基于声誉资本的企业社会责任价值创造机理研究
摘要
近些年来,在经济全球化浪潮的推动下,企业高速成长背后带来了很多隐忧：人权与民主、资源与环境、科技与创新、媒体与NGO、危机与丑闻……人们常常看到这样一种现象：一些企业在发布用辞讲究、装订精美的社会责任报告之后,并未积极的履行社会责任。目前我国企业实践中对于承担社会责任基本认定为一种强制性义务,主要依靠政府及相关法律部门的监督监管来实现。实践领域的企业经营者对社会责任的认识仍然更多地表现为成本的消耗和外部压力的反应,尚未将其与企业战略或利益实现相联系,更未将其转化为主动的不可或缺的行动。要想使企业自觉自愿地履行社会责任,需要解决的核心问题就是将企业利益与社会利益由对立转化为统一,即证明企业社会责任活动不再仅仅意味着成本,而是对其价值创造具有重要作用。前人的研究并未真正解决这一问题,虽然也有研究从不同角度尝试检验企业社会责任与经济绩效之间的关系,但是由于缺乏理论支持,实证检验尚未得出一致性的结论。
本研究从利益相关者的视角出发,全面分析企业社会责任对不同利益相关者的影响,并对消费者和员工的影响效应进行了实证检验。研究提出了基于声誉资本的企业社会责任价值创造系统动力机理,并在实证检验的基础上,重构了责任观与经济观相统一企业社会责任理论新框架,进而提出了综合了当前价值、未来价值和潜在价值在内的企业社会责任三维价值创造模型,对今后的研究进行了展望。研究致力于为实践中的管理者提供积极履行社会责任的理论支持,促使企业发展社会责任战略,使社会责任真正成为企业价值创造的新引擎。
根据研究目标,全文共分为六个主要部分。
第一章,绪论。该部分从目前我国企业履行社会责任表里不一的基本情况入手,提出了企业社会责任研究领域亟待解决的问题——揭示社会责任的价值创造机理。此部分论述了本文的研究意义和研究目标,明确了文章需要解决的四个主要问题：企业社会责任的价值创造的系统动力机理研究、消费者视角的企业社会责任价值创造实证研究、员工视角的企业社会责任价值创造实证研究和企业社会责任理论重构。并有针对性的设计了科学的研究方法,理顺了研究的思路和技术路线。
第二章,相关文献综述。本章通过对企业社会责任、企业声誉资本、利益相关者理论、善因营销理论和组织认同理论的国内外理论研究进行系统梳理,对几种理论的概念内涵、研究演进和研究趋势进行了盘点。企业社会责任和企业声誉资本作为全文研究的核心概念,本部分进行了重点的梳理,利益相关者理论、善因营销理论和组织认同理论则作为后文各部分的理论铺垫,进行了概要性的回顾。本章一方面把握了企业社会责任领域的研究现状、不足及趋势,另一方面,为后文的机理论证和实证检验提供了理论铺垫。
第三章,企业社会责任价值创造机理。本部分围绕企业社会责任对利益相关者的影响效应和企业声誉资本化的商业模式进行了系统论证,并对声誉资本驱动的企业社会责任价值创造系统动力机制进行了详细解析,提出了声誉资本的成本补偿机制、压力释放机制以及声誉资本驱动的企业社会责任价值创造的系统动力机理,提炼出了促使企业主动履行社会责任的两个关键环节：提高员工绩效和影响消费者态度及行为。
第四章,消费者视角的企业社会责任价值创造实证研究。企业的价值创造经由外部消费者的采购活动实现,企业社会责任的价值创造过程也必须经过消费者这一核心环节。本部分采用实验法,对CSR对消费者态度和行为的影响效应进行实证研究。研究将消费者介入度和CSR与企业匹配度纳入实证框架,揭示在何种条件下、企业社会责任如何影响消费者的情感认知与行为意向。
第五章,员工视角的企业社会责任价值创造实证研究。企业的产品或服务需要经由员工的创造性劳动方能完成,因此企业社会责任价值创造的另外一个核心环节就是员工。本部分采用问卷调查法,对CSR对企业员工绩效的影响效应展开实证研究。本部分除了检验企业社会责任对员工绩效的直接影响外,还引入了声誉资本和组织认同两个中介变量,对员工视角的企业社会责任价值创造进行全面系统的研究。
第六章,研究展望。本部分对前几章的理论梳理和实证研究进行了简单总结,并在实证研究结论的基础上搭建了责任观与经济观相统一的企业社会责任新框架,作为对企业社会责任理论系统重构的基础。然后提出了基于声誉资本提升的企业社会责任战略,最后对未来的研究趋势进行了展望,提出了基于声誉资本的包括当前价值、未来价值和潜在价值在内的整合性企业社会责任价值三维创造框架,并将今后的研究继续向未来价值和潜在价值的创造过程深化。
本文采用定性研究与定量研究相结合的方法,采用文献研究、实验研究、问卷调查和方差分析进行研究内容的理论梳理和实证检验。研究的主要创新之处有三个：
第一,论证了基于声誉资本的企业社会责任价值创造的系统动力机制。前人研究对于企业社会责任是否能够实现价值创造并未得出一致性的结论,其原因主要在于其价值创造的机理尚未得到揭示。本文认为,企业社会责任通过声誉资本完成了成本补偿和压力释放,并最终在声誉资本的驱动下完成了价值创造。这一系统动力机制揭示了企业社会责任的价值创造机理,并肯定了声誉资本在这一过程中不可或缺的重要角色,为后续的实证检验奠定了理论基础。
