基于多案例分析的中小企业社会责任实践对绩效的影响
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摘要
中小企业社会责任实践问题越来越受到社会重视和关注。本文以五家中小企业为研究案例,对中小企业社会责任实践表现及其对绩效的影响效果进行了研究,结果发现中小企业社会责任实践形式可归纳到员工权益、劳工实践、环境保护、公平运行实践、消费者问题、企业治理、社区参与和发展等7个方面;在中小企业发展的不同阶段,社会责任表现形式也有所不同,即随着企业的发展,履行社会责任范畴不断扩大;中小企业社会责任行为有助于提升企业绩效。
More attention has been attracted to the practice of social responsibility of small and medium-sized enterprises, and the impact of its practice on performance also has been paid more and more attention. This paper studies the social responsibility practice performance of small and medium-sized enterprises and its impact on performance with case analysis of five small and medium-sized enterprises. The results show that the social responsibility practice forms of small and medium-sized enterprises can be summarized into employees' rights and interests, labor practice, environmental protection, fair operation practice, consumer issues, community participation and development, corporate governance. The performance of social responsibility in different stages of small and medium-sized enterprises' development is different, that is, with the development of enterprises, the scope of fulfilling social responsibility is expanding. Evidence from five cases shows that social responsibility practice of small and medium-sized enterprises can help them to improve their performance, and it has an impact on each dimension of corporate performance through each dimension of small and medium-sized enterprises' social responsibility.
More attention has been attracted to the practice of social responsibility of small and medium-sized enterprises, and the impact of its practice on performance also has been paid more and more attention. This paper studies the social responsibility practice performance of small and medium-sized enterprises and its impact on performance with case analysis of five small and medium-sized enterprises. The results show that the social responsibility practice forms of small and medium-sized enterprises can be summarized into employees' rights and interests, labor practice, environmental protection, fair operation practice, consumer issues, community participation and development, corporate governance. The performance of social responsibility in different stages of small and medium-sized enterprises' development is different, that is, with the development of enterprises, the scope of fulfilling social responsibility is expanding. Evidence from five cases shows that social responsibility practice of small and medium-sized enterprises can help them to improve their performance, and it has an impact on each dimension of corporate performance through each dimension of small and medium-sized enterprises' social responsibility.
引文
[1] TANEJA S S,TANEJA P K,GUPTA R K.Researches in corporate social responsibility:a review of shifting focus,paradigms,and methodologies[J].Journal of Business Ethics,2011,101(3):343.
[2] LAGUIR I,LAGUIR L,ELBAZ J.Are family small-and medium-sized enterprises more socially responsible than nonfamily small-and medium-sized enterprises?[J].Corporate Social Responsibility & Environmental Management,2016,23(6):386.
[3] MARTINEZ C I,SOTO A P,PALACIOS M M.Corporate social responsibility and its effect on innovation and firm performance:an empirical research in SMEs[J].Journal of cleaner production,2017,142:2374.
[4] 中国国家标准化委员会.ISO26000:2010社会责任指南[M].北京:中国标准出版社,2011:1.
[5] SPENCE L J. CSR and small business in a European policy context:the five & idquo;C & rdquo;s of CSR and small business research agenda 2007[J].Business & Society Review,2010,112(4):533.
[6] BADEN D,HARWOOD I A,WOODWARD D G.The effects of procurement policies on ‘downstream’ corporate social responsibility activity:content-analytic insights into the views and actions of SME owner-managers[J].International Small Business Journal,2011,29(3):259.
[7] SANTOS M.CSR in SMEs:strategies,practices,motivations and obstacles[J].Social Responsibility Journal,2011,7(3):490.
[8] JAMALI D,ZANHOUR M,KESHISHIAN T.Peculiar strengths and relational attributes of SMEs in the context of CSR[J].Journal of Business Ethics,2009,87(3):355.
[9] PERRINI F,RUSSO A,TENCATI A.CSR strategies of SMEs and large firms:evidence from Italy[J].Journal of Business Ethics,2007,74(3):285.
[10] LEE K H,HEROLD D M,YU A L.Small and medium enterprises and corporate social responsibility practice: a swedish perspective[J].Corporate Social Responsibility & Environmental Management,2015,23(2):88.
[11] 国勇.中小企业占全国企业总数99%[J].企业改革与管理,2010,(10):87.
[12] TILLEY F.Small firm environmental ethics:how deep do they go?[J].Business Ethics A European Review,2010,9(1):31.
[13] FITJAR R D.Little big firms:corporate social responsibility in small businesses that do not compete against big ones[J].Business Ethics A European Review,2011,20(1):30.
[14] VáZQUEZ C R, LóPEZ P M E.Small & medium-sized enterprises and corporate social responsibility:a systematic review of the literature[J].Quality & Quantity,2013,47(6):3205.
[15] JENKINS H. A ‘business opportunity’ model of corporate social responsibility for small-and medium-sized enterprises[J].Business Ethics,2009,18(1):21.
