以G3标准和ISO26000《社会责任指南》为基础,本研究界定了企业社会责任绩效评价的八个社会期望主题,即责任治理、经济发展、人权、劳动实践、环境、公平运营、消费者问题和社区发展,在此基础上,通过访谈和问卷调查法收集数据,进而采用结构方程模型的方法构建了企业社会责任绩效评价模型。以交通运输行业为例进行模型检验和企业社会责任绩效评价,针对评价结果对样本企业进行排序并给出相应的分析说明,进一步证明了该模型的有效性,同时为交通运输行业企业社会责任实践的发展提供了一定的指导和帮助。
Abstract
According to G3 Standard and ISO26000 international standard, eight social expectations of the performance evaluation for Corporate Social Responsibility (CSR) are explored; these expectations are responsibility governance, economic development, human rights, labor practices, environment, fair operations, consumer issues, and community development. Through interviews and the questionnaire survey, the model of the performance evaluation for the CSR is constructed based on the Structural Equation Model (SEM). Finally, by taking the transportation industry as example, the 39 enterprises are ranked and then based on the evaluation result, a deep analysis is conducted; the validity of the model is further proven. The research provides some guidance for the practices of the CSR in the transportation industry.
关键词
ISO26000 /
企业社会责任 /
绩效评价 /
结构方程
Key words
ISO26000 standard /
CSR /
performance evaluation /
structural equation
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参考文献
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基金
国家自然科学基金"基于意义建构理论的企业社会责任知识传播研究(71202105)",2013年1月~2015年12月;国家自然科学基金"低碳港口形成机理和评价模式研究(71273037),2013年1月~2015年12月"。
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