第二,分别从内外部两种视角进行了因果关系的实证检验。研究分别从外部消费者和内部员工两种视角展开了企业社会责任价值创造过程的实证检验,第一次将内外部价值创造过程整合起来进行系统研究。以往关于企业社会责任价值创造的实证检验要么单纯寻找社会责任表现与经济绩效的相关性,要么从某一单一视角对感知质量等过程变量进行实证检验,无法完整验证其价值创造机理,本文选择了消费者行为意向和员工绩效作为结果变量,将内外部价值创造进行了完整验证,从实证角度验证了企业社会责任能够通过声誉资本完成价值创造。
第三,重构了经济观与责任观相一致的CSR价值创造机理模型。基于前几章的理论论证和实证检验,研究提出了基于声誉资本的企业社会责任价值创造新框架,将企业的责任观与经济观统一起来。该框架从企业的责任观出发,通过社会责任活动实践,影响众多的利益相关者,对企业声誉产生正向的积极的评价,形成新的声誉存量。高水平的企业声誉决定了高质量的合作伙伴,吸引了高价值的顾客,也对企业内部的员工和股东产生影响,提升了企业的伙伴价值、顾客价值和企业价值,共同确立了企业的经济观。经济观又反作用于责任观,二者之间形成了正向促进的闭合回路。研究在此基础上继续构建了一个包含当前价值、未来价值和潜在价值的三维价值创造的思考系统,指明了企业社会责任理论后续研究的方向。
Enterprises has brought many problems with the rapid growth in recent years that the human rights and democracy, resources and environment, science and technology innovation, media and NGO, crisis and scandal etc. we often see such a phenomenon that some enterprises published the social responsibility report with beautiful words but did not actively fulfill their social responsibilities. The enterprises fulfill the social responsibility in practice as a compulsory duty in our country. And it mainly depend on the government and related legal supervision to realize. Entrepreneur took the social responsibility as the cost consumption and external pressure responses. They have not made the connection between corporate social responsibility to enterprise strategy and Value creation yet, no more transformed into essential action. So the core problem of the enterprise being willing to fulfill their social responsibilities is changing the company profit and social interest from confrontation into unity. That is corporate social responsibility activities not only mean the cost, but also has an important role in the value creation. Prior research has not really solve the problem although there are many studies attempt to inspection the relationship of corporate social responsibility and economic performance from different views. There has not had a consensus conclusion of the empirical tests because of the lack of theoretical support.
