摘要
经过多年的发展,企业社会责任在理论研究与实践运动方面都取得了相当的成果。与企业在员工责任、环境责任、消费者责任和慈善责任等方面的研究成果相比,企业的社区责任研究还值得深入探讨。因此,本文的核心问题是发现企业社区参与行为的规律；基于中国企业不同于西方的社区发展路径,从企业与社区两个角度探讨企业社区参与的基本内容,分析企业与社区关系对企业社区参与的影响,提出企业社区参与的互惠共生模式。
通过文献综述法、案例研究法、问卷调查法等具体研究方法,运用SPSS17.0、AMOS17.0数据统计软件对调查结果进行统计描述、聚类分析、探索性因子分析、验证性因子分析、方差分析、相关分析和结构方程模型检验,本文得出的研究结论如下：
1.基于企业公民理论和利益相关者理论,结合社区发展指标和IS026000社会责任国际评估标准中的企业社区参与与社区发展评估指标,借鉴国内外已有文献中企业社区参与相关研究成果和我国企业参与社区建设的实践；面向35个社区居委会工作人员、政府官员、企业管理人员和员工的深度访谈,设定企业社区参与构念的测量模型。经过专家讨论、包括120家企业的预测试和312家企业的大样本问卷调查,对数据进行结构方程模型分析,检验量表的信度和效度,最后得出的企业社区参与测量模型包含就业创造、环境保护和公益活动3个潜在变量。其中就业创造包括在同等条件下优先雇佣当地社区居民,为社区残疾人提供就业帮助,投资决策为社区创造了就业机会,为失业者提供就业培训4个观察变量；环境保护包括在运营过程中遵守环境保护的法规,及时修复企业生产对环保造成的损害,抵制合作伙伴破坏环境的行为,实施了重要的环保项目和节能项目4个观察变量；公益活动包括投资社区公益慈善项目,鼓励和支持员工参与社区志愿者活动,积极捐资改造社区健身休闲等公共服务设施,积极捐赠慈善基金用于受灾社区的重建,资助未成年人进入正规教育,合作技术开发以支持当地高等教育事业,参与社区文化建设和帮助保护文化遗产,积极设立助学金帮助社区贫困学生等8个观察变量。
2.把企业与社区关系对企业社区参与的影响置于利益相关者理论、组织社会学新制度主义理论和嵌入性理论整合的框架内,分析企业与社区关系影响企业社区参与的机制。实证研究结果显示：基于理性的企业与社区的利益关联度和基于情感的企业社区嵌入度对企业社区参与均有正向影响,企业嵌入社区的程度对企业社区参与影响显著,且对企业社区参与在就业创造维度上的影响最大,公益活动次之,环境保护最小；企业与社区的利益关联度对企业社区参与的影响不显著,但企业的社区利益关联度对企业社区参与在三个维度上的影响显著,对企业社区参与在环境保护维度上的影响最大,公益活动次之,就业创造最小。企业社区参与的动机和社区资源动员力在企业与社区关系影响企业社区参与的过程中有显著中介作用；政府回应、执法环境、非政府组织发育在企业与社区关系影响企业社区参与的过程中有显著调节作用；规模和行业属性不同的企业在社区参与程度上存在显著差异。
3.基于共生理论,结合案例研究和实证研究结果,提出实现企业可持续发展的企业社区参与互惠共生模式。尽管企业与社区的利益关联度对企业社区参与的影响并不显著,但是它与企业的社区嵌入度一样都对企业社区参与有正向影响,结合案例研究中企业与社区关系对于企业社区参与的影响分析,提出企业与社区关系的四种类型：高社区嵌入度高利益关联度；高社区嵌入度低利益关联度；低社区嵌入度高利益关联度；低社区嵌入度低利益关联度。把企业参与社区的利益动机和共同体动机引入企业与社区关系的类型,本文认为可以把企业社区参与行为归纳为四种模式：公益模式、义务模式、投资模式和互惠共生模式。企业与社区的良性互动可以实现企业与社区的可持续发展。
The development of theory and practice of CSR has been experienced for decades and have great achievements. Compared to the research of effect result of CSR in the field of employee, consumer and environment, the research to corporate community responsibility are still considered embryonic. The core goal of this paper is on the regular pattern of corporate community involvement. On account of Chinese community construction background and community development path different from developed countries, the thesis explores the basic content of corporate community involvement, analyzes the mechanism of relationships between enterprise and community affecting corporate community involvement, and proposes the mutually beneficial mode of corporate community involvement.
This thesis adopts the method of literature review, case studies, surveys, and other specific research methods, applying statistical softwares SPSS17.0, AMOS17.0to the survey findings to generate the statistical description, cluster analysis, exploratory factor analysis, confirmatory factor analysis, analysis of variance, correlation analysis and structural equation model testing, developing the corporate community involvement scale in the Chinese context, and deducing the mechanism of community relations of enterprise affecting corporate community involvement, and the main results are as follows:
First, based on corporate citizenship theory and stakeholder theory,by comprehensively integrating the index of corporate community involvement and community development assessment index of ISO26000, and research on corporate community involvement in the existing foreign documents, based on in-depth interviews of thirty-five community resident committee main staffs, enterprise managers, and government officials, the thesis gives a detailed analysis of basic situations of the enterprise participation in community construction and the expectations of community residents for corporate community involvement, establishes the measurement model of corporate community involvement. After experts interview, a pre-testing for120enterprises and a large sample questionnaire survey of312enterprises, the measurement model is confirmed through structural equation modeling analysis and reliability test and validity test of scale, obtaining the measurement model of corporate community involvement including employment creation, environmental protection and public welfare activities with3potential variables and16observed variables. Employment creation with4observed variables includes giving hiring priority to the local community residents under the same conditions, providing employment assistance for the community persons with disabilities, the investment decisions to create jobs for the community, and providing employment training for the unemployed; Environmental protection with4observed variables includes compliance with the environmental protection laws and regulations in the operation process, timely repairing the damage to the environmental protection caused by the enterprise production, resisting partners' behavior of environmental destruction, implementation of important environmental protection projects and energy efficiency projects; public welfare activities with8observed variables includes contributions to the investment in charity projects of the community, encouraging and supporting the staff to participate in community voluntary activities, actively donating to transform the community fitness and recreation facilities and the public service facilities, actively donating to charity fund used for the reconstruction of the disaster-affected communities, funding minors to receive formal education, donate local higher education by cooperation of technological development, participation in community cultural construction and helping the protection of cultural heritage, and actively setting up grants to help poor students in community.