[16] MATTEN D,MOON J.“Implicit” and “Explicit” CSR:a conceptual framework for a comparative understanding of corporate social responsibility[J].Academy of Management Review,2008,33(2):404.
[17] RUSSO M A,FOUTS P,RUSSO M V,et al.A resource-based perspective on corporate environmental performance and profitability[M].Academy of Management Journal.1997.
[18] MCWILLIAMS A,SIEGEL D.Corporate social responsibility:a theory of the firm perspective[J].Academy of Management Review,2001,26(1):117.
[19] BRANCO M C,RODRIGUES L L.Corporate social responsibility and resource-based perspectives[J].Journal of Business Ethics,2006,69(2):111.
[20] MCWILLIAMS A,SIEGEL D S.Creating and capturing value:strategic corporate social responsibility,resource-based theory,and sustainable competitive advantage[J].Journal of Management,2010,37(5):1480.
[21] BEURDEN P V,G?SSLING T.The worth of values-a literature review on the relation between corporate social and financial performance[J].Journal of Business Ethics,2008,82(2):407.
[22] MADUENO J H,JORGE M L,CONESA I M,et al.Relationship between corporate social responsibility and competitive performance in Spanish SMEs:empirical evidence from a Stakeholders’perspective[J].BRQ Business Research Quarterly,2016,19(1):55.
[23] FREEMAN R E.Strategic management:a stakholder approach[J].Journal of Management Studies,1984,29(2):131.
[24] PELOZA J.The challenge of measuring financial impacts from investments in corporate social performance [J].Journal of Management,2009,35(6):1518.
[25] MAROM I Y.Toward a unified theory of the CSP-CFP link[J].Journal of Business Ethics,2006,67(2):191.
[26] GALLARDO V D,S H M I.Measuring corporate social responsibility for competitive success at a regional level[J].Journal of Cleaner Production,2014,72(2):14.
[27] RODGERS,WAYMOND,GUIRAL,et al.Do investors value a firm's commitment to social activities?[J].Journal of Business Ethics,2013,114(4):607.
[28] BOYLE E J,HIGGINS M M,RHEE G S.STOCK Market reaction to ethical initiatives of defense contractors:theory and evidence[J].Critical Perspectives on Accounting,1997,8(6):541.
[29] WRIGHT P,FERRIS S.Agency conflict and corporate strategy:the effect of divestment on corporate value[J].Strategic Management Journal,1997,18(1):77.
[30] BARNETT M L,SALOMON R M.Beyond dichotomy:the curvilinear relationship between social responsibility and financial performance[J].Strategic Management Journal,2006,27(11):1101.
[31] MARGOLIS J D,WALSH J P.Misery loves companies:rethinking social initiatives by business[J].Administrative Science Quarterly,2003,48(2):268.
[32] REVERTE C,GóMEZ M E,CEGARRA N J G.The influence of corporate social responsibility practices on organizational performance: evidence from Eco-Responsible Spanish firms[J].Journal of Cleaner Production,2016,112:2870.
[33] 崔淼,欧阳桃花,徐志.基于资源演化的跨国公司在华合资企业控制权的动态配置:科隆公司的案例研究[J].管理世界,2013,(6):153.
[34] 陈诚,毛基业.企业战略选择的情绪基础:基于IT服务供应商的多案例研究[J].中国工业经济,2017,(4):176.
[35] 罗伯特·K·殷.案例研究:设计与方法(原书第5版)[M].周海涛,史少杰,译.重庆大学出版社,2017:79.
[36] EISENHARDT K M.Building theories from case study research[J].Academy of Management Review,1989,14(4):532.
[2] LAGUIR I,LAGUIR L,ELBAZ J.Are family small-and medium-sized enterprises more socially responsible than nonfamily small-and medium-sized enterprises?[J].Corporate Social Responsibility & Environmental Management,2016,23(6):386.
[3] MARTINEZ C I,SOTO A P,PALACIOS M M.Corporate social responsibility and its effect on innovation and firm performance:an empirical research in SMEs[J].Journal of cleaner production,2017,142:2374.
[4] 中国国家标准化委员会.ISO26000:2010社会责任指南[M].北京:中国标准出版社,2011:1.
[5] SPENCE L J. CSR and small business in a European policy context:the five & idquo;C & rdquo;s of CSR and small business research agenda 2007[J].Business & Society Review,2010,112(4):533.
[6] BADEN D,HARWOOD I A,WOODWARD D G.The effects of procurement policies on ‘downstream’ corporate social responsibility activity:content-analytic insights into the views and actions of SME owner-managers[J].International Small Business Journal,2011,29(3):259.
[7] SANTOS M.CSR in SMEs:strategies,practices,motivations and obstacles[J].Social Responsibility Journal,2011,7(3):490.