This study analyzed the influence of corporate social responsibility on different stakeholders'from the perspective of stakeholder theory and tested the influence of consumers and employees used empirical method. The research proposed the value creation system dynamic mechanism of corporate social responsibility based on the reputation capital and then reconstructed the theory framework as unity of the corporate social responsibility and economic view on the basis of empirical research. Then it discussed the future research and put forward a synthesis value creation model of corporate social responsibility concluding current value, potential value and the future value. The research provides the theoretical support to the managers fulfill the social responsibilities in practice and promotes enterprise development social responsibility strategy. The corporate social responsibility will become the new engine of value creation.
The full text is divided into six main sections according to the research objectives.
The first chapter is introduction. This chapter put forward the problem in corporate social responsibility field is revealing the value creation mechanism from the present situation in our country. This section discusses the significance and target of the research and made clear the four main issues needed to address. The questions are1) the research of value creation system dynamic mechanism of corporate social responsibility;2) the empirical study on value creation of corporate social responsibility from consumers' perspective;3) the empirical study on value creation of corporate social responsibility from employees'perspective;4) the theory reconstruction of corporate social responsibility theory. It then designed the scientific research method and straightened out the research thought and technical route.
The second chapter is literature review. This chapter reviewed the theories of corporate social responsibility, corporate reputation capital, stakeholder theory, cause-related marketing theory and organizational identity and analyzed the concept, research progress and research trends. This part has carried on the key analysis of corporate social responsibility and corporate reputation capital as the core concepts and outlines the retrospective of stakeholder theory, cause-related marketing theory and organizational identity theory as the theoretical basis of other part. This chapter grasped the shortage and trend of corporate social responsibility research and provided the theoretical preparation for the mechanism demonstration and empirical tests.
The third chapter is value creation mechanism of corporate social responsibility. This part proved systematically the influence of corporate social responsibility on stakeholder and the business mode of reputation capitalism. Then it analyzed detailed the system dynamical mechanism of value creation driven by reputation capital and put forward the cost compensation mechanism, pressure release mechanism as well as system dynamic mechanism of reputation capital. It extracted two key links that promote the enterprise performs social duty actively. Those are improving employee performance and impact the consumer attitudes and behavior.
The fourth chapter is an empirical study of corporate social responsibility value creation from consumer perspective. Value creation of corporate social responsibility is through the external consumer purchasing activity as well as the enterprise value creation. This part used experiments method to test the effect of CSR to consumer attitudes and behavior. Research put the consumer involvement and matching degree into the empirical framework to reveal the when and how the CSR affect consumers'emotion cognition and behavior intention.
The fifth chapter is an empirical study of corporate social responsibility value creation from employee perspective. Production of the company's products or services is through the creativity of employee. So the other core link of corporate social responsibility value creation is employee. This section uses the questionnaire survey to research the effect of CSR on the enterprise employee performance. This part not only examined the direct influence of CSR on employee performance, but also examined the reputation capital and organizational identification as mediating variables.
The sixth chapter is research prospect. This part summarized briefly the theoretical and empirical research of the former chapters and built a new framework with the unity of responsibility concept and economic concept as the basis of corporate social responsibility system reconstruction. Then it set up the corporate social responsibility strategy based on the reputation capital and finally discussed the future research trend that a three-dimensional creation the framework includes current value, future value and potential value for future research.
This paper uses qualitative and quantitative research methods including literature research, experimental research, questionnaire survey and analysis of variance. The study has three main innovations as follows:
First, it demonstrates the value creation system dynamic mechanism of CSR based on reputation capital. Previous research did not reach a consensus on whether corporate social responsibility could create value. The main reason is the value creation mechanism has yet to be revealed. This article deems CSR complete the cost compensation and pressure release through reputation capital and finally create the value driven by reputation capital. The systematic dynamic mechanism reveals how CSR create value and the important role of reputation capital in this process.
Second, it demonstrated the empirical test respectively from inside and outside two perspectives. The research studied the CSR value creation process by empirical test from two perspectives of external consumers and internal employee. It first integrated the internal and external value creation process. The previous empirical studies are either test the simply correlativity between CSR and economic performance, or from a single perspective such as perceived quality. Those researches are unable to verify its value creation mechanism. This paper chooses the consumer behavior intention and employee performance as the outcome variable to prove the internal and external value creation by empirical study.
