企业社会责任履行视角下的林业投资特点及模式

发布时间：2018-07-01 13:49

本文选题：林业投资 + 企业社会责任　；参考：《西北农林科技大学学报(社会科学版)》2017年03期

【摘要】：基于企业社会责任内涵和实现机制的分析,指出林业投资和社会责任履行的耦合性,体现在林业投资综合效益和社会责任内涵及林业投资自身与社会责任投资的一致性上。分析了林业投资的特点和综合效益,实例测算表明林业投资的生态和社会效益远超经济效益,印证了林业投资是企业履行社会责任的可行方式。分析了社会责任履行视角下不同企业的林业投资模式,指出林业企业可结合战略性社会责任和林业核心社会责任,参与与其能力相匹配的投资项目;非林企业可以基于社会责任投资理念参与商业性林业投资项目,基于回应性社会责任投入参与公益性林业投资项目。建议政府通过创新林业经营模式、完善社会责任制度建设和加强社会舆论宣传,引导林业和非林企业加大林业投资。
[Abstract]:Based on the analysis of the connotation and realization mechanism of corporate social responsibility, this paper points out the coupling between forestry investment and social responsibility performance, which is embodied in the connotation of comprehensive benefit and social responsibility of forestry investment and the consistency between forestry investment and social responsibility investment. This paper analyzes the characteristics and comprehensive benefits of forestry investment, and shows that the ecological and social benefits of forestry investment far exceed the economic benefits, which proves that forestry investment is a feasible way for enterprises to fulfill their social responsibility. This paper analyzes the forestry investment patterns of different enterprises from the perspective of social responsibility performance, and points out that forestry enterprises can participate in investment projects that match their ability with strategic social responsibility and forestry core social responsibility. Non-forest enterprises can participate in commercial forestry investment projects based on the concept of social responsibility investment, and participate in public welfare forestry investment projects based on responsive social responsibility investment. It is suggested that the government should innovate the forestry management mode, perfect the construction of social responsibility system and strengthen the propaganda of public opinion, and guide forestry and non-forest enterprises to increase forestry investment.
【作者单位】：西南交通大学经济管理学院;成都中医药大学管理学院;
【基金】：国家社会科学基金项目(11XGL001) 中国冶金地质总局研究基金项目(2014026) 成都市会计学会基金项目(KT2016-Z1) 四川省教育厅人文社会科学重点项目(SA170040)
【分类号】：F326.25;F270

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