我国共享价值研究现状和未来趋势——基于本体论与认识论的考量

被引:5
作者
张鲜华
郭佳斌
机构
[1] 兰州财经大学会计学院
关键词
共享价值; 企业社会责任; 可持续发展; 社会创新; 利益相关者;
D O I
暂无
中图分类号
F272 [企业计划与经营决策];
学科分类号
1201 ;
摘要
"共享价值"自2006年由Porter&Kramer提出以来,已成为一个全球范围的跨学科研究领域。本文基于本体论和认识论对其进行了定性与定量两种视角的内容分析。结果表明,我国学界普遍接受了西方学者对共享价值的经典定义,并根据我国背景进行了置换与拓展。与此同时,少数先行学者对如何计量共享价值做出了有益探索,但并没有将其与类似概念区分开来,相关真实案例也不算丰富。针对共享价值在国内学界远未成为跨学科研究领域的现状,需要在未来尽快解决如何精准定义、如何计量、如何用全面系统视角进行案例分析,以及如何更广泛地考量共享价值所形成的社会影响等四个方面的问题。
引用
收藏
页码:52 / 61
页数:10
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