论文部分内容阅读
本文利用合法性作为分析工具,以合法性水平最大化为逻辑,对企业利益相关者治理问题展开研究,从而为企业承担社会责任夯实理论基础。研究表明,在合法性水平最大化目标驱动下,企业会主动不同程度地满足各类利益相关者的期望,实行利益相关者治理。不同利益相关者对企业的重要性差异,以及企业满足不同利益相关者期望的难度差异,直接决定了不同利益相关者对企业治理参与度的差异。为了保证合法性水平最大化,企业会因应利益相关者要求的变化而调整利益相关者对企业治理的参与度。在其他条件不变下,当某一类利益相关者对企业的要求提高时,企业会降低该类利益相关者参与治理的程度;而其他利益相关者对企业治理参与度的变化,则要视该类利益相关者要求变化的程度以及企业满足不同利益相关者之间初始的单位满足程度的难度对比关系而定,既可能提高也可能降低。在不同利益相关者的要求不变的情况下,企业为获取合法性而投入的资源总量的变化将引起各类利益相关者对企业治理的参与度发生同方向的变化,但不同利益相关者对企业治理参与度的变化程度不一样。
This article uses legality as an analytical tool and maximizes the level of legitimacy to conduct research on corporate stakeholders’ governance issues, thus consolidating the theoretical basis for corporate social responsibility. Research shows that, driven by the goal of maximizing the level of legality, companies will actively meet the expectations of various stakeholders and implement stakeholder governance. The difference in the importance of different stakeholders to the company and the difficulty in meeting the expectations of different stakeholders directly determine the differences in the participation of different stakeholders in corporate governance. In order to ensure the maximum level of legitimacy, companies will adjust stakeholder participation in corporate governance in response to changes in the requirements of stakeholders. Under the other conditions being unchanged, when certain types of stakeholders’ demands for enterprises increase, the enterprises will reduce the degree of involvement of such stakeholders in governance; and other stakeholders’ changes in the participation of corporate governance must be considered Such stakeholders may be required to increase or decrease depending on the degree of change and the difficulty of the company meeting the initial unit satisfaction level among different stakeholders. With different stakeholders’ demands unchanged, changes in the total amount of resources invested by companies to obtain legality will lead to changes in the same direction of participation of various stakeholders in corporate governance, but different stakeholders The degree of change in corporate governance participation is not the same.