摘 要
在新冠疫情這場全球性公共衛生危機中，企業面臨前所未有的挑戰。
在新冠疫情這種突發公共衛生事件中，企業社會責任的履行不僅關係到企
業自身的生存和發展，還深刻影響著社會穩定和公共福祉。 本文以深圳市
C 建築有限公司為案例，探索企業在危機情況下如何通過企業社會責任
（CSR）活動有效參與社會治理，旨在分析這些活動如何影響企業的持續發
展及其對社會的貢獻。
本研究采用案例研究方法，通過深圳市C 建築有限公司的實際調查來
分析其在疫情期間的CSR 履行情況進而探討危機狀況下企業主對社會責任
的洞察、動機、策略等解讀。 研究主要通過問卷調查和訪談來收集數據。
問卷設計涉及企業在疫情期間採取的具體社會責任措施，訪談則涵蓋企業
高層、員工及合作夥伴等不同利益相關者，以獲得多角度的數據和觀點。
此外，研究還通過文獻綜述，結合企業社會責任金字塔理論和利益相關者
理論，系統分析了企業在經濟、法律、倫理和慈善四個層面上的責任履行
情況。
研究發現，深圳C 建築有限公司在疫情期間通過多種措施履行企業社
會責任，如捐贈防疫物資、為員工提供健康保障措施等，有效維護了企業
的運營穩定和員工的健康安全。 公司的CSR 活動不僅增強了公眾對企業
的正面形象，也促進了與政府和社區的良好關係。 然而，研究也指出公司
在法律責任和倫理責任的履行上仍面臨一定挑戰，尤其是在資訊透明度和
利益相關者參與方面需要進一步加強。

Enterprises are facing unprecedented challenges in the global public health
crisis of the COVID-19. The fulfillment of corporate social responsibility (CSR)
in a public health emergency such as the COVID-19 is not only related to the
survival and development of the enterprise itself, but also has a profound impact
on social stability and public well-being. Taking Shenzhen C Construction Co.,
Ltd. as a case study, this paper explores how enterprises can effectively
participate in social governance through Corporate Social Responsibility (CSR)
activities in crisis situations, aiming to analyze how these activities affect the
sustainable development of the enterprise and its contribution to society.
This study adopts a case study approach to analyze the CSR fulfillment of
Shenzhen C Construction Co. during the epidemic through an actual survey. The
study mainly collects data through questionnaires and interviews. The
questionnaire was designed to cover the specific CSR measures taken by the
company during the epidemic, while the interviews covered different
stakeholders, such as the company's top management, employees and partners,
in order to obtain data and perspectives from multiple perspectives. In addition,
the study also systematically analyzed the fulfillment of corporate responsibility
at four levels: economic, legal, ethical and charitable through a literature review,
combined with the pyramid theory of corporate social responsibility and
stakeholder theory.
The study found that Honest Hong Construction Co., Ltd. fulfilled its CSR
during the epidemic through a variety of measures, such as donating antiepidemic
materials and providing health protection measures for its employees,
which effectively maintained the operational stability of the company and the
iv
health and safety of its employees. The company's CSR activities not only
enhanced the public's positive image of the company, but also promoted good
relations with the government and the community. However, the study also
points out that companies still face certain challenges in the fulfillment of their
legal and ethical responsibilities, especially in the areas of information
transparency and stakeholder engagement, which need to be further strengthened.

陈通, 青平, & 涂铭. 企业社会责任在品牌危机中的作用研究. 当代财
经, (02), 165.
崔巍, & 贺琰. (2021). 危机时期企业社会责任与股票收益的关系研
究. 财经理论与实践, (6), 59-66.
何洁, 毛焱, 梁滨, & 王苗苗. (2020). 新冠肺炎疫情背景下企业社会
责任对员工韧性的影响研究. 中国人力资源开发, 37(8), 35-47.
胡银花, 孔凡斌, & 许正松. (2018). 食品安全危机下企业社会责任对
品牌修复的实证研究. 企业经济, (2), 132-138.
李建升 & 李巍.(2015).危与机:基于企业社会责任危机管理案例比较.淮
阴工学院学报(01),64-68.
刘伟伟. (2014). 跨国企业社会责任的概念界定. 法制与社会: 旬刊,
(031), 243-244.
徐芸. (2015). 民营企业社会责任危机管理研究. 时代经贸, (29), 74-
76.
尹瑞芸. (2016). 企业社会责任研究——基于社会危机的视角. 会计师,
(13), 40-41.
张哲. (2022). 公共危机情境下企业社会责任对组织韧性的作用机制研
究. 中国物价. (06),113-115
43
Bhattacharya, C. B., & Sen, S. (2003). Consumer-company identification: A
framework for understanding consumers’ relationships with companies.
