CSR维度的加权:一刀切并不适用

The Weighting of CSR Dimensions: One Size Does Not Fit All

BUSINESS & SOCIETY · 2015
被引 130
人大 A-ABS 3

中文导读

提出按媒体和非政府组织关注度来加权CSR各维度,发现以往评估低估了环境和公司治理问题,且不同行业受批评的维度不同,等权重评分会扭曲企业社会绩效。

Abstract

Although the concept of corporate social responsibility (CSR) is fundamentally multidimensional, most studies use composite scores to assess corporate social performance (CSP). How relevant are such composite scores? How the CSR dimensions are weighted? Should the weighting scheme be the same across sectors? This article proposes an original weighting scheme of CSR strengths and concerns, at the sector level, which is proportional to media and nongovernmental organizations (NGOs) scrutiny. The authors show that previous CSP assessments underweight environmental and corporate governance concerns. Moreover, findings suggest that firms that are exposed to the closest scrutiny are usually criticized on one single dimension: for instance, banks for bad corporate governance, and basic-resource firms for environmental damage. Composite scores based on equal weights hence misrepresent CSP and the difference in CSR between sectors.

企业社会责任企业社会绩效公司治理环境管理