شهروندی شرکتی: رویکردی نوین برای تبیین جایگاه واقعی اجتماعی شرکت‌ها

نویسندگان

https://doi.org/10.22105/ssfmi.v2i4.97

چکیده

هدف: در دهه‌های اخیر، تشدید هم‌زمان چالش‌های زیست‌محیطی، اجتماعی و اقتصادی، جایگاه شرکت‌ها را از یک بنگاه صرفا سودآور به یک بازیگر نهادین در متن جامعه ارتقا داده است؛ بااین‌حال، رویکردهای متعارف مسئولیت‌پذیری اجتماعی شرکتی و گزارشگری مالی و غیرمالی، عمدتا بر بعد "پاسخگویی" شرکت‌ها متمرکز بوده و در تبیین "جایگاه واقعی اجتماعی" شرکت، در مقام یک کنشگر برخوردار از حقوق و تعهدات متقابل، ناکافی به ‌نظر می‌رسند. هدف این مقاله، معرفی و تبیین "شهروندی شرکتی" به‌عنوان رویکردی نوین و فرارونده از مسئولیت اجتماعی است که در آن، شرکت به‌مثابه "شهروند سازمانی" در شبکه‌ای از روابط حقوقی، نهادی و اجتماعی، همزمان متعهد به ایفای مسئولیت‌های اقتصادی، قانونی، اخلاقی و اجتماعی در برابر ذینفعان بوده و درعین‌حال، محق به مطالبه حمایت‌ها، ثبات نهادی، فرصت‌های منصفانه و شناسایی هویت و مشروعیت خود از سوی جامعه و حاکمیت است.

روش‌شناسی پژوهش: این مقاله با اتکا بر ادبیات میان‌رشته‌ای مدیریت، حسابداری، جامعه‌شناسی و نظریه ذینفعان تدوین شده است.

یافته‌ها: این مقاله تمایزهای مفهومی شهروندی شرکتی با مسئولیت اجتماعی و گزارشگری پایداری را تبیین کرده و نشان می‌دهد که چگونه گذار از نگاه یک‌سویه "شرکت مسئول" به نگاه متوازن "شرکت مسئول و ذی‌حق"، می‌تواند به فهم دقیق‌تری از رابطه شرکت و جامعه، به‌ویژه در محیط