利益相关者对企业社会责任履行的影响——基于成本收益的经济学分析

摘要

Based on the previous literature, we use costbenefit analysis in CSR impact model. The result shows the significant influence of stakeholders＇ tolerance and outside inspection on the corporate fulfillment of CSRs. With the high reputation shortcut desire, corporations could not achieve their CSR commitment if they only count on their self discipline. Intensified outside inspection and the high proportion of inspection cost will impel corporations to improve CSR performance. In the long run, lower stakeholders＇ tolerance and corporate shortcut desire is critical for CSR improvement. If the CSR consciousness of both stakeholders and corporations is high enough, stakeholders＇ influence will be strong and corporate self- discipline level will also be very high. Only in this condition, mutual maximized utilities could be achieved.%借助经济学的成本收益分析法，对企业社会责任行为的影响因素进行分析，发现利益相关者的容忍度以及监督力度对企业实际履行社会责任水平会产生显著影响。研究结果表明，在企业声誉捷径欲望较强的情况下，要保障企业社会责任行为的有效履行，如果仅仅依靠企业自律，效果并不理想。而加强利益相关者的监督并提高企业对监督成本的负担比重，将有助于企业社会责任行为的改善。从长远来看，降低利益相关者的容忍度和企业捷径欲望系数，对企业社会责任水平提升至关重要。只有当利益相关者和企业双方的社会责任意识都非常高，利益相关者对企业才有很强的制衡力量。同时，企业声誉捷径欲望很低并且自律意识很高的时候，双方才会最终实现效用最大化的共赢局面。