Second, by placing the impact of relationships between enterprise and community on corporate community involvement within the integrated framework of stakeholder theory, symbiosis theory, organizational sociology new institutionalism theory and embed-ability theory, the thesis analyzes the mechanism of relations between enterprise and community affecting corporate community involvement. The empirical results indicate that:both the ration-based enterprise community interests associated degree and the emotion-based enterprise community embedding degree have a positive impact on the corporate community involvement, and the degree of the enterprise embedded in the community significantly affects the corporate community involvement, and among the impact on the corporate community involvement of the degree of the enterprise embedded in the community, employment creation occupies first place, public welfare activity comes second, environmental protection comes third; enterprise community interests associated degree do not significantly affect the corporate community involvement, but three dimensions of corporate community involvement, and among the impact on corporate community involvement of enterprise community interests associated degree, environmental protection occupies first place, public welfare activity comes second, employment creation comes third; the motivation of corporate community involvement and the community resources mobilization ability play a significant intermediary role in the process of relations between enterprise and community affecting enterprise community participation; the government's response, the law enforcement environment, the development of non-governmental organizations play a significant regulatory role in the process of enterprise and community relations affecting enterprise community participation; there is a significant difference for enterprises with different sizes and industrial properties in the degree of community participation, there is not a significant difference for enterprises with different system of ownership in the degree of community participation.
Third, based on symbiosis theory, by combining case studies and empirical research results, the thesis proposes types of relations between enterprise and community and the modes of corporate community involvement. Although the impact of the interests associated degree between enterprise and community on corporate community involvement was not significant, as the same as enterprise community embedding degree, it has a positive influence on enterprise community participation, combined with the case studies analysis of enterprise and community relations' impact on the corporate community involvement, the thesis proposes four types of relations between enterprise and community:high community embedding degree high interests associated degree; high community embedding degree low interests associated degree; low community embedding degree high interests associated degree; low community embedding degree low interests associated degree. The different relations between enterprise and community lead to the different levels of corporate community involvement. After introducing the profit motivation and the community motivation of corporate community involvement into the types of relations between enterprise and community, the thesis argues that the corporate community involvement behavior can be divided into four modes:public welfare mode, obligation mode, investment mode, and mutualistic symbiosis mode. Enterprise interact with the community favorably for sustainable development.
引文
① William C, Frederick. From CSRl to CSR2 [J]. Business and Society,1994, Vol.33(2):153这篇文章在九十年代才发表,但是1978年起就在学术界广为流传,80年代被许多学者引用。
① 资料来源：肖利平.杜邦：力求对每一个市场和社区做出贡献[J].中国石化,2011(5)：15-16.
① 转引自冯臻.影响企业社会责任行为的路径——基于高层管理者的研究[D].复旦大学博士论文,2010：51
[1]中国(海南)改革发展研究院课题组.我国社会发展阶段的历史性变化——改革开放30年的历史贡献与未来使命[EB/OL]. http//www.China reform.org. en./doc/2008-12-17.
[2]Cooper S.Corporate Social Performance:A Stakeholder Approach[M]. Burlington: Ash Gate Publishing Company,2004:56-59.
[3]张然.中国企业社会责任报告出炉,阿迪达斯排倒数第一[N].京华时报,2011-11-09.http://finance.ifeng.com/news/corporate/20111109/5017718.shtml.
[4]Epstein, Edwin M.Business Ethics, Corporate Good Citizenship and The Corporate Social Policy Process:A View from The United States[J]. Journal of Business Ethics,1989,Vol.8:586,591.
[5]Post, J. E., J. J. Griffin. The State of Corporate Public Affairs:1996 Survey Results[M]. Washington, D.C.:Foundation for Public Affairs and Boston MA: Boston University School of Management Public Affairs Research Group,1997.
[6]CSR Magazine:European Business Network for Social Cohesion (EBNSC), Brussels, June,1999.
[7]崔健.日本的社会创新与企业社会责任分析[M].东北亚论坛,2011,93(1)：107.
[8]Berle, Adolf A.,For Whom Corporate Managers are Trustees:A Note [J].Harvard Business Review,1932,45(8):1365-1372.
[9]杨敏.作为国家治理单元的社区——对城市社区建设运动过程中居民社区参与和社区认知的个案研究[J].社会学研究,2007(4)：137-164.
[10]涂尔干.自杀论[M].钟旭辉,马磊,林庆新译.浙江人民出版社,1988/1951：331.
[11][美]彼得·德鲁克.社会的管理[M].徐大建译.上海：上海财经大学出版社,2003：87.
[12]刘伊曼.广州新扶贫运动[J].瞭望东方周刊.2011,415(43)：1.
[13]葛江涛.国际社区里的扶贫试验[J].瞭望东方周刊.2011,406(34)：16.
[14][美]彼得·德鲁克.大变革时代的管理[M].上海：上海译文出版社,1999：55-56.
[15]Wan-Jan. Defining Corporate Social Responsibility [J]. Journal of Public Affairs. 2006.(6),3/4:176-184.
[16]Kitchin T. Corporate Social Responsibility:A Brand Explanation[J].Brand Management,2002,(10),4/5:312-326.
[17][美]彼得·德鲁克.功能社会[M].北京：机械工业出版社,2007:86-97.
[18]Eisenhardt K M. Building Theories From Case Study Research [J]. Academy of Management Review,1989,14(4):532-550.
[19]K. Lin. Cultural Traditions and the Scandinavian Social Policy Model[J]. Social Policy and Administration,2005,39(7):723-739.
[20][比]亨利·皮朗,乐文译.中世纪欧洲经济社会史[M].上海：上海人民出版,1964：44.
[21]K. Davis. Understanding Social Responsibility Puzzle:What Does the Businessman Owe to Society?[J]. Businessman Horizons,1967 (winter), 10:45-50.
