期刊
INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS
卷 171, 期 -, 页码 417-426出版社
ELSEVIER
DOI: 10.1016/j.ijpe.2015.08.005
关键词
Corporate social responsibility; Stakeholder theory; Practice; Performance; Chinese national state-owned enterprises
资金
- National Science Fund for Distinguished Young Scholars [71025002]
- National Key Basic Research Program of China (973 Program) [2011CB013406]
- National Natural Science Foundation of China [71472021]
- Major Program of the National Social Science Fund of China [13ZD147]
- General Research Fund of the Research Grants Council of Hong Kong Special Administration Region, China [GRF 5455/11]
Based on the stakeholder theory, this study develops 7+2 dimensions for CSR practices measurement among Chinese national state-owned enterprises (CNSOEs), and examines if their CSR practices bring financial and social performance improvements. By analyzing the 2011 CSR reports that cover 100 CNSOEs, we identify that these CNSOEs highlight CSR practices related to the environment, labor practices, political responsibility, and human rights in their reports. However, three CSR practices related to managing the supply chains, fair operating practices and community development need more of their attention. We evaluate the social performance of CNSOEs by using the two performance ranking systems developed by the Chinese Academy of Social Sciences. Regression results obtained through Structural Equation Model (SEM) using the partial least square (PLS) method indicate that CSR practices pertinent to organizational governance, human rights, and the environment are beneficial for their social performance. With secondary data inputs from the annual operating performance evaluation conducted by the State-owned Assets Supervision and Administration, we identify that four CSR practices can bring financial performance, but two of the four concerning communities and managing the supply chains are implemented at the lowest level among the others. Our 7+2 CSR practices dimensions together with their underlying measurement items extend the use of stakeholder theory for studying CSR practices, which can also serve as a checklist for evaluating how well CSR practices are implemented at CNSOEs. Our study results identify the need for CNSOEs to highlight community-related CSR practices in their operations and expand CSR efforts to the management of their supply chains. (C) 2015 Elsevier B.V. All rights reserved.
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