企業社會責任的制度經濟學分析

Corporate Social Responsibility Analysis on the Basis of Institutional Economics

李文臣(Wen-Chen Li)

《企業社會責任與社會企業家學術期刊》 1期 (2016/05) Pp. 7-24

摘要

企業為什麼要對社會負責以及應該負什麼責任的問題一直是企業社會責任研究長期爭論的問題。現有的概念並沒有說明社會的層次和範圍，也沒有對不同層次社會的責任加以明確。有些概念界定雖然說明瞭企業社會責任是什麼，但並沒有說明為什麼。企業社會責任研究缺乏堅實的理論基礎。制度經濟學理論為我們研究企業社會責任提供的新方向。制度經濟學所稱的制度就是各種社會規範的總括，也就是組織行為的規範和決策的依據。企業社會責任就是企業作為社會公民應當遵守的制度規範的義務要求，包括社會意識形態規則的非正式制度要求和企業社會行為規則的正式制度要求。非正式制度作為社會軟的規則，反映了社會的倫理道德要求和社會良好願望，是道德責任的依據。就作為正式制度的法律規範和契約而言，法律作為社會公共契約，是判定侵權責任的依據；契約則是有限契約方之間的制度，是完善企業治理的基礎。法律以及契約責任屬於強制性責任要求的範疇。責任實際上包括了倫理道德和法律、契約等不同層次的制度規範要求。企業社會責任就是不同的社會制度對企業的不同社會關係形成的責任要求。

關鍵字

企業社會責任 ； 制度 ； 負責 ； 當責 ； 侵權

並列摘要

Why corporations should be responsible for society and what kind of responsibility they should undertake have been hotly debated in the study on the corporate social responsibility. The existing concept does not illustrate the scope and level of the society and its responsibility. Although some definitions illustrate what is corporate social responsibility, they do not tell us why. It lacks of a solid theoretical basis in the study of corporate social responsibility. Institutional economics theory provides a new direction for us to study corporate social responsibility. Institution in Institutional economics means blanket of various kinds of social norms. It is also the norms of organizational behavior and the basis of decision making. Corporate social responsibility means the demand of institutions and norms to corporate citizenship. It includes the demands of informal institutions in the form of social ideology rules and the requirement of formal institutions in the form of norms of behaviors. As a kind of soft social rule, informal institution reflects the ethical requirements and good will of the society and it constitutes the base of moral responsibility. In the formal institution, law as the form social public contract, is the base of determining tort responsibility. As the institution of limited parties, contract is the basis of perfecting the corporate governance. Legal responsibility and contractual responsibility belongs the scope of accountability. Responsibility actually includes the ethical and moral system of different levels of specification, laws and contract requirements. Corporate Social Responsibility means corporation should take accountability to its Contract parties and infringed social group, and take responsibility to the non-interest related social parts.

並列關鍵字

CSR ； Institution ； Responsibility ； Accountability ； Infringement