Third, it reconstructs the CSR value creation mechanism model with the consistent of economic and responsibility. The research created a new framework based on the previous theoretical research and empirical test and form benign loop. It influences different stakeholders by the social responsibility activities practice from the point of view of corporate responsibility. Then it formats a new reputation stock by producing positive evaluation on corporate reputation. The high corporate reputation determines the quality of the partners, attract high value customers, and also influence the employees and shareholders. It enhances the partner value, customer value and enterprise value, and established the enterprise's economic view. The economic view has reaction to the responsibility view. They formed a positive promotion closed loop. The study builds a three-dimensional value creation system of corporate social responsibility theory including the current value, future value and potential value and pointed out the further research trends.
本研究从利益相关者的视角出发,全面分析企业社会责任对不同利益相关者的影响,并对消费者和员工的影响效应进行了实证检验。研究提出了基于声誉资本的企业社会责任价值创造系统动力机理,并在实证检验的基础上,重构了责任观与经济观相统一企业社会责任理论新框架,进而提出了综合了当前价值、未来价值和潜在价值在内的企业社会责任三维价值创造模型,对今后的研究进行了展望。研究致力于为实践中的管理者提供积极履行社会责任的理论支持,促使企业发展社会责任战略,使社会责任真正成为企业价值创造的新引擎。
根据研究目标,全文共分为六个主要部分。
第一章,绪论。该部分从目前我国企业履行社会责任表里不一的基本情况入手,提出了企业社会责任研究领域亟待解决的问题——揭示社会责任的价值创造机理。此部分论述了本文的研究意义和研究目标,明确了文章需要解决的四个主要问题：企业社会责任的价值创造的系统动力机理研究、消费者视角的企业社会责任价值创造实证研究、员工视角的企业社会责任价值创造实证研究和企业社会责任理论重构。并有针对性的设计了科学的研究方法,理顺了研究的思路和技术路线。
第二章,相关文献综述。本章通过对企业社会责任、企业声誉资本、利益相关者理论、善因营销理论和组织认同理论的国内外理论研究进行系统梳理,对几种理论的概念内涵、研究演进和研究趋势进行了盘点。企业社会责任和企业声誉资本作为全文研究的核心概念,本部分进行了重点的梳理,利益相关者理论、善因营销理论和组织认同理论则作为后文各部分的理论铺垫,进行了概要性的回顾。本章一方面把握了企业社会责任领域的研究现状、不足及趋势,另一方面,为后文的机理论证和实证检验提供了理论铺垫。
第三章,企业社会责任价值创造机理。本部分围绕企业社会责任对利益相关者的影响效应和企业声誉资本化的商业模式进行了系统论证,并对声誉资本驱动的企业社会责任价值创造系统动力机制进行了详细解析,提出了声誉资本的成本补偿机制、压力释放机制以及声誉资本驱动的企业社会责任价值创造的系统动力机理,提炼出了促使企业主动履行社会责任的两个关键环节：提高员工绩效和影响消费者态度及行为。
第四章,消费者视角的企业社会责任价值创造实证研究。企业的价值创造经由外部消费者的采购活动实现,企业社会责任的价值创造过程也必须经过消费者这一核心环节。本部分采用实验法,对CSR对消费者态度和行为的影响效应进行实证研究。研究将消费者介入度和CSR与企业匹配度纳入实证框架,揭示在何种条件下、企业社会责任如何影响消费者的情感认知与行为意向。
第五章,员工视角的企业社会责任价值创造实证研究。企业的产品或服务需要经由员工的创造性劳动方能完成,因此企业社会责任价值创造的另外一个核心环节就是员工。本部分采用问卷调查法,对CSR对企业员工绩效的影响效应展开实证研究。本部分除了检验企业社会责任对员工绩效的直接影响外,还引入了声誉资本和组织认同两个中介变量,对员工视角的企业社会责任价值创造进行全面系统的研究。
第六章,研究展望。本部分对前几章的理论梳理和实证研究进行了简单总结,并在实证研究结论的基础上搭建了责任观与经济观相统一的企业社会责任新框架,作为对企业社会责任理论系统重构的基础。然后提出了基于声誉资本提升的企业社会责任战略,最后对未来的研究趋势进行了展望,提出了基于声誉资本的包括当前价值、未来价值和潜在价值在内的整合性企业社会责任价值三维创造框架,并将今后的研究继续向未来价值和潜在价值的创造过程深化。
本文采用定性研究与定量研究相结合的方法,采用文献研究、实验研究、问卷调查和方差分析进行研究内容的理论梳理和实证检验。研究的主要创新之处有三个：
第一,论证了基于声誉资本的企业社会责任价值创造的系统动力机制。前人研究对于企业社会责任是否能够实现价值创造并未得出一致性的结论,其原因主要在于其价值创造的机理尚未得到揭示。本文认为,企业社会责任通过声誉资本完成了成本补偿和压力释放,并最终在声誉资本的驱动下完成了价值创造。这一系统动力机制揭示了企业社会责任的价值创造机理,并肯定了声誉资本在这一过程中不可或缺的重要角色,为后续的实证检验奠定了理论基础。
第二,分别从内外部两种视角进行了因果关系的实证检验。研究分别从外部消费者和内部员工两种视角展开了企业社会责任价值创造过程的实证检验,第一次将内外部价值创造过程整合起来进行系统研究。以往关于企业社会责任价值创造的实证检验要么单纯寻找社会责任表现与经济绩效的相关性,要么从某一单一视角对感知质量等过程变量进行实证检验,无法完整验证其价值创造机理,本文选择了消费者行为意向和员工绩效作为结果变量,将内外部价值创造进行了完整验证,从实证角度验证了企业社会责任能够通过声誉资本完成价值创造。
