examines the significance of the Board on CSR governance. Chapter VII is conclusion and outlook, which, by summarizing the principal research findings, comes up with some suggestions as well as some shortcomings of this study and the future research directions. The study primarily has the following conclusions: Firstly, Our CSR performance improves every year. The study shows that our CSR indexes have shown a clearly ascending trend every year from 2006 to 2008, among which, the CSR indexes of the state-controlling enterprises, non-state-controlling enterprises, international enterprises and non-international enterprises have shown the same ascending trend. Secondly, An enterprise fulfilling CSR can contribute to improving its corporate performance. As shown by this study, the CSR indexes have a significant positive correlation with the corporate performance; however, there clearly exists a discrepancy between the different dimensions of CSR and the corporate performance. These findings indicate that, when an enterprise fulfills its CSR, its corporate performance will be improved. However, when faced with the appeals of different stakeholders, the enterprise has to, based on the actual situation of the enterprise, make a dynamic balance of the various appeals, and perform its CSR selectively to meet the appeals of different stakeholders as to as achieve a win-win situation in terms of the corporate performance and the social benefits. Thirdly, Our CSR governance level is still in its early stage and the elevation of CSR governance level relies on the synergy of internal and external CSR governance. The findings indicate that the Board, in the course of its participation in the CSR governance, has a certain negative influence on the relationship between the corporate social performance indexes and the corporate performance, which, however, does not pass the significance test. Inter alia, only the number of board meetings positively regulates the relationship between the CSR indexes and the corporate performance. Hence, the study holds that, our CSR governance is primarily influenced by external factors, and that the Board, as the CSR governance center, should, based on its factual situation and the various appeals of stakeholders, discard passiveness and take the initiative and actively pursue CSR to achieve the sustainable development of the enterprise, the society and the environment. The innovative aspects of this study are mainly reflected in the following: Firstly, this study puts forward the concept and content of CSR evaluation and CSR governance as well as tentatively develops and constructs our CSR evaluation system from the perspective of the stakeholders in addition to figuring out the CSR indexes of our 154 A-share manufacturing companies listed in Shanghai and Shenzhen in 2006-2008 by means of factor analysis. Secondly, based on the above research, this study empirically analyses and tests the relationship between the CSR indexes and their corresponding dimensions and the corporate performance. Thirdly, the study expands the research content of CSR governance in that the study, from the perspective of the Board, takes the characteristics of the Board as a substitute variable of the Board’s strategic decision-making level and its level of participation in the CSR governance, and empirically examines the impact of the Board on CSR governance and corporate performance. This study certainly has its limitations. For example, due to the restrictions in terms of the data and the time frame of the research, the study only takes 154 A-share manufacturing companies listed in Shanghai and Shenzhen as a sample to examine the relevant research contents. With relevant studies ongoing and ever deepening, the studies on CSR evaluation and governance are sure to be enriched.
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