基于多维尺度分析的企业社会责任重叠测评实证研究

目前学界的研究已经从讨论企业为什么要履行企业社会责任(CSR)逐步转变为探讨如何履行CSR.创新性地提出了CSR重叠的概念并提出了利用多维尺度分析(MDS)方法模型对CSR重叠进行测评,选取了5家煤炭企业做了实证研究,结果显示该方法能够清晰的解读CSR重叠背后的因素,企业应该围绕"硬责任"和"软责任"两大维度制定相应CSR发展策略.

Empirical Study of Corporate Social Responsibility Overlap Based on Multidimensional Scaling Analysis

The academic research interests has move from studying why enterprise take CSR to how should enterprise take CSR.This paper innovative proposes the concept of CSR overlap and MDS model for measuring CSR overlap.The empirical research is also conducted by selecting 5 coal mine companies.The study results indicate that the MDS model can uncover the factors behind the CSR overlap.The companies should focus on the two dimensions"soft responsibility"and"hard responsibility"to develop appropriate CSR strategies.