[8] JAMALI D,ZANHOUR M,KESHISHIAN T.Peculiar strengths and relational attributes of SMEs in the context of CSR[J].Journal of Business Ethics,2009,87(3):355.
[9] PERRINI F,RUSSO A,TENCATI A.CSR strategies of SMEs and large firms:evidence from Italy[J].Journal of Business Ethics,2007,74(3):285.
[10] LEE K H,HEROLD D M,YU A L.Small and medium enterprises and corporate social responsibility practice: a swedish perspective[J].Corporate Social Responsibility & Environmental Management,2015,23(2):88.
[11] 国勇.中小企业占全国企业总数99%[J].企业改革与管理,2010,(10):87.
[12] TILLEY F.Small firm environmental ethics:how deep do they go?[J].Business Ethics A European Review,2010,9(1):31.
[13] FITJAR R D.Little big firms:corporate social responsibility in small businesses that do not compete against big ones[J].Business Ethics A European Review,2011,20(1):30.
[14] VáZQUEZ C R, LóPEZ P M E.Small & medium-sized enterprises and corporate social responsibility:a systematic review of the literature[J].Quality & Quantity,2013,47(6):3205.
[15] JENKINS H. A ‘business opportunity’ model of corporate social responsibility for small-and medium-sized enterprises[J].Business Ethics,2009,18(1):21.
[16] MATTEN D,MOON J.“Implicit” and “Explicit” CSR:a conceptual framework for a comparative understanding of corporate social responsibility[J].Academy of Management Review,2008,33(2):404.
[17] RUSSO M A,FOUTS P,RUSSO M V,et al.A resource-based perspective on corporate environmental performance and profitability[M].Academy of Management Journal.1997.
[18] MCWILLIAMS A,SIEGEL D.Corporate social responsibility:a theory of the firm perspective[J].Academy of Management Review,2001,26(1):117.
[19] BRANCO M C,RODRIGUES L L.Corporate social responsibility and resource-based perspectives[J].Journal of Business Ethics,2006,69(2):111.
[20] MCWILLIAMS A,SIEGEL D S.Creating and capturing value:strategic corporate social responsibility,resource-based theory,and sustainable competitive advantage[J].Journal of Management,2010,37(5):1480.
[21] BEURDEN P V,G?SSLING T.The worth of values-a literature review on the relation between corporate social and financial performance[J].Journal of Business Ethics,2008,82(2):407.
[22] MADUENO J H,JORGE M L,CONESA I M,et al.Relationship between corporate social responsibility and competitive performance in Spanish SMEs:empirical evidence from a Stakeholders’perspective[J].BRQ Business Research Quarterly,2016,19(1):55.
[23] FREEMAN R E.Strategic management:a stakholder approach[J].Journal of Management Studies,1984,29(2):131.
[24] PELOZA J.The challenge of measuring financial impacts from investments in corporate social performance [J].Journal of Management,2009,35(6):1518.
[25] MAROM I Y.Toward a unified theory of the CSP-CFP link[J].Journal of Business Ethics,2006,67(2):191.
[26] GALLARDO V D,S H M I.Measuring corporate social responsibility for competitive success at a regional level[J].Journal of Cleaner Production,2014,72(2):14.
[27] RODGERS,WAYMOND,GUIRAL,et al.Do investors value a firm's commitment to social activities?[J].Journal of Business Ethics,2013,114(4):607.
[28] BOYLE E J,HIGGINS M M,RHEE G S.STOCK Market reaction to ethical initiatives of defense contractors:theory and evidence[J].Critical Perspectives on Accounting,1997,8(6):541.
[29] WRIGHT P,FERRIS S.Agency conflict and corporate strategy:the effect of divestment on corporate value[J].Strategic Management Journal,1997,18(1):77.
[30] BARNETT M L,SALOMON R M.Beyond dichotomy:the curvilinear relationship between social responsibility and financial performance[J].Strategic Management Journal,2006,27(11):1101.
[31] MARGOLIS J D,WALSH J P.Misery loves companies:rethinking social initiatives by business[J].Administrative Science Quarterly,2003,48(2):268.
[32] REVERTE C,GóMEZ M E,CEGARRA N J G.The influence of corporate social responsibility practices on organizational performance: evidence from Eco-Responsible Spanish firms[J].Journal of Cleaner Production,2016,112:2870.
[33] 崔淼,欧阳桃花,徐志.基于资源演化的跨国公司在华合资企业控制权的动态配置:科隆公司的案例研究[J].管理世界,2013,(6):153.
[34] 陈诚,毛基业.企业战略选择的情绪基础:基于IT服务供应商的多案例研究[J].中国工业经济,2017,(4):176.
[35] 罗伯特·K·殷.案例研究:设计与方法(原书第5版)[M].周海涛,史少杰,译.重庆大学出版社,2017:79.
[36] EISENHARDT K M.Building theories from case study research[J].Academy of Management Review,1989,14(4):532.