摘要
以资源型企业为研究对象,遵循评价原则、理论支撑、框架结构、指标设计这一逻辑框架,梳理社会责任评价指标构建原则,基于三重底线理论、可持续发展理论和利益相关者理论,分析企业经济责任、社会责任、环境责任和可持续发展责任,设计资源型企业社会责任评价指标体系,以全面地评价企业社会责任,增强可持续发展战略下资源型企业的社会责任意识,以此促进企业经济效益与社会效益的协调发展。
With the resource-based enterprises as the research objects,the paper follows the logic framework that is made up of the principle of evaluation,theory support,frame structure,and index design and discusses the construction principles of social responsibility evaluation indicators.Then,based on the triple bottom line theory,sustainable development theory and stakeholder theory,the paper analyzes the economic responsibility,social responsibility,environmental responsibility and sustainable development responsibility,and finally designs the evaluation index system of resources enterprises' social responsibility,in order to make comprehensive evaluation on the social responsibility of resources-based enterprises,increase their social responsibility consciousness under the strategy of sustainable development,and guide the coordinated development of enterprise economic benefit and social benefit.
作者
聂亦慧
赵泽
NIE Yihui;ZHAO Ze(Research Center for Oil and Gas Resource Economy and Managements,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China;School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2019年第3期58-64,共7页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省教育厅高校哲学社会科学重点研究基地项目“资源型企业社会责任评价框架构造与验证研究”(16JZ050)
关键词
资源型企业
社会责任
评价指标
利益相关者
股东
resource-based enterprises
social responsibility
evaluation indicators
stakeholders
shareholders