[22]Morrell Heald. The Social Responsibility of Business:Company and Community, 1900-1960 [M]. Cleveland/London:Press of Case Western Reserve University, 1970:5-8.
[23]Andrew Carnegie. The Gospel of Wealth[M]. ed. Edward C. Kirkland, Cambridge Mass.1962:25.
[24]Peter F. Drucker. Converting Social Problems into Business Opportunities:The New Meaning of Corporate Social Responsibility [J]. California Management Review,1984(winter),26(2):53-63.
[25][美]彼得·德鲁克.公司的概念[M].北京：机械工业出版社,2009：78.
[26]J. W. McGuire. Business and Society [M]. New York:Mc Guire-Hill.1963.
[27]Keith Davis, Robert L. Blomstrom. Business and its Environment [M]. McGraw-Hill Book Company,1966:185-204.
[28]R. E. Freeman. Strategic Management:A Stakeholder Approach[M]. Pitman Publishing Inc,1985:53.
[29]H. L. Johnson. Business in Contemporary Society:Framework and Issues[M]. Belmont, CA:Wadsworth,1971.
[30]Edwin M. Epstein. Business Ethics, Corporate Good Citizenship and the Corporate Social Policy Process:A View from the United States[J]. Journal of Business Ethics,1989,8:586,591.
[31]Donna J.Wood. Toward Improving Corporate Social Performance [J]. Business Horizons,1991-7,8:68.
[32]N. Gunningham, R. A. Kagan, D. Thornton. Social License and Environmental protection:Why Businesses Go Beyond Compliance [J]. Law and Social Inquiry, 2004,29(2):307-341.
[33]J. Porritt. Capitalism as if the World Matters [M]. Earthscan, London,2005.
[34]M. Clarkson. A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance[J]. Academy of Management Review,1995, Vol. 20(1):105-108.
[35]Archie B. Carroll, Ann K. Buchholtz.黄煜平、朱中彬、徐小娟、何辉、李春玲译,企业与社会：伦理与利益相关者管理[M].机械工业出版社,2004：289-303.
[36]Nikolai Rogovsk. Corporate Community Involvement Programmers:Partnerships for Jobs and Development[DB/OL], http://www.ilo.org/inst,2006-12-03.
[37]Dunham, L. and R. E. J. Freeman Liedtka. Enhancing Stakeholder Practice:A ParticularizedExploration of Community[J]. Business Ethics Quarterly,2006, 16(1):23-42.
[38]S.Pinkey.Mind Your Own Business:Multination Corporations, Corporate Social Responsibility and Conflict. [DB/OL]. Canadian Peacebuilding Coordinating Committee,2005.http://www.Action.Web.Ca/Home/Cpcc/En_Resources.Shtml.X=84565.
[39]Lisa Calvano. Multinational Corporations and Local Communities:A Critical Analysis of Conflict[J]. Journal of Business Ethics,2008,82:793-805.
[40]P. Newell. Citizenship, Accountability and Community:The Limits of the CSR Agenda[J]. International Affairs.2005,81(3):541-557.
[41][美]R.爱德华·弗里曼,战略管理——利益相关者方法[M].王彦华,梁豪译.上海：上海译文出版社,2006：127.
[42]J. W. Selsky, B. Parker. Cross-Sector Partnerships to Address Social Issues: Challenges to Theory and Practice[J]. Journal of Management,2005,31(6): 849-873.
[43][美]吉福德·平肖(Gifford Pinchot).在工作场所创建社区[A].德鲁克基金会主编,弗朗西斯·赫塞尔本,马歇尔·戈德史密斯,理查德·贝克哈德,理查德·舒伯特.魏青江等译.未来的社区[C].北京：中国人民大学出版社,2006：116-130.
[44]克尔·罗斯柴尔德.经济生态学[M].北京：商业出版社,1999.
[45][美]史蒂芬·柯维(Stephen R. Covey)理想社区[A].德鲁克基金会主编,弗朗西斯·赫塞尔本,马歇尔·戈德史密斯,理查德·贝克哈德,理查德·舒伯特.魏青江等译.未来的社区[C].北京：中国人民大学出版社,2006：52.
[46]吴铎.论社区建设主体——上海市浦东新区社区发展报告[J].社会学研究.1997(5)：8-13.
[47]史浩明,张鹏.从社会负担到社会责任——论苏南乡镇企业所承担的社会责任[J].苏州大学学报(哲学社会科学版),2004(3)：16-21.
[48]陈宏辉,贾生华.企业利益相关者三维分类的实证分析[J].经济研究,2004(4)：80-90.
[49]吴玲,贺红梅.基于企业生命周期的利益相关者分类及其实证研究[J].四川大学学报(哲学社会科学版),2005(6)：34-38.
[50]张志敏.村落经济组织与社区整合[J].浙江社会科学,2003(4)：82-89.
[51]武拉平.发达地区乡村企业的社区性及其改革[J].河北学刊,1999(5)：44-48.
[52]陈伟东,李雪萍.社区治理主体：利益相关者[J].当代世界与社会主义,2004(2)：71-74.
[53]孙立平.社区、社会资本与社区发育[J].学海,2001(4)：93-96.
[54]潘泽泉.社会资本与社区建设[J].社会科学,2008(7)：104-110.
[55]洪瑾.社区建设社会化[J].北京理工大学学报(社会科学版),2003(5)：41-43.
[56]姜启军,苏勇.基于社会责任的企业和社区互动机制分析[J].经济体制改革,2010(3)：64-68.
[57]H. R. Bowen. Social Responsibilities of The Businessman[M]. New York:Harpor & Row,1953:6.
[58]K. Davis. Can Business Afford to Ignore Social Responsibilities?[J]. California Management Review,1960 (Spring),2:70-76.
[59]H. Eilbert, I. R. Parket. The Current Status of Corporate Social Responsibility [M]. Business Horizons,1973-8,16:5-14.
[60]Robert W. Ackerman, Raymond Bauer. Corporate Social Responsiveness:The Modern Dilemma[M]. Reston Publishing Company Inc,1976:viii.
[61]James E. Post, Marilyn Mellis. Corporate Responsiveness and Organizational Learning [J]. California Management Review,1978,20(3):57.
