CAJ | 학술논문

本研究根据“三重底线”（Triple Bottom Line）和利益相关方理论（Stakeholders Theory）等经典的社会责任理论构建出一个责任管理、市场责任、社会责任、环境责任“四位一体”的理论模型．通过对标分析国际社会责任指数、国内社会责任倡议文件和世界500强企业社会责任报告构建出分行业的社会责任评价指标体系．以企业社会责任报告、企业年报、企业官方网站为信息来源．评价中国100强企业的社会责任管理体系建设现状和责任信息披露水平。评价结果显示：①约2／3的企业责任管理落后、责任信息披露不足；②企业责任管理显著落后于责任实践：③社会责任指数的企业性质差异明显，中央企业和国有金融企业的社会责任指数远远领先于民营企业、其他国有企业和外资企业：④企业规模与社会责任指数成正比。企业规模越大．社会责任指数越高；⑤社会责任指数的行业间差异明显，电网、电力行业处于领先者地位．多数行业处于参与者的阶段。
본연구근거“삼중저선”（Triple Bottom Line）화이익상관방이론（Stakeholders Theory）등경전적사회책임이론구건출일개책임관리、시장책임、사회책임、배경책임“사위일체”적이론모형．통과대표분석국제사회책임지수、국내사회책임창의문건화세계500강기업사회책임보고구건출분행업적사회책임평개지표체계．이기업사회책임보고、기업년보、기업관방망참위신식래원．평개중국100강기업적사회책임관리체계건설현상화책임신식피로수평。평개결과현시：①약2／3적기업책임관리락후、책임신식피로불족；②기업책임관리현저락후우책임실천：③사회책임지수적기업성질차이명현，중앙기업화국유금융기업적사회책임지수원원령선우민영기업、기타국유기업화외자기업：④기업규모여사회책임지수성정비。기업규모월대．사회책임지수월고；⑤사회책임지수적행업간차이명현，전망、전역행업처우령선자지위．다수행업처우삼여자적계단。
Based on the classic CSR theory of triple bottom line and stakeholders, this paper develops a ＂four in one＂ model which consists of responsibility management, economic, social and environmental responsibility. By analyzing the major international CSR indexes, national CSR initiatives and CSR reports of Fortune 500, we build the index systems of CSR evaluation for different industries, and then evaluate the level of responsibility management and CSR information disclosure of top 100 companies in China, according to the information from CSR reports, annual reports and official sites. This paper concludes that： ①the level of responsibility management and CSR information disclosure of 2/3 Chinese top 100 is low; ②the performance of responsibility management is poorer that of responsibility practices; ③the CSR index of central enterprises and state-owned financial companies is far higher than that of private, other state-owned and overseas-funded enterprises; ④firm size is in direct proportion to CSR index; ⑤the CSR indexes of different industrials are distinct, that the grid industry and electric power industry are leaders, however, the majority industries are still at the stage of participation.