第三,重构了经济观与责任观相一致的CSR价值创造机理模型。基于前几章的理论论证和实证检验,研究提出了基于声誉资本的企业社会责任价值创造新框架,将企业的责任观与经济观统一起来。该框架从企业的责任观出发,通过社会责任活动实践,影响众多的利益相关者,对企业声誉产生正向的积极的评价,形成新的声誉存量。高水平的企业声誉决定了高质量的合作伙伴,吸引了高价值的顾客,也对企业内部的员工和股东产生影响,提升了企业的伙伴价值、顾客价值和企业价值,共同确立了企业的经济观。经济观又反作用于责任观,二者之间形成了正向促进的闭合回路。研究在此基础上继续构建了一个包含当前价值、未来价值和潜在价值的三维价值创造的思考系统,指明了企业社会责任理论后续研究的方向。
Enterprises has brought many problems with the rapid growth in recent years that the human rights and democracy, resources and environment, science and technology innovation, media and NGO, crisis and scandal etc. we often see such a phenomenon that some enterprises published the social responsibility report with beautiful words but did not actively fulfill their social responsibilities. The enterprises fulfill the social responsibility in practice as a compulsory duty in our country. And it mainly depend on the government and related legal supervision to realize. Entrepreneur took the social responsibility as the cost consumption and external pressure responses. They have not made the connection between corporate social responsibility to enterprise strategy and Value creation yet, no more transformed into essential action. So the core problem of the enterprise being willing to fulfill their social responsibilities is changing the company profit and social interest from confrontation into unity. That is corporate social responsibility activities not only mean the cost, but also has an important role in the value creation. Prior research has not really solve the problem although there are many studies attempt to inspection the relationship of corporate social responsibility and economic performance from different views. There has not had a consensus conclusion of the empirical tests because of the lack of theoretical support.
This study analyzed the influence of corporate social responsibility on different stakeholders'from the perspective of stakeholder theory and tested the influence of consumers and employees used empirical method. The research proposed the value creation system dynamic mechanism of corporate social responsibility based on the reputation capital and then reconstructed the theory framework as unity of the corporate social responsibility and economic view on the basis of empirical research. Then it discussed the future research and put forward a synthesis value creation model of corporate social responsibility concluding current value, potential value and the future value. The research provides the theoretical support to the managers fulfill the social responsibilities in practice and promotes enterprise development social responsibility strategy. The corporate social responsibility will become the new engine of value creation.
The full text is divided into six main sections according to the research objectives.
