基于利益相关者理论的企业社会责任的战略培育

利益相关者理论具有丰富的企业社会责任思想,是研究企业社会责任问题的一个新的重要理论基础。基于利益相关者理论的企业社会责任具有五个特征：互惠互利;＂外部性＂内部化;自愿性与强制性;关联梯度性;社会信号传递性。文章把利益相关者理论与企业社会责任研究结合起来研究,着重论述企业社会责任的特征、理论诠释及其战略培育。

Strategy Cultivating of Enterprise Social Responsibility Based on the Stakeholder Theory

The stakeholder theory has rich enterprise social responsibility thought.It is a new important theoretical base for us to study the social responsibility of the enterprise.Based on the stakeholder theory,the enterprise social responsibility has five characteristics： mutual benefit,internalizing externality,voluntary and mandatory,associate gradient and social signal transitivity.Combining the enterprise social responsibility with the stakeholder theory,this paper lays emphasis on the charateristics of the enterprise social responsibility,the theoretical interpretation and the strategy cultivating.