企业社会责任平衡计分卡系统与企业绩效:中小企业案例研究

IF 0.4 Q4 MANAGEMENT
E. Wong
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引用次数: 3

摘要

本文旨在研究马来西亚中小企业使用企业社会责任平衡计分卡系统的绩效衡量。研究了企业社会责任平衡计分卡系统四个角度对企业绩效评估的影响。本文的目的是研究非财务企业社会责任措施的改进是否会导致绩效措施的改进。为了检验这些关系,使用Utting(2007)引入的四视角方法收集数据。这一发现表明,通过更加重视企业社会责任措施,组织的经营绩效可以大大提高。结果还表明,企业客户满意度的提高是由于企业社会责任测量实施的增加引起的。文章的最后,提出了本研究对中小企业的启示,并对今后的研究提出了建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CSR Balanced Scorecard Systems and Business Performances: SMEs Case Study
This paper aims to examine the performance measurement using the CSR Balanced Scorecard system in SMEs firms in Malaysia. It investigates the relationships of the four perspectives of CSR Balanced Scorecard system toward performance measurement. The purpose of this paper is to investigate whether or not the improvement of the non-financial CSR measures will lead to the improvement of performance measures. To test these relationships, data were collected using the four perspectives approach introduced by Utting (2007). The finding indicates that the organizational business performance can be greatly increased by putting greater emphasis to CSR measures. The results also reveal that the increases of firms customer’s satisfaction is caused by the increase implementation of CSR measurement. At the end of the article, the implications of this study for SME industries and some suggestions are discussed for future studies.
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