摘要
依据Carroll(2000)观点,企业管理者的社会责任取向,可以被视为企业社会绩效的指示器。人们的价值观念会影响他们对社会责任的看法与取向,同时又受到个人特征因素的影响。在国内较少关于企业社会责任取向(CSRO)实证研究的背景下,基于313份国有企业员工和大学本科生样本数据,实证分析了个人特征中性别和道德水平二个因素对企业社会责任取向的影响,结果发现:男性与女性在社会责任取向上并不存在显著差异,女性相比男性略微看重慈善责任;道德水平差异的影响较显著,道德水平较高者更加看重法律责任,而更不看重慈善责任。从文化教育、个人背景等方面对结论进行合理解释。
According to Carroll （2000）, CSR （corporate social responsibility） can be viewed as an indicator of the corporate social performance, for it is aff orientation of managers eeted by their values and personal characters. Given that there are few empirical researches on CSR orientation in China, the paper empirieally analyzes the effect of such personal eharacteristies as the gender and the moral standard on CST orientation with 313 samples involving state-owned enterprise employees and under- graduates. It has been found out that there is no the exception that the female shows pretty more significant gender difference in CSR orientation with concerns to the philanthropic responsibility than the male. However more significance is revealed in the effect of individual moral standard. Those with higher moral standard prefer to attach importance on the legal responsibility rather than the philanthropic responsibility. The paper gives a reasonable explanation about the findings from the perspectives of culture , education and personal background.
出处
《西安建筑科技大学学报（社会科学版）》
2011年第2期23-28,共6页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
基金
江苏省2009年度普通高校研究生科研创新计划课题(CX09B_049R)
关键词
企业社会责任取向
性别
道德水平
corporate social responsibility orientation
gender
moral standard
