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企业社会责任一直是战略管理研究的重要课题,其理论和实践都得到了很大的发展,但其测量技术仍有一定局限。本文对国内外有关企业社会责任的研究进行了简要梳理,指出目前的企业社会责任评价与测量中存在的局限。根据国外研究者的最新研究成果,重点探讨项目反应理论模型在企业社会责任评价中应用的可行性,完整地介绍了基于项目反应理论的企业社会责任评价的数学模型。同时,对项目反应理论在战略管理领域更广泛的应用进行了展望。
Corporate social responsibility has always been an important issue in strategic management research. Its theory and practice have been greatly developed, but its measurement technology still has some limitations. This paper briefly reviews the domestic and foreign research on corporate social responsibility and points out the limitations in the current corporate social responsibility assessment and measurement. According to the latest research results of foreign researchers, this paper focuses on the feasibility of application of project response theory model in corporate social responsibility evaluation, and introduces the mathematical model of CSR evaluation based on project response theory. At the same time, the application of project response theory in the field of strategic management is forecasted.