[62]K. E. Aupperle, A. B. Carroll, J. D. Hatfield. An Empirical Examination of the Relationship Between Corporate Social Responsibility and Profitability [J]. Academy of Management Journal,1985,28(2):503.
[63]Steven L. Wartick, Philip L. Cochran. The Evolution of the Corporate Social Performance Model[J]. Academy of Management Review,1985,10(4):756.
[64]Archie B. Carroll, A Three-Dimensional Conceptual Model of Corporate Performance [J]. Academy of Management Review,1979,4(4):500,758,768.
[65][美]迈克尔·波特.竞争论[M].中信出版社,2009：389,386,361-366.
[66]Post, J.E., and J.J. Griffin.:The State of Corporate Public Affairs:1996 Survey Results[R].Washington, D.C.:Foundation for Public Affairs, and Boston, MA: Boston University School of Management Public Affairs Research Group,1997.
[67]李伟阳,肖红军.IS026000的逻辑[M].北京：经济管理出版社,2011：218,25,215-234.
[68]罗志荣.兔子不吃窝边草——和谐社区建设中企业的角色与责任[J].企业文明,2007(1)：18-19.
[69]王漫天,任荣明,胡贵毅.有中国特色的企业办社会与企业社会责任[J].生产力研究,2009(1)：6-9.
[70]黄杰.单位制度与社区建设关系的再认识[J].唯实,2008(5)：70-72.
[71]于文波,王竹,孟海宁.中国的“单位制社区”VS美国的TOD社区[J].城市规划,2007(5)：57-61.
[72]潘锦云,李晏墅.新农村建设：企业实现社会责任的新领域[J].江汉论坛2009(2)：138-141.
[73]李伟梁,刘艳.社区社会企业的责任承担及培育发展[J].社会工作,2011(5)：34-37.
[74]Centre for Corporate Public Affairs, Business Council of Australia, Corporate Community Involvement:Establishing a Business Case[DB/OL]. http://www.fahcsia.gov.au/sa/communities/progserv/Documents/cci_report_07/ap p-a.htm.
[75]Michael E Porter, Mark R Krainer. The Competitive Advantage of Corporate Philanthropy [J]. Harvard Business Review,2002,12:60-62.
[76]Mark. S. Schwartz and Archie B. Carroll Corporate Social Responsibility:A Three Domain Approach[J]. Business Ethics Quarterly,2003, (3).
[77]Terry L. Besser, Nancy J. Miller. The Risks of Enlightened Self-Interest:Small Businesses and Support for Community[J]. Business & Society,2004-12, 43(4):398-425.
[78]Lee E. Preston, Douglas P. O'Bannon. The Corporate Social Financial Performance Relationship:A Typology and Analysis [J]. Business and Society, 1997, Vol.36(4).
[79]赵德志,赵书科.利益相关者理论及其对战略管理的启示[J].辽宁大学学报(哲学社会科学版),2005(1)：138-140.
[80]吴建勋,丁华.营造企业社区形象的策略与方法[J].技术经济与管理研究,1999(1)：64.
[81]王欢苗.企业社区关系管理研究[D].辽宁大学博士学位论文,2007：I.
[82]李双龙.试析企业社会责任是企业生存、发展和获取利润的手段[J].湖北社会 科学,2005(9)：59-61.
[83]麦影.企业社会责任对竞争优势影响的实证研究[D].2010.
[84]鞠芳辉.企业社会责任实现[J].中国工业经济,2005(9)：91-93.
[85]Thomas M. Jones. Instrumental Stakeholder Theory:A Synthesis of Ethics and Economic[J]. Academy of Management Review,1995,20(2):30.
[86]I. M. Jawaharlal, Gary L. McLaughlin. Toward a Descriptive Stakeholder Theory: An Organizational Life Cycle Approach[J]. Academy of Management Review, 2001, Vol.26(3):398.
[87]Sharfman, M. The Construct Validity of the Kinder, Lydenberg & Domini Social Performance Ratings Data[J]. Journal of Business Ethics,1996,15(3):287-296.
[88]Backman, J. (Ed.). Social Responsibility and Accountability [M]. New York University Press,1975.
[89][美]詹姆斯·波斯特,安妮·劳伦斯,詹姆斯·韦伯.企业与社会公司战略、公共政策与伦理[M].张志强等译.北京：中国人民大学出版社,2005：368.
[90]Watts, Phil, et al.:Corporate Social Responsibility [M].Report released in the name of the WBCSD (World Business Council for Sustainable Development) Cambridge, Massachusetts:The MIT Press,1999:8.
[91]Ana Maria Esteves, Mary-Anne Barclay. New Approaches to Evaluating the Performance of Corporate-Community Partnerships:A Case Study from the Minerals Sector[J]. Journal of Business Ethics,2011,103:189-202.
[92]朱瑞雪,郭京福.社会责任与企业国际竞争力研究[J].华东经济管理,2004(6)：28-30.
[93]罗殿军,张思亮.从企业社会责任到企业公民——新时代的企业竞争力[J].上海管理科学,2004(6)：60-61.
[94]万莉,罗怡芬.企业社会责任的均衡模型[J].中国工业经济,2006(9)：117-124.
[95]李正.企业社会责任与企业价值的相关性研究[J].中国工业经济,2006,(2)：77-83.
[96]陈留彬,中国企业社会责任理论与实证研究[D].济南：山东大学,2006：139.
[97]郑海东.企业社会责任行为表现、测量维度、影响因素及对企业绩效的影响[D].浙江大学博士论文,2007.
[98]杨春方.中国企业社会责任影响因素实证研究[J].经济学家.2009(1)：66-76.
[99]冯臻.影响企业社会责任行为的路径[D].复旦大学博士论文,2010.
[100]魏农建,唐久益.基于企业社会责任的顾客满意实证研究[J].上海大学学报(社会科学版),2009,16(2)：106-111.
[101]章辉美,张桂蓉.制度环境下中国企业的社会责任行为[J].求实,2010(1)：43-46.
[102]陈蓝.社区安全建设与企业安全管理之间关系的探讨及思考[C].2007年全国城市安全生产(广州)研讨会论文集.广州市安全生产监督管理局编印,2007.
[103]J. Wolpert. Patterns of generosity in America:Who's holding the safety net?[M]. New York:Twentieth Century Fund,1993.
