基于利益相關(guān)者的飯店企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系研究
本文選題:飯店 + 企業(yè)社會(huì)責(zé)任 ; 參考:《東北財(cái)經(jīng)大學(xué)》2012年碩士論文
【摘要】:2011年企業(yè)社會(huì)責(zé)任研究中心發(fā)布了《企業(yè)社會(huì)責(zé)任報(bào)告白皮書2011》,主要研究了我國企業(yè)社會(huì)責(zé)任報(bào)告披露情況,并予以評(píng)級(jí)。其涉及行業(yè)有房地產(chǎn)建筑業(yè)、銀行業(yè)、通信設(shè)備制造業(yè)、醫(yī)藥生物制造業(yè)等。根據(jù)該白皮書的披露,我國飯店業(yè)企業(yè)社會(huì)責(zé)任報(bào)告水平僅處于起步階段。通過網(wǎng)絡(luò)檢索發(fā)現(xiàn)在9家飯店類上市公司中僅金陵飯店一家發(fā)布了飯店企業(yè)社會(huì)責(zé)任報(bào)告,且其他未上市飯店公司或集團(tuán)也很少披露有關(guān)飯店企業(yè)社會(huì)責(zé)任的信息。那么,我國飯店企業(yè)社會(huì)責(zé)任處于什么水平?飯店履行企業(yè)社會(huì)責(zé)任是否到位? 目前飯店業(yè)內(nèi)并不存在企業(yè)社會(huì)責(zé)任方面的標(biāo)準(zhǔn),也沒有可行的評(píng)價(jià)工具。研究者多采用聲譽(yù)指數(shù)法或內(nèi)容分析法來評(píng)價(jià)飯店企業(yè)社會(huì)責(zé)任行為,主觀性強(qiáng)而且其目的大多用于實(shí)證分析。本研究對(duì)構(gòu)建一套可行并具有可操作性的飯店企業(yè)社會(huì)責(zé)任指標(biāo)體系進(jìn)行積極嘗試,主要解決的問題有: (1)飯店企業(yè)社會(huì)責(zé)任是什么; (2)飯店企業(yè)社會(huì)責(zé)任對(duì)象是誰及飯店對(duì)其應(yīng)承擔(dān)的責(zé)任; (3)對(duì)飯店管理者來說這些具體責(zé)任指標(biāo)的權(quán)重是否相等; (4)如何評(píng)價(jià)飯店企業(yè)社會(huì)責(zé)任履行水平。 本研究在收集數(shù)據(jù)資料時(shí)主要采用問卷調(diào)查法,要求調(diào)查對(duì)象對(duì)每一指標(biāo)評(píng)價(jià)飯店企業(yè)社會(huì)責(zé)任的重要性做出判斷。根據(jù)調(diào)查結(jié)果構(gòu)建指標(biāo)體系,并向6位飯店管理者發(fā)放權(quán)重調(diào)查問卷,要求其根據(jù)實(shí)踐經(jīng)驗(yàn)對(duì)指標(biāo)間的相對(duì)重要性做出判斷。另外本文還分析了著名飯店集團(tuán)網(wǎng)站上有關(guān)企業(yè)社會(huì)責(zé)任的信息并將其匯總。針對(duì)所收集的數(shù)據(jù),本文采用變異系數(shù)法和層次分析法進(jìn)行分析。最終確定了飯店企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系,并構(gòu)建了該指標(biāo)體系的應(yīng)用模型。 本研究認(rèn)為飯店企業(yè)社會(huì)責(zé)任是指飯店在經(jīng)營過程中或做出經(jīng)營決策時(shí)不僅要承擔(dān)對(duì)投資者的責(zé)任而且還要承擔(dān)對(duì)員工、顧客、政府、合作者等其他利益相關(guān)者的責(zé)任。本文結(jié)合飯店業(yè)的行業(yè)特點(diǎn)概括了飯店企業(yè)社會(huì)責(zé)任的特殊性,并將飯店企業(yè)社會(huì)責(zé)任的對(duì)象確定為顧客、員工、投資者、政府、社區(qū)、環(huán)境和合作伙伴等,指出了飯店對(duì)每一利益相關(guān)者的具體責(zé)任。構(gòu)建的飯店企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系中共包含48個(gè)三級(jí)指標(biāo),且各指標(biāo)所占權(quán)重不同。這說明了飯店管理者在承擔(dān)飯店企業(yè)社會(huì)責(zé)任時(shí)應(yīng)當(dāng)有所側(cè)重,充分考慮企業(yè)能力、性質(zhì)等因素。另外,在研究過程中發(fā)現(xiàn)國內(nèi)和國外飯店企業(yè)社會(huì)責(zé)任存在一定差距,這種差距主要表現(xiàn)在理論研究和實(shí)踐兩方面。在指標(biāo)體系應(yīng)用研究中由于數(shù)據(jù)資料有限僅將其應(yīng)用于金陵飯店。在今后研究中應(yīng)當(dāng)擴(kuò)大應(yīng)用范圍,并用于縱向和橫向比較分析。
[Abstract]:In 2011, the CSR Research Center issued the White Paper on Corporate Social responsibility (CSR) report 2011, which mainly studied the disclosure of CSR report in China and rated it.Its involves the real estate construction industry, the banking industry, the communication equipment manufacturing industry, the medicine biology manufacturing industry and so on.According to the disclosure of the white paper, the level of corporate social responsibility report of hotel industry in China is only in its infancy.Through the network search, it is found that only Jinling Hotels have issued the hotel corporate social responsibility report among the 9 hotel listed companies, and other unlisted hotel companies or groups seldom disclose the information about the hotel corporate social responsibility.So, what is the level of corporate social responsibility in our hotel?Does the hotel fulfill the corporate social responsibility in place?At present, there is no corporate