企业社会责任的分层激励机制研究

从企业社会责任的概念入手,围绕企业社会责任的分层激励机制这一主题,探讨了其实质在于要求企业超越以利润目标为圭臬的传统理念,强调在生产经营过程中对人的价值的关注,指出了企业责任内容的广泛性和复杂性决定了落实企业社会责任的艰巨性;提出落实企业社会责任的有效路径是针对不同的企业社会责任类型,建立起相应的企业社会责任分层激励机制。

A Study on Incentive Mechanism Stratification of Corporate Social Responsibility

Starting with the concept of corporate social responsibility, this paper centers its exploration on the incen- tive mechanism of corporate social responsibility, and points out that its crux lies in the demand that enterprises should look beyond the traditional concept of regarding profit as the only goal, and concern more with human valuein the process of production and business operation. The author points out that the extensiveness and complexity of corporate responsibility makes it difficult for enterprises to implement corporate social responsibility, and that the ef- fective way to promote corporate social responsibility implementation is to set up corresponding incentive mechanism stratification for different types of corporate social responsibility