[104]J. Galaskiewicz.An Urban Grants Economy Revisited:Corporate Charitable Contributions in the Twin Cities,1979-1981,1987-1989[J]. Administrative Science Quarterly,1997,42:445-471.
[105]D. Guthrie. Survey on Corporate-Community Relations[M]. New York:Social Sciences Research Council,2003.
[106]V. Kirchberg. Arts Sponsorship and the State of the City:The Impact of Local Socio-economic Conditions on Corporate Arts Support[J]. Journal of Cultural Economics,1995,19:305-320.
[107]Ken T. Trotman, Graham W. Bradley. Associations between social responsibility disclosure and characteristics of companies[J]. Accounting, Organizations and Society, Volume 6, Issue 4,1981:355-362.
[108]Udayasankar. K. Corporate Social Responsibility and Firm Size[J]. Journal of Business Ethics,2008(83):167-175.
[109]Nelarine Cornelius, Mathew Todres, Shaheena Janjuha-Jivraj, Adrian Woods, James Wallace. Corporate Social Responsibility and the Social Enterprise [J]. Journal of Business Ethics,2008,81:355-370.
[110]Stephen Brammer, Andrew Millington. The Effect of Stakeholder Preferences, Organizational Structure and Industry Type on Corporate Community Involvement[J]. Journal of Business Ethics,2003,45:213-226.
[111]Buchholtz, A. K., Amason, A. C.,& Rutherford, M. A. Beyond resources:The medi -ating effect of top management discretion and values on corporate philanthropy [J]. Business & Society,1999 (38):167-187.
[112]Burlingame, D. F.,& Kaufmann, D. A. Indiana business contributions to community service[R]. Indianapolis, IN:Center on Philanthropy, Indiana University,1995.
[113]Miller, N.,& Besser, T. The importance of community values in small business strategy formation:Evidence from rural Iowa[J] Journal of Small Business Management,2000,38(1):68-85.
[114]Thompson, J. K.,& Smith, H. L. Social responsibility and small business:Sugges-tions for research[J]. Journal of Small Business Management,1991,29:39-44.
[115]Useem, M.,& Kutner, S. I. Corporate contributions to culture and the arts:The organization of giving and the influence of the chief executive officer and of other firms on company contributions in Massachusetts[M]. In P. J. DiMaggio (Ed.), Nonprofit enterprise in thearts:Studies in mission and constraint. New York:Oxford University Press,1986:93-112.
[116]Weaver, G. R., Trevino, L. K.,& Cochran, P. L. Corporate ethics programs as control systems:Influences of executive commitment and environmental factors[J]. Academy of Management Journal,1999a:42(1):41-57.
[117]Weaver, G. R., Trevino, L. K.,& Cochran, P. L. Integrated and decoupled corporate social performance:Management commitments, external pressure, and corporate ethics practices[J]. Academy of Management Journal,1999b,42(5): 539-5.
[118]李立清.企业社会责任评价理论与实证研究：以湖南省为例[J].南方经济,2006(01)：105-117.
[119]姜启军,贺卫.企业社会责任的战略选择与民营企业的可持续发展[J].商业经济与管理,2005(11)：51-56.
[120]黄速建,余菁.国有企业的性质、目标与社会责任[J].中国工业经济,2006(02)：68-76.
[121]黎友焕.企业社会责任研究[D].西北大学博士学位论文,2007.
[122]Useem, M. Organizational and managerial factors in the shaping of corporate social and political action[J]. Research in Corporate Social Performance and Policy,1991,12:63-92.
[123]Rogers, E. Diffusion of innovations(4th ed.) [M]. New York:Free Press,1995.
[124]M. G. Serap (Atakan) Ekin, S. Hande Tezolmez, Business Ethics in Turkey:An Empirical Investigation with Special Emphasis on Gender[J]. Journal of Business Ethics,1999:31.
[125]Burt, R. Corporate philanthropy as a cooptive relation[J]. Social Forces,1983,62: 419-449.
[126]Bielefeld, W.,& Corbin, J. The institutionalization of nonprofit human service delivery:The role of political culture [J]. Administration and Society,1996,28: 362-389.
[127]Guthrie, D.,& McQuarrie, M. Privatization and the social contract:Corporate welfare and low-income housing in the United States since 1986 [J]. Research in Political Sociology,2005,14:15-51.
[128]Cooper S M, Owen D L. Corporate Social Reporting and Stakeholder Accountability:The Missing Link[J]. Accounting, Organizations and Society, 2007,32(7-8):649-667.
[129]Galaskiewicz, J. Social organization of an urban grants economy:A study of business philanthropy and non-profit organizations[M]. Orlando, FL:Academic Press.1985.
[130]Galaskiewicz, J. Making corporate actors accountable:Institution-building in Minneapolis-St[C]. Paul. In W. W. Powell & P. J. DiMaggio (Eds.). The new institutionalism in organizational analysis. Chicago:University of Chicago Press. 1991:293-310.
[131]Galaskiewicz, J. An urban grants economy revisited:Corporate charitable contributions in the Twin Cities,1979-1981,1987-1989[J]. Administrative Science Quarterly,1997,42:445-471.
[132]Guthrie, D. Survey on corporate-community relations[R]. New York:Social Sciences Research Council,2003.
[133]李万县.基于行为路径的企业社会责任战略模式[J].统计与决策,2007(8)：180-183.
[134]刘藏岩.民营企业社会责任推进机制研究[J].经济经纬,2008(5)：111-113.
[135]刘长喜.利益相关者、社会契约与企业社会责任——一个新的分析框架及其应用[D].复旦大学博士学位论文,2005.
[136]胡贵毅.企业社会责任理论的基本问题研究——基于企业价值创造与利益分配的视角[D].上海交通大学博士学位论文,2010.
[137]Freeman, R. E., Strategic Management:A Stakeholder Approach, Pitman Publishing Inc.,1984:31,46.
[138]Carroll, A. B., Business and Society:Ethics and Stakeholder Management, Cincinnati:South-Western,1993:22.
[139]Clarkson. A Stakeholder Frame Work for Analyzing and Evaluating Corporate Social Performance [J].The Academy of Management Review,1995,1.
