联系我们

论文查询结果	返回搜索

论文编号：	898
作者编号：	2120071950
上传时间：	2009/5/22 10:06:13
中文题目：	中国上市公司社会责任报告体系研
英文题目：	A Study on the Social Responsi
指导老师：	申光龙教授
中文关键字：	企业社会责任;企业社会责任报告;
英文关键字：	Corporate Social Responsibili
中文摘要：	近年来，随着环境污染、食品安全、能源枯竭、温室效应等全球问题的不断涌现，要求企业承担社会责任的呼声日渐提高，企业社会责任(Corperate Social Responsibility : CSR)也成为学术界和企业界关注的热点问题。目前，关于企业是否应该承担社会责任的争论已经渐渐平息，学术界已经基本达成一致，即企业应该承担必要的社会责任，在此情况下，企业也只能默默接受。既然承担社会责任已经成为企业一项必须的责任和义务，许多企业开始转变思路，与其这样被动承担，还不如主动出击，把社会责任当作企业的一种战略投资，与企业的总体战略结合在一起，以此强化企业的竞争优势和提升企业的核心竞争力。在这种背景下，企业社会责任报告也就随之产生，它也逐渐成为企业CSR战略的重要组成部分，引导着CSR管理的新潮流和新趋势。 在中国，社会责任报告之风同样强劲。2005年国家电网公司发布中国首份社会责任报告，引起了强烈的社会反响，获得了广泛的社会认同。其带动效应不容小视，短短3年间，大部分中央企业以及一些优秀的民营企业和上市公司纷纷发布社会责任报告。但是纵观这些CSR报告，大都形式大于实质，缺少统一的规范指引，水平参差不齐，差距较大。而且在国内外，关于社会责任报告的理论研究也刚刚起步，成果很少。基于这种现状，作者以此为研究对象，期待着相关研究成果能对企业界的社会责任管理实践提供理论指导和支持。 本论文主要选取了20家中国优秀上市公司的社会责任报告为研究样本，通过归纳演绎、比较分析、案例研究以及实证分析等研究方法，总结中国上市公司社会责任报告的现状，并在此基础上提出了社会责任报告的三大理念，即公司战略理念、利益相关者理念和整合营销传播理念，这三个理念组成一个整体即为中国上市公司社会责任报告的理念体系。最后，本论文通过对样本公司的进一步研究分析，结合相关学者的研究成果，归纳出了中国上市公司社会责任报告的框架体系，解决了社会责任报告通常需要回答的三个基本问题：第一，企业应该承担什么责任(What)；第二，企业为什么要承担社会责任(Why)；第三，企业怎样承担社会责任(How)。 综上所述，本论文研究范围指向企业社会责任这一社会热点问题，并以学术界还较少予以关注的社会责任报告为研究切入点，具有一定的学术研究价值和实践应用价值。在社会责任报告体系的研究上，作者从抽象的理念体系和具体的框架体系展开，达到了抽象与具体的相结合。其中，理念体系是指导，是指针，具有方向性，属于战略范畴，框架体系是落实，是执行，是结果，属于战术范畴。 本论文大多数的研究结论都根植于企业的具体实践，并融进了理论上的思考，具有一定的理论指导性和实践基础，以期对中国上市公司乃至其他企业的社会责任管理和社会责任报告实践有所裨益。
英文摘要：	In recent years, because of the emerging of global questions such as the environmental pollution, food security, energy consuming, greenhouse effects, etc., the voice of requiring enterprises to bear social responsibility improves day by day. Corporate Social Responsibility (CSR) has also become the hot question which academia and business circles pay close attention to. At present, the dispute that enterprises should bear social responsibility have already put down gradually. The academia has been already roughly unanimous basically, namely enterprises should bear essential social responsibility .Under this situation, enterprises can only accept quietly. Since undertaking social responsibility has already become a necessary responsibility and obligation to enterprises, many of them begin to change thinkings: instead of bearing it so passively, it would be better to hit out voluntarily: regarding social responsibility as a kind of strategic investment of enterprises, combining it with the total strategies of the enterprise, so as to strengthen the enterprise’s competition advantages and promote the enterprise’s key competitiveness. Under the background, CSR report has been on production upon, and it has become one of the important CSR strategies gradually, guiding the new trend of CSR management. In China, the wind of CSR report is equally powerful. The national electric wire netting company has released the first Chinese CSR report in 2005, which have caused the strong social response and obtained the extensive social identity. It can't be neglected to drive the effect, in short 3 years, most central enterprises and some other outstanding enterprises have released CSR reports one after another. But making a general survey of these CSR reports, it has many questions，such as the form is greater than the essence, lacking the unified norm to guide, the level is different, and disparity is relatively great,etc. And at home and abroad, the theoretical research about the social responsibility report has just started too, so there are few achievements. Because of this kind of current situation, the author regards this as the research object, expecting that the relevant research results can offer the theoretical direction and support to the social responsibility management practice of the business circles. We have chosen 20 outstanding Chinese listed companies’ CSR reports as study samples, using the research approaches such as summing up and deducing , comparative analysis , case research and real example, in order to summarize the current situation of Chinese listed companies’ CSR report, and then we have proposed three major ideas of the CSR report on this basis, namely company strategy idea , Stakeholders ideas and IMC idea, it is the idea system of Chinese listed companies CSR report that these three ideas make up a whole . Finally, combining the relevant scholars’ research results and then analying the sample companies furtherly, we have summed up the frame system of the social responsibility report of Chinese listed companies, which has solved three basic problems that the social responsibility report usually needs to answer: First, what CSR should enterprises bear (What); Second, why enterprises bear CSR (Why); Third, how enterprises bear CSR (How). In sum,the range of this thesis points to CSR which is the hot spot of society , and the author regards the CSR report as the breakthrough point which the academia has less pay close attention to, therefore it has certain academic research value and practise using value. On the research of the system of social responsibility reports, the author launches from the abstract idea system and concrete frame system, and has combined the abstract one with the concrete one. Among them, the idea system is the guidance and a indicator, which belongs to strategic category; the frame system is implementation and carrying out, which is a result and belongs to tactics category. The most research conclusions of this thesis have implanted from the concrete practices of enterprises, and have circulated the thinking in theory, which have certain theory guidance and practice foundation. We hope it can play roles in the practice of Chinese listed companies and other companies.
查看全文：	预览  下载(下载需要进行登录)