基于德性治理的企业社会责任承担路径

The path of corporate social responsibility based on virtue governance

摘要

本文探讨了企业德性治理的概念、理论基础及其对企业社会责任承担的影响机制。德性治理基于德性伦理学，强调道德价值与企业经营的融合，将诚信、公正、责任感等视为核心要素。企业社会责任的承担受内部领导力、文化与员工意识，以及外部法规、社会期望等因素影响。德性治理通过导向作用、激励与约束机制，促进企业在经济与社会效益之间取得平衡。文章进一步指出，当前企业在社会责任承担中存在意识薄弱、利益冲突等不足，并提出德性治理视角下优化企业社会责任的路径，包括构建德性文化、完善管理机制、创新实践模式、强化沟通机制、以及延伸供应链责任。通过德性治理，企业可实现经济与社会效益的双赢，推动企业的可持续发展。

Abstract

This paper explores the concept, theoretical foundations, and impact mechanisms of virtue-based corporate governance in corporate social responsibility (CSR) implementation. Rooted in virtue ethics, virtue governance emphasizes the integration of moral values with business operations, identifying integrity, fairness, and accountability as core elements. CSR fulfillment is influenced by internal leadership, corporate culture, employee awareness, external regulations, and societal expectations. Through guidance mechanisms, incentives, and constraints, virtue governance facilitates the balance between economic and social benefits. The study identifies current shortcomings in CSR implementation, including weak awareness and conflicting interests among enterprises. It proposes optimization pathways under the virtue governance framework, encompassing cultivating a virtuous culture, refining management systems, innovating operational models, enhancing communication mechanisms, and extending supply chain responsibilities. By implementing virtue governance, enterprises can achieve dual benefits in economic and social outcomes, thereby promoting sustainable development.

关键词

德性治理 / 企业社会责任 / 约束激励

Key words

moral governance / corporate social responsibility / restraint and incentive

参考文献

[1] 马甜甜, 胡秀群, 邵玉枫. 企业数字化发展的社会责任提升效应研究[J]. 财会通讯, 2024,(16): 29-33.DOI: 10.16144/j.cnki.issn1002-8072.2024.16.021.

[2] 陈倩, 苏亦楠. 企业社会责任脱耦研究述评及展望[J]. 财会月刊, 2024, 45(16): 42-47.DOI: 10.19641/j.cnki.42-1290/f.2024.16.007.

[3] 范建红, 刘晓蔓, 李娜. 制度压力、战略反应与企业社会责任信息披露——基于系统动力学的分析[J]. 管理评论, 2024, 36(07): 246-260.DOI: 10.14120/j.cnki.cn11-5057/f.2024.07.018.

基金资助

江苏高校哲学社会科学研究项目“高质量发展视域下基于绩效提升的企业德性资本培育机制研究”的阶段性研究成果(2021SJA2481)

南京师范大学泰州学院院级科研团队“企业德性治理创新发展研究团队”的阶段性研究成果()

南京师范大学泰州学院2025年度校级教改研究一般课题“立德树人视域下退伍士兵学生'德商’素养培育路径研究”的阶段性研究成果(2025JG06024)