[140]Mitchell, R. K., Agle, B. R., and Wood, D. J., Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts[J]. Academy of Management Review,1997,22(4):865-867.
[141]Donaldson, T., and Preston, L. E. The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications[J]. Academy of Management Review,1995 Vol.20(1):70.
[142]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M].上海：上海人民出版社,2007：235.
[143]Logsdon J M, Wood D J. Business Citizenship:From Domestic to Global Level of Analysis[J].Business Ethics Quarterly,2002,12(2):155-187.
[144]Marsden C. The New Corporate Citizenship of Big Business:Part of The Solution to Sustainability[J]. Business and Society Review,2000,105(1):9-25.
[145]Vidaver-Cohen D,Altman B W. Concluding Remarks, Corporate Citizenship in The New Millennium:Foundation for An Architecture of Excellence [J]. Business and Society Review,2000,105(1):145-168.
[146]Moon J,Crane A, Matten D. Can Corporations be Citizens? Corporate Citizenship as A Metaphor for Business Participation in Society [J]. Business Ethics Quarterly,2005,15(3):429-453.
[147]Matten D, Crane A. Corporate Citizenship:Toward A Extended Theoretical Conceptualization[J]. Academy of Management Review,2005,30(1):166-179.
[148]Donaldson T, Dunfee T W. Ties that bind:A Social Contract Approach to Business Ethics[M]. Cambridge, Mass:Harvard Business School Press,1999.
[149]Waddock S. The Multiple Bottom Lines of Corporate Citizenship:Social Investing, Reputation and Responsibility Audits[J]. Business and Society Review, 2000,105(3):323-345.
[150]帕克著,宋俊岭等译.城市社会学[M].北京：华夏出版社,1987.65-66.
[151]Anton De Bary. Die Erscheinung Der Symbios [M]. Strasbourg:Privately Printed,1879.
[152]Schwab W. A. Urban Sociology:A Human Ecological Perspective[M].Addison Wesley Publishing Company, Inc,1982.
[153]袁纯清.共生理论——兼论小型经济[M].北京：经济科学出版社,1998.
[154]孙天琦.产业组织结构研究---寡头主导大中小共生[M].北京：经济科学出版社,2001.
[155]冯德连.中小企业与大企业共生模式的分析[J].财经研究,2000,28(6)：25-42.
[156]王宇露,黄中伟.企业共生模型及其稳定性分析[J].上海机电学院学报,2007,5(1)
[157]王玉臣.共生营销——企业战略的现实选择[J].企业改革与管理,2000,7：37-38.
[158]袁纯清.金融共生理论与城市商业银行改革[M].北京：商务印书馆,2002.
[159]胡晓鹏.产业共生：理论界定及其内在机理[J].中国工业经济,2008,246(9)：118-128.
[160]齐宇,李慧明.基于共生理论的产业共生构成要素分析[J].现代财经,2009, 25(3)：57-60.
[161]刘荣增.共生理论及其在我国区域协调发展中的运用[J].工业技术经济,2006,25(3)：19-21.
[162]任强,杨晓红,郝春梅,于桂宝,何炜.生物共生理论对构建和谐社会的科学指导意义[J].西南农业大学学报(社会科学版),2007,5(6)：160-163.
[163]胡守钧.社会共生论[M].上海：复旦大学出版社,2006.
[164]John W. Meyer, Brain Rowan. Institusionalized Organizations:Formal Structure as Mythh and Ceremony [J]. The American Journal of Sociology,1977(83):340-363.
[165]DiMaggio.PJ.&Powell, W.W. The Iron Cage Revisited:Institutional Isomorphism and Collective Rationality in Organizational Fields [J].American Sociological Review,1983(48) April:147-160.
[166]Ruef, Martin&Scott, W. Richard, A multidimensional model of organizational legitimacy:Hospital survival in changing institutional environments [J]. Administrative Science Quarterly,1998,43(4):877-904.
[167]Zucker, Lynne G, The Role of Institutionalization in cultural persistence[J]. American Sociological Review,1977(42):726-743.
[168]Zucker, Lynne G, Organizations as Institutions. In Samuel B. Bacharach(ed.), Research in the Sociology of Organizations, Greenwich, CT:JAI Press. 1983(2):1-47.
[169]张永宏.组织社会学的新制度主义学派[M].上海：上海人民出版社,2007：439-458.
[170]W·理查德·斯科特.姚伟,王黎芳译.制度与组织——思想观念与物质利益[M].北京：中国人民大学出版社,2010：220.
[171]Bowen, H. R. Social Responsibilities of the Businessman[M]. New York:Harper & Row,1953:6.
[172]Davis, K. Can Business Afford to Ignore Social Responsibilities? [J]. California Management Review, 1960,2(4):70-76.
[173]Cooper S. Corporate Social Performance:A Stakeholder Approach [M]. Burlington:Ash Gate Publishing Company,2004:56-59.
[174]Van Luijk, H J L. Business Ethics in Europe:A Tale of Two Efforts[A]. In R Frederick (ed.). A Companion to Business Ethics[C]. Cambridge, MA,& Oxford: Blackwell,2001:643-658.
[175]Waddel, S. New Institutions for the Practice of Corporate Citizenship:Historical, Intersectional, And Developmental Perspectives [J]. Business and Society Review, 2000,105(1):107-126.
[176JValor, C. Corporate Social Responsibility and Corporate Citizenship:towards Corporate Accountability [J]. Business and Society Review,2005, 110(2):191-212.
[177]Waddock, Sandra, Parallel Universes:Companies, Academics, and the Progress of Corporate Citizenship[J]. Business and Society Review,2004,109(1):9.
[178]Hillery, G. A. Definitions of Community:Areas of Agreement[J]. Rural Sociology,1955,20:111-123.
[179]G.邓肯·米切尔主编.新社会学词典[M].上海译文出版社.1987：51.
[180]夏建中.现代西方城市社区研究的主要理论与方法[J].燕山大学学报(哲学社会科学版),2000(5)：1-6.
[181]徐永祥.社区发展论[M].上海：华东理工大学出版社,2001：5,132,33-39.
[182]王红.企业的环境责任研究——基于系统辩证学的研究[D].同济大学博士论文,2008.
