| 企业社会责任发生机制新探 |
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| 引用本文： | 敬采云.企业社会责任发生机制新探[J].西南科技大学学报(哲学社会科学版),2011(4). |
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| 作者姓名： | 敬采云 |
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| 作者单位： | 西南科技大学经济管理学院; |
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| 基金项目： | 教育部人文社科研究2009年度一般项目“循环经济模式下企业财务会计制度的理论研究和核算构建”(09XJA630003)的阶段性成果; 四川循环经济中心资助(项目号XHJJ-0802) |
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| 摘 要： | 现代企业社会责任的动机是建立在物质资本和人力资本基础上的,形成了双重路径依赖。随着社会经济的不断发展,人们也越来越关注环境对于企业社会责任的约束性和决定性。正因为此,基于可持续发展和循环经济视角,应当将环境资本作为现代企业社会责任的第三重路径依赖。第三重路径依赖揭示了现代企业社会责任的本质,完善了其发生机制的研究,同时也改变了现代企业社会责任的目标。
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| 关 键 词： | CSR 路径依赖 环境资本 CSR目标 |
New Exploration on Formation Mechanism of Corporate Social Responsibility |
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| JING Cai-yun.New Exploration on Formation Mechanism of Corporate Social Responsibility[J].Journal of Southwest University of Science and Technology,2011(4). |
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| Authors: | JING Cai-yun |
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| Institution: | JING Cai-yun(School of Economics and Management,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China) |
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| Abstract: | Motivation for the modern corporate social responsibility is based on physical capital and human capital,forming a double path dependence.As social and economic development,people are increasingly concerned about the environment for corporate social responsibility,binding and conclusive.Because of this,based on the perspective of sustainable development and recycling economy,environmental capital should be the modern corporate social responsibility as the third tier path dependence.The Third important path ... |
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| Keywords: | CSR Path Dependence Environmental Capital CSR objectives |
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