从利益相关者理论、企业社会责任理论和企业成长文献出发,本文基于对企业家的问卷调查,对其CSR认知、行动和管理进行评估。实证分析结果显示,中国企业家对CSR的重要性认可程度较高,且呈现出更加战略地看待CSR的趋势;企业践行CSR的方式仍较为狭窄和单一,整体上对于公共责任投入了较多人力物力;企业的责任管理落后于其责任行动,企业倾向于通过组织文化和高管领导力等隐性制度来保障CSR实施,而较少地诉诸显性制度措施(如伦理守则和培训)。同时,性别、地域、行业经验、教育程度、发展阶段对企业的CSR认知、行动和管理影响显著。
This paper analyzes the CSR orientation,behavior and management based on a survey study of Chinese managers.The results show that: Chinese managers place relatively high importance on CSR and exhibit a tendency of regarding CSR strategically;businesses involve themselves in socially responsible activities in a sketchy way,restricted mainly to philanthropic events;CSR management lags behind CSR perception and behavior,which means that enterprises tend to turn to implicit means to ensure CSR implementation rather than explicit means such as code of ethics and training.Meanwhile,sex,region,industry experience,education and stage of growth significantly influence the CSR orientation,behavior and management of Chinese enterprises.