企业社会责任的维度和变量模型通过结构方程进行更新
Miguel A Bustamante-Ubilla1,2, Mauricio Carvache-Franco3, Orly Carvache-Franco4
1Facultad de Economía y Negocios, Universidad de Talca, Talca, Chile.
PloS one
|June 25, 2024
概括
这项研究开发了一种经过验证的企业社会责任 (CSR) 模型,包含15个因素和66个变量. 该模型为公司提供了一个复杂的工具,可以准确地测量和管理它们对社会的影响.
科学领域:
- 商业和管理的管理.
- 组织行为 组织行为
- 可持续性研究 可持续性研究
背景情况:
- 企业社会责任 (CSR) 正在从合规向整体方法发展.
- 增加数据可用性需要复杂的企业社会责任管理工具.
- 现有的企业社会责任模型需要更新的指标来准确评估社会影响.
研究的目的:
- 确定代表性企业社会责任管理模式的变量和维度.
- 使用因数和结构建模验证通用CSR模型.
- 为更准确和最新的企业社会责任指标开发一个工具.
主要方法:
- 在瓜亚斯 (厄瓜多尔) 的667名中层和高级管理人员中进行调查.
- 探索性因素分析 (EFA) 来从项目中形成因素.
- 结构方程建模 (SEM) 用于使用合适度指数进行模型验证.
主要成果:
- 确定了具有高共性和显著因子负载的相关因子系统.
- 不符合标准的变量被排除在外,改进了模型.
- 一个包含15个因素和66个变量的最终模型得到了批准.
结论:
- 经过验证的企业社会责任模型为组织管理提供了一个强大的框架.
- 该模型为企业社会责任提供了准确和当前的维度和指标.
- 这项研究为理解和报告企业社会影响提供了一个复杂的工具.
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