Journal of Marketing, 67(2), 76-88.
Friedman, M. (1970). A Friedman doctrine: The social responsibility of
business is to increase its profits. The New York Times Magazine, 13, 32-
33.
Moon, J., Crane, A., & Matten, D. (2005). Can corporations be citizens?
Corporate citizenship as a metaphor for business participation in society.
Business Ethics Quarterly, 15(3), 427-451.
Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an extended
theoretical conceptualization. Academy of Management Review, 30(1),
166-179.
Carroll, A. B. (1999). Corporate social responsibility: Evolution of a
definitional construct. Business & Society, 38(3), 268-295.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward
the moral management of organizational stakeholders. Business Horizons,
34(4), 39-48.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory
of the firm perspective. Academy of Management Review, 26(1), 117-127.
44
David, P., Kline, S., & Dai, Y. (2005). Corporate social responsibility practices,
corporate identity, and purchase intention: A dual-process model. Journal
of Public Relations Research, 17(3), 291-313.
Barnett, M. L. (2007). Stakeholder influence capacity and the variability of
financial returns to corporate social responsibility. Academy of
Management Review, 32(3), 794-816.
Kotler, P., & Lee, N. (2008). Corporate social responsibility: Doing the most
good for your company and your cause. John Wiley & Sons.
Urminsky, O. (2000). Standardization of corporate social responsibility
initiatives and its impact. Journal of Business Ethics, 34(3), 299-312.
Wang, H., Tong, L., Takeuchi, R., & George, G. (2016). Corporate social
responsibility: An overview and new research directions. Academy of
Management Journal, 59(2), 534-544.
MacLean, T. L., & Behnam, M. (2010). The dangers of decoupling: The
relationship between compliance programs, legitimacy perceptions, and
institutionalized misconduct. Academy of Management Journal, 53(6),
1499-1520.
Mair, J., & Hehenberger, L. (2014). Front-stage and backstage convening: The
transition from opposition to mutualistic coexistence in organizational
philanthropy. Academy of Management Journal, 57(4), 1174-1200.
45
Yang, Z., Jiang, Z., Lau, P. Y. Y., & Zhao, H. (2019a). Can you walk the talk?
An examination of the impact of managerial positive rhetoric on employee
outcomes. Journal of Business Ethics, 159(4), 1045-1061.
Muller, A., & Whiteman, G. (2009). Exploring the geography of corporate
philanthropic disaster response: A study of Fortune Global 500 firms.
Journal of Business Ethics, 84(4), 589-603.
Kim, S. (2019). The process model of corporate social responsibility (CSR)
communication: CSR communication and its relationship with consumers'
CSR knowledge, trust, and corporate reputation perception. Journal of
Business Ethics, 154(4), 1143-1159.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of
stakeholder identification and salience: Defining the principle of who and
what really counts. Academy of Management Review, 22(4), 853-886.
Henriques, I., & Sadorsky, P. (1999). The relationship between environmental
commitment and managerial perceptions of stakeholder importance.
Academy of Management Journal, 42(1), 87-99.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
Mattingly, J. E., & Berman, S. L. (2006). Measurement of corporate social
action: Discovering taxonomy in the Kinder Lydenburg Domini ratings
data. Business & Society, 45(1), 20-46.
46
Matten, D., & Moon, J. (2008). "Implicit" and "explicit" CSR: A conceptual
framework for a comparative understanding of corporate social
responsibility. Academy of Management Review, 33(2), 404-424.
Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The relationship
between corporate social responsibility and shareholder value: An
empirical test of the risk management hypothesis. Strategic Management
Journal, 30(4), 425-445.
Wang, H., & Qian, C. (2011). Corporate philanthropy and corporate financial
performance: The roles of stakeholder response and political access.
Academy of Management Journal, 54(6), 1159-1181.
Sapienza, P., & Zingales, L. (2012). A trust crisis. International Review of
Finance, 12(2), 123-131.
Lins, K. V., Servaes, H., & Tamayo, A. (2017). Social capital, trust, and firm
performance: The value of corporate social responsibility during the
financial crisis. Journal of Finance, 72(4), 1785-1824.
Zhang, R., & Zi, Y. (2020). Corporate social responsibility and stock market
performance during financial crises: Evidence from the Chinese stock
market. Journal of Business Ethics, 163(3), 589-605.
Torres, A., & Marshall, J. (2018). The impact of corporate social responsibility
on firm resilience during natural disasters. Journal of Business Ethics,
150(1), 163-179.
47
Lateef, S., & Akinsulore, A. (2021). The role of corporate social responsibility
in enhancing resilience to the COVID-19 pandemic: Evidence from
African firms. Journal of Business Research, 123, 341-349.