CAJ | 학술논문

社会资本和企业社会责任本质是关于企业与各利益相关者之间的社会关系问题，本文对社会资本和企业社会责任相互作用的机理给出了理论解释。首先，在契约途径的视角下，将企业社会责任视为一种广义的公司治理模式，企业履行社会责任可以看作是对所有利益相关者履行其负有的信托责任。其次，根据社会资本的多维特性将其分为认知型和结构型两类。最后，在利益相关者具有遵守偏好的理论假设下，探讨两类社会资本与契约途径视角下的企业社会责任关系，得出社会资本和社会责任可以相互促进，形成一种良性循环，由此产生稳定的合作关系网络，进而促进经济发展。
사회자본화기업사회책임본질시관우기업여각이익상관자지간적사회관계문제，본문대사회자본화기업사회책임상호작용적궤리급출료이론해석。수선，재계약도경적시각하，장기업사회책임시위일충엄의적공사치리모식，기업리행사회책임가이간작시대소유이익상관자리행기부유적신탁책임。기차，근거사회자본적다유특성장기분위인지형화결구형량류。최후，재이익상관자구유준수편호적이론가설하，탐토량류사회자본여계약도경시각하적기업사회책임관계，득출사회자본화사회책임가이상호촉진，형성일충량성순배，유차산생은정적합작관계망락，진이촉진경제발전。
Social Capital （SC） and Corporate Social Responsibility （CSR） seem to be linked by many common elements related to the quality and quantity of social relations between agents, their relationship has not been deeply investigated yet. This paper is aimed at investigating some aspects of this relatiouship. First, a contractual approach is adopted and considers CSR as an extended model of corporate governance, based on the fiduciary duties owed to all the turn＇ s stakeholders. Second, classify SC into cognitive and a struc- tural according to its multidimensional character. Finally, investigate the theoretical relationship among cognitive SC, structural SC and the implementation of CSR practices, indicates that by forming a virtuous circle, SC and CSR can promote socioeconomic development by generating social inclusion and social networks.