企业社会责任对竞争优势影响研究

论文总字数：27457字

摘 要

近年来，企业社会责任缺失严重威胁了社会安定，我国经济要想在当今全球化竞争日益激烈的大环境下仍保持持续稳定增长，就必须重视企业社会责任。该研究将探究企业社会责任与竞争优势之间的关系，有利于将社会责任与企业经济利益联系起来，促使企业由被动转向主动，积极承担社会责任。本文以在上交所、深交所上市的企业为样本，收集和讯网对企业社会责任报告的评分，设立企业社会责任与企业竞争优势两个指标，运用多元回归分析方法，研究企业社会责任对竞争优势的影响。基于利益相关者理论，本文还深度分析了企业对不同利益相关方的社会责任承担情况对竞争优势的影响。结果表明，企业社会责任总体在全部样本、制造型企业样本、服务型企业样本中均通过与竞争优势间正相关的显著性检验；但是，对环境的社会责任，对供应商、客户和消费者权益的社会责任这两个分项指标在制造型企业服务型企业样本中并未通过显著性检验。结果也表明，在制造型企业、服务型企业样本中，企业社会责任对竞争优势的影响存在差异。

关键词：企业社会责任，竞争优势，利益相关者，产业差异

Abstract

In recent years, the lack of corporate social responsibility has seriously threatened social stability. If Chinese economy still maintains sustained and steady growth under the increasingly fierce global competition, it must pay attention to corporate social responsibility. The research will explore the relationship between corporate social responsibility and competitive advantage, and help to link social responsibility with corporate economic interests, and promote enterprises to move from passive to active and actively undertake social responsibility. This paper takes the enterprises listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange as a sample, collects the ratings of Hexin.com on corporate social responsibility reports, sets up two indicators of corporate social responsibility and corporate competitive advantage, and uses multiple regression analysis methods to study the social responsibility of corporate social responsibility. influences. Based on the stakeholder theory, this paper also deeply analyzes the impact of corporate social responsibility commitments of different stakeholders on competitive advantage. The results show that corporate social responsibility is generally positively correlated with competitive advantage in all samples, manufacturing enterprise samples, and service-oriented enterprise samples; however, social responsibility for the environment, for suppliers, customers and consumers The two sub-indicators of social responsibility for equity did not pass the significance test in the sample of service-oriented enterprises in manufacturing enterprises. The results also show that in the sample of manufacturing enterprises and service companies, the impact of corporate social responsibility on competitive advantage is different.

Keywords: corporate social responsibility; competitive advantage; stakeholders; industrial differences

目 录

摘要 …………………………………………………………………………………Ⅰ

Abstract ……………………………………………………………………… Ⅱ

第一章 绪论 1

1.1研究背景 1

1.1.1现实背景：企业持续发展的需求 1

1.1.2理论背景：相关实证研究的缺少 2

1.2研究意义 3

1.3技术路线 4

第二章 相关理论和文献综述 7

2.1企业社会责任 （CSR） 7

2.1.1企业社会责任的概念界定 7

2.1.2企业社会责任具体内容 8

2.1.3企业社会责任相关理论 8

2.2企业竞争优势 11

2.2.1基于资源的竞争优势理论 11

2.2.2基于能力的竞争优势理论 11

2.2.3基于知识的竞争优势理论 12

2.3企业社会责任对竞争优势的影响 13

2.3.1 CSR与利益相关者 13

2.3.2 利益相关者与竞争优势 14

第三章 我国上市公司承担社会责任的现状分析 15

3.1企业社会责任的发展状况 15

3.1.1我国企业社会责任的建设工作 15

3.1.2企业社会责任相关政策和条例 16

3.2上市公司承担企业社会责任的现状 19

3.2.1我国企业社会责任的承担情况 19

3.2.2我国企业社会责任存在的问题 23

第四章 企业社会责任评价指标体系 25

4.1国外企业社会责任评价指标体系 25

4.2国内企业社会责任评价指标体系 28

4.3本文采用的企业社会责任评价指标体系 29

第五章 企业社会责任对竞争优势的影响的实证分析 31

5.1概念模型 31

5.2指标设置 32

5.3研究假设与模型构建 34

5.4实证分析 35

5.4.1描述性统计 35

5.4.2相关性分析 36

5.4.3多元回归分析 37

第六章 结论与展望 41

6.1研究结论 41

6.2建议 42

6.3研究的局限与展望 42

参考文献（References） ……………………………………………………………44

致谢 ………………………………………………………………………………46

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