social responsibility standard in hotel industry, and there is no feasible evaluation tool.Most researchers use reputation index method or content analysis method to evaluate corporate social responsibility behavior in hotels, which is subjective and mostly used for empirical analysis.This study is an active attempt to construct a set of feasible and operable hotel corporate social responsibility index system. The main problems are:1) what is the corporate social responsibility of hotel;(2) who is the object of the corporate social responsibility of the hotel and the responsibility of the hotel to it;3) whether the weights of these specific responsibility indicators are equal to those of hotel managers;4) how to evaluate the level of corporate social responsibility performance in hotels.In this study, questionnaire survey was used to collect data, and the survey subjects were asked to judge the importance of evaluating the corporate social responsibility of hotel enterprises.According to the results of the survey, the index system is constructed, and six hotel managers are given the weight questionnaire, which requires them to judge the relative importance of the indicators according to the practical experience.In addition, this paper analyzes the information about corporate social responsibility on the website of famous hotel group and summarizes it.Based on the collected data, the method of coefficient of variation and analytic hierarchy process are used to analyze the data.Finally, the evaluation index system of hotel corporate social responsibility is established, and the application model of the index system is constructed.This study holds that the corporate social responsibility of hotel enterprises refers to the responsibility of the hotel not only to the investors but also to the employees, customers, governments, partners and other stakeholders in the process of management or when making management decisions.This paper generalizes the particularity of hotel corporate social responsibility according to the industry characteristics of hotel industry, and defines the target of hotel corporate social responsibility as customer, employee, investor, government, community, environment and partner, etc.The specific responsibility of the hotel to each stakeholder is pointed out.The evaluation index system of hotel corporate social responsibility consists of 48 tertiary indicators, and the weights of each index are different.This shows that hotel managers should pay more attention to the corporate social responsibility and fully consider the factors such as enterprise ability and nature.In addition, it is found that there is a certain gap between domestic and foreign hotel corporate social responsibility, which is mainly reflected in the theoretical research and practice.In the application research of the index system, it is only applied to Jinling Hotel because of the limited data.Application should be expanded in future research and applied to longitudinal and horizontal comparative analysis.
【學(xué)位授予單位】:東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2012
【分類號(hào)】:F719;F270
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