[183]朱永明.企业社会责任评价体系研究,经济经纬[J].2008(5)：97-100.
[184]Archie B. Carroll, The Pyramid of Corporate Social Responsibility:Toward the Moral Management of Organizational Stakeholder, Business Horizons, July-August 1991:39-48.
[185]韩妮.社会经济测评工具,WTO经济导刊[J].2008,85(3)：54-55.
[186]何朝晖.中小企业社会责任与成长性关系研究[D].中南大学博士论文,2009.
[187]Prestonle, O'. Bamondp. The Corporate Social-Financial Performance Relationship:A Typology and Analysis [J]. Business and Society,1997 (36):419-429.
[188]王利丽,张薇.民间力量：企业社会责任第三推动力,载于公益时报、香港乐施会联合实施的企业社会责任项目总结报告：中国企业社会责任报告2006[M].北京：中国社会出版社,2007.
[189][美]Robert K. Yin.案例研究方法的应用[M].周海涛等译.重庆：重庆大学出版社,2005：14.
[190]应国瑞.案例学习研究：设计与方法[M].张梦中译.广州：中山大学出版社,2003：98-106.
[191]David A. Hardcastle, Patricia R. Powers,Stanley Wenocur.夏建中等译.社区工作理论与实务[M].北京：中国人民大学出版社,2008：142-143.
[192]Park, R. E. Human Community[M]. The Free Press, Glencoe Illinois,1952:185.
[193]蔡禾.社区概论[M].北京：高等教育出版社,2005：66.
[194]辛杰.商业生态系统视角下的企业社会责任实现[J].华东经济管理,2011,25(6)：105-107.
[195]汪建新.企业社会责任研究——基于利益相关者角度[D].南开大学博士学 位论文,2009.
[196]Mintzberg H. The case for corporate social responsibility[J]. The Journal of Business Strategy,1983,4(2):3-15.
[197]殷格非,于志宏,吴福顺.中国企业社会责任调查报告[J].WTO经济导刊,2005,29(9)：39-41.
[198]Swanson, D. L. Addressing a theoretical problem by reorienting the corporate social performance model [J].Academy of Management Review,1995, 20(1):43-64.
[199]Wartick, S. L.,& Cochran, P. The evolution of the corporate social performance model[J]. Academy of Management Review,1985,10(4):758-769.
[200]Wood, D. J. Corporate social performance revisited.Academy of Management Review[J].1991,16(4):691-718.
[201]Anshen, M. Changing the social contract:A role for business[J]. Columbia Journal of World Business,1970(5):6-14.
[202]Committee for Economic Development, Research and Policy. Social responsibilities of business corporations:A statement on national policy[M]. New York:Author.1971.
[203]Davis, K.,& Blomstrom, R. L. Business, society and environment:Social power and social response (2nd ed.)[M]. New York:McGraw-Hill.1971.
[204]Clarkson M. A risk-based model of stakeholder theory.Proceedings of the Toronto Conference on Stakeholder Theory[M]. Center for Corporate Social Performance and Ethics. University of Toronto, Canada.1994.
[205]邓汉慧.企业核心利益相关者利益要求与利益取向研究[D].华中科技大学博学位论文,2005.
[206]POLANYI K. The Great Transformation:The Political and Economic Origins of Our Time[M].Boston. MA:Beacon Press,1944.
[207]GRANOVETTER M. Economic action and social strueture:the problem of embeddedness [J]. American Journal of Sociology,1985,91(3):481-510.
[208]ZUKIN S,DIMAGGIO P.Structures of Capital:The Social Organization of Economy[M]. Cambridge,MA:Cambridge University Press,1990.
[209]UZZI B.Social structure and competition in interfirm networks:the paradox of embeddedness [J]. Administrative Science Quarterly,1997,42(1):35-67.
[210]Hess M. Spatial Relationships? Towards a Reconceptua-lization of Embeddings[J].Progress in Human Geography,2004,28(2):165-186.
[211]Besser, T. The conscience of capitalism:Business social responsibility to communities[M]. Westport, CT:Praeger,2002.
[212]Buchholtz, A. K., Amason, A. C.,& Rutherford, M. A. Beyond resources:The mediating effect of top management discretion and values on corporate philanthropy[J]. Business & Society,1999(38):167-187.
[213]Miller, N.,& Besser, T. The importance of community values in small business strat-egy formation:Evidence from rural Iowa[J] Journal of Small Business Management,2000,38(1):68-85.
[214]Thompson, J. K., Smith, H. L.,& Hood, J. N. Charitable contributions by small businesses [J]. Journal of Small Business Management,1993,31(3),35-51.
[215]Useem, M.,& Kutner, S. I. Corporate contributions to culture and the arts:The organization of giving and the influence of the chief executive officer and of other firms on com-pany contributions in Massachusetts. In P. J. DiMaggio (Ed.), Nonprofit enterprise in the arts:Studies in mission and constraint[M]. New York: Oxford University Press.1986:93-112.
[216]Weaver, G. R., Trevino, L. K.,& Cochran, P. L. Corporate ethics programs as control systems:Influences of executive commitment and environmental factors[J]. Academy of Management Journal,1999a,42(1):41-57.
[217]Weaver, G R., Trevino, L. K.,& Cochran, P. L. Integrated and decoupled corporate social performance:Management commitments, external pressure, and corporate ethics practices[J]. Academy of Management Journal,1999b,42(5): 539-552.
[218]Kasarda, J. D.,& Janowitz, M. Community attachment in mass society[J]. American Sociological Review,1974,39:328-39.
[219]Stinner, W. F., Van Loon, M., Chung, S.,& Byun, Y. Community size, individual social position, and community attachment[J]. Rural Sociology,1990,55(4):494-521.
[220]McElroy, K. M.,& Siegfried, J. The community influence on corporate contributions[J]. Public Finance Quarterly,1986,14(4):394-414.
[221]Smith, C. The new corporate philanthropy [J]. Harvard Business Review,1994, 72(3):105-116.
[222]Stendardi, E. J., Jr. Corporate philanthropy:The redefinition of enlightened selfinterest[J]. The Social Science Journal.1992,29(1):21-30.