The first chapter is introduction. This chapter put forward the problem in corporate social responsibility field is revealing the value creation mechanism from the present situation in our country. This section discusses the significance and target of the research and made clear the four main issues needed to address. The questions are1) the research of value creation system dynamic mechanism of corporate social responsibility;2) the empirical study on value creation of corporate social responsibility from consumers' perspective;3) the empirical study on value creation of corporate social responsibility from employees'perspective;4) the theory reconstruction of corporate social responsibility theory. It then designed the scientific research method and straightened out the research thought and technical route.
The second chapter is literature review. This chapter reviewed the theories of corporate social responsibility, corporate reputation capital, stakeholder theory, cause-related marketing theory and organizational identity and analyzed the concept, research progress and research trends. This part has carried on the key analysis of corporate social responsibility and corporate reputation capital as the core concepts and outlines the retrospective of stakeholder theory, cause-related marketing theory and organizational identity theory as the theoretical basis of other part. This chapter grasped the shortage and trend of corporate social responsibility research and provided the theoretical preparation for the mechanism demonstration and empirical tests.
The third chapter is value creation mechanism of corporate social responsibility. This part proved systematically the influence of corporate social responsibility on stakeholder and the business mode of reputation capitalism. Then it analyzed detailed the system dynamical mechanism of value creation driven by reputation capital and put forward the cost compensation mechanism, pressure release mechanism as well as system dynamic mechanism of reputation capital. It extracted two key links that promote the enterprise performs social duty actively. Those are improving employee performance and impact the consumer attitudes and behavior.
The fourth chapter is an empirical study of corporate social responsibility value creation from consumer perspective. Value creation of corporate social responsibility is through the external consumer purchasing activity as well as the enterprise value creation. This part used experiments method to test the effect of CSR to consumer attitudes and behavior. Research put the consumer involvement and matching degree into the empirical framework to reveal the when and how the CSR affect consumers'emotion cognition and behavior intention.
The fifth chapter is an empirical study of corporate social responsibility value creation from employee perspective. Production of the company's products or services is through the creativity of employee. So the other core link of corporate social responsibility value creation is employee. This section uses the questionnaire survey to research the effect of CSR on the enterprise employee performance. This part not only examined the direct influence of CSR on employee performance, but also examined the reputation capital and organizational identification as mediating variables.
The sixth chapter is research prospect. This part summarized briefly the theoretical and empirical research of the former chapters and built a new framework with the unity of responsibility concept and economic concept as the basis of corporate social responsibility system reconstruction. Then it set up the corporate social responsibility strategy based on the reputation capital and finally discussed the future research trend that a three-dimensional creation the framework includes current value, future value and potential value for future research.
This paper uses qualitative and quantitative research methods including literature research, experimental research, questionnaire survey and analysis of variance. The study has three main innovations as follows:
First, it demonstrates the value creation system dynamic mechanism of CSR based on reputation capital. Previous research did not reach a consensus on whether corporate social responsibility could create value. The main reason is the value creation mechanism has yet to be revealed. This article deems CSR complete the cost compensation and pressure release through reputation capital and finally create the value driven by reputation capital. The systematic dynamic mechanism reveals how CSR create value and the important role of reputation capital in this process.
Second, it demonstrated the empirical test respectively from inside and outside two perspectives. The research studied the CSR value creation process by empirical test from two perspectives of external consumers and internal employee. It first integrated the internal and external value creation process. The previous empirical studies are either test the simply correlativity between CSR and economic performance, or from a single perspective such as perceived quality. Those researches are unable to verify its value creation mechanism. This paper chooses the consumer behavior intention and employee performance as the outcome variable to prove the internal and external value creation by empirical study.
Third, it reconstructs the CSR value creation mechanism model with the consistent of economic and responsibility. The research created a new framework based on the previous theoretical research and empirical test and form benign loop. It influences different stakeholders by the social responsibility activities practice from the point of view of corporate responsibility. Then it formats a new reputation stock by producing positive evaluation on corporate reputation. The high corporate reputation determines the quality of the partners, attract high value customers, and also influence the employees and shareholders. It enhances the partner value, customer value and enterprise value, and established the enterprise's economic view. The economic view has reaction to the responsibility view. They formed a positive promotion closed loop. The study builds a three-dimensional value creation system of corporate social responsibility theory including the current value, future value and potential value and pointed out the further research trends.
引文
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