文档介绍：基于利益相关者理论的企业社会表现与组织绩效关系之实证研究
CHAO Gang1, Yuan Pin2, Duan Wen3
1, 2 School of Business Administration, South China University of Technology, , 510641
3 Guangzhou Auto College, , 510800
本文受2007年国家哲学社会科学基金项目“强化企业社会责任研究”(批准号:07BJY003)资助
摘要:利益相关者理论主张对企业内外部的多个利益相关者承担社会责任,并认为这一行为表现会进一步影响组织的绩效水平。但对于企业社会表现与组织绩效的具体关系,国内外学者存在着三种不同的观点。本文通过对我国广东、广西、安徽等多个省份的实证调查,探讨了我国企业社会表现与组织绩效之间的关系。结果表明:(1)中国企业对六类主要利益相关者承担相应的社会责任,它们是消费者、员工、股东、社区、环境、特殊群体;(2)企业社会表现与组织绩效呈显著正相关关系;且行业差异对两者相互作用关系没有影响。(3)结构方程模型构建结果表明,企业社会表现可以提升组织绩效。研究结果说明企业在经营过程中不能只关注利润的提升,而应全面关注利益相关者的利益,以提升组织绩效。
关键词:企业社会表现、实证研究、组织绩效、利益相关者、结构方程模型
Abstract: The stakeholder theory advocates that corporations are responsible for several stakeholders in and out of the corporation; and holds that this will further affect the level anizational performance. But domestic and foreign scholars have three different views about the concrete relationship between corporate social performance anizational performance: one is that the profit-earning ability of corporations responsible for society is the strongest, another is that corporate financial performance could promote corporate social performance; the other is that corporate social performance 、financial performance and corporate reputation are correlated. Among them the first kind of view is the most popular. Based on an empirical survey about many provinces such as Guangdong, Gua