[223]Turban, D. B.,& Greening, D. W. Corporate social performance and organizational attractiveness to prospective employees [J]. Academy of Management Journal,1997,40 (3):658-672.
[224]Atkinson, L.,& Galaskiewicz, J. Stock ownership and company contributions to charity[J]. Administrative Science Quarterly,1988,33:82-100.
[225]Johnson, R. A.,& Greening, D. W. The effects of corporate governance and institu -tional ownership types on corporate social performance [J].Academy of Management Journal,1999,42(5):564-576.
[226]Delmas M.& Toffel M.W. Stakeholders and environmental management practices:An institutional framework[J]. Business Strategy and the Environment, 2004(13):209-222.
[227]Delmas M. The diffusion of environmental management standards in Europe and the United States:an institutional perspective [J]. Policy Sciences 2000(35): 91-119.
[228]Mary Ann Glynn, Gerald F. Davis. Academy of Management Review [J].2007, 32(3):925-945.
[229]田虹.企业社会责任及其推进机制[M]北京：经济管理出版社,2006.
[230]Porter. M E. and Kramer. M R. Strategy and society:The link between competitive advantage and corporate social responsibility [J]. Harvard Business Review.2006.84(12):78-92.
[231]Porter. M E. and Kramer. M R. Creating shared value[J]. Harvard Business Review.2011,89(1-2):62-77.
[232]Hill, C. W. L., and Jones, T. M., Stakeholder-Agency Theory[J]. Journal of Management Studies,1992, Vol.29:133.
[233]Lampe, M., Mediation as an Ethical Adjunct of Stakeholder Theory [J]. Journal of Business Ethics,2001,31:165.
[234]马克斯.韦伯.经济与社会[M].林荣远译,北京：商务印书馆,2004：61-67.
[235][美]斯格特.组织理论[M].黄洋等译.北京：华夏出版社,2002.125.
[236][美]罗伯特·帕特南.王列,赖海榕译.使民主运转起来[M].江西：江西人民出版社,2001.
[237][美]弗朗西斯·福山.李宛蓉译.信任：社会道德与繁荣的创造[M].远方出版社,1998.
[238]Crawford, D, and Scaletta, T. The Balanced Scorecard and Corporate Social Aligning Scorecard and Corporate Social Aligning Values[J]. CMA Management,2005,79(6):20-27.
[239]王名.非营利组织管理概论[M].北京：中国人民大学出版社,2002：1-7.
[240]Peter F. Drucker. Coverting Social Problems into Business Opportunities:The New Meaning of Corporate Social Responsibility, California Management Review, Winter,1984,26(2):53-63.
[241]Florida R, Davison D. Gaining from green management:environmental management systems inside and outside the factory [J]. California Management Review,2001(43):64.
[242]Lawrence AT, Morell D. Leading-edge environmental management:motivation, opportunity,resources and processes [M]. Collins D, Starik M(eds).JAI Press:Greenwich, CT,1995,99-126.
[243][美]乔治·斯蒂纳,约翰·斯蒂纳.政府、企业与社会[M].张志强,王春香译,北京：华夏出版社,2002：585-586.
[244]马力,齐善鸿.西方企业社会责任实践[J].企业管理,2005(2)：108-109.
[245]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M].上海：上海人民出版社,2007：64.
[246]张志强,王春香.西方企业社会责任的演化及其体系[J].宏观经济研究,2005(9)：19-24.
[247][美]博登海默著.法理学：法律哲学与法律方法[M].邓正来译.中国政法大学出版社,1999年版。
[248]Kapstein, E. B. The Corporate Ethics Crusade[J]. Foreign Affairs,2001,80(5): 105-119.
[249]世界银行.1997年世界发展报告.世界发展报告翻译组译[M].北京：中国财政经济出版社,1997：42.
[250]尼古拉斯·迪金.政府、民间团体和企业在英国社会福利中的协作伙伴关系[J].行政管理改革,2010(7)：64.
[251]筱白.美国政府怎样给社区文化“筹钱”[J].社区,2011(12上)：61.
[252]Besser, T. The conscience of capitalism:Business social responsibility to communities[M]. Westport, CT:Praeger,2002.
[253]Chrisman, J. J.,& Fry, F. L. Public vs. business expectations:Two views of social responsibility for small business [J]. Journal of Small Business Management,1982, 20(1):19-26.
[254]Wilson, E. Social responsibility of business:What are small business perspectives?[J]. Journal of Small Business Management,1980,18(3),17-24.
[255]Wheeler, D., Boele, R.& Fabig, H. Paradoxes and Dilemmas for Stakeholder Responsive Firms in the Extractive Sector-Lessons from the Case of Shell and the Ogoni. Manuscript Submitted to the Journal of Business Ethics,2001
[256]于燕燕.社区自治与政府职能转变[M].北京：中国社会出版社,2005：88-91.
[257]李怀祖.管理研究方法论[M].西安：西安交通大学出版社,2004.
[258]黄芳铭.结构方程模式：理论与应用[M].北京：中国税务出版社,2005：270,88-151.
[259]Podsakoff, P., MacKenzie, S., Lee, J., and Podsakoff, N. Common Method Biases in Behavioral Research:A Critical Review of the Literature and Recommended Remedies[J]. Journal of Applied Psychology 2003(88),5:879-903.
[260]郭志刚.社会统计分析方法——SPSS软件应用[M].北京：中国人民大学出版社,2005：78-350.
[261]侯捷太,温忠麟,成子娟.结构方程模型及其应用[M].北京：教育科学出版社,2004：156.
[262]Bagozzi, R. P., Yi, Y. On the evaluation of structural equation models[J]. Journal of the Academy of Marketing Science,1988,16(1):74-94.
[263]Hair, J., Anderson, R., Tatham, R., et al.Multivariate data analysis(5th ed) [M]. Prentice Hall:Englewood Cliffs, NJ,1998.
[264]陈宏辉、王江艳.企业成长过程中的社会责任认知与行动战略[J].商业经济与管理,2009(1)：51-58.
[265]马克思·韦伯.经济与社会[M].上海：商务印书馆,1997/1992： 85-179.
[266]张桂蓉.论劳动者权益保护过程中企业的社会责任[J].马克思主义与现实,2011(7)：183-187.