企业社会责任评价体系的构建

企业社会责任(CSR)是近年来企业理论研究领域的重点和热点问题。如何科学地选择评价体系、客观地选取评价指标、恰当地选取评价方法,对企业社会责任履行情况进行科学评价显得尤为重要。从企业社会责任评价的理论基础、评价体系的构建、评价方法的选择、实证研究的现状等方面对国内外企业社会责任评价的相关研究文献进行了系统的梳理和综述,并从促进企业社会责任研究本土化、进一步发展整合结果指标和管理指标的综合评价体系、加强对企业社会责任影响机制问题的探讨等方面提出了未来的研究方向。

The Construction of the Evaluation System of Corporate Social Responsibility

Corporate social responsibility （CSR） is the focus and hot issues of the theory of corporate in recent years. How to choose the evaluation system and objective evaluation index, select appropriate evaluation method is very important to the corporate social responsibility performance evaluation. From the theoretic basis of corporate social responsibility evaluation, evaluation system, evaluation method, empirical research status and other aspects of domestic and foreign corporate social responsibility evaluation, this paper proposed the future research direction to promote CSR research localization, further development of integrating the results index and management index system in order to explore the effect mechanism of CSR.