企业社会责任(CSR)管理是中国企业获得国际竞争优势和可持续发展的战略重点,但目前还没有一个明确的管理体系标准。本文采用了内容分析方法,对CSR管理的模式、ISO26000《社会责任指南》以及与CSR相关的管理体系标准等方面进行了研究。结果表明:与CSR管理相关的管理体系具有高度的结构相似性特征,并且ISO26000核心主题与相关管理体系要素在内容上具有相互包含和互补的协调性特征。由此得出CSR管理体系能够整合相关管理体系形成一体化管理体系的结论,进一步提出了CSR管理体系的结构、主要内容和实施建议。
Abstract
Corporate Social Responsibility (CSR) management is the strategic focus not only for Chinese corporations gaining international competitive advantages, but also for the sustainable development. However, the standard of the management system is still not very clear. The CSR management mode, ISO26000 SR Map, and related standards for the management system are studied by using content analysis method. The result shows that the management systems related to the CSR have the highly structural similarity. And the ISO26000 core subject and related management system elements have the characteristics of mutual contain and complementary coordination. Hence, the following conclusion is obtained that CRS management system is able to integrate relevant management systems, form an integrated management system. Furthermore, the structure model of the CSR management system, main contents of the system, and the implementation suggestions are put forward.
关键词
社会责任管理 /
ISO26000 /
一体化管理体系
Key words
social responsibility management /
ISO26000 /
integrated management system
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基金
国家自然科学基金:"中国港口投资优化决策理论及风险预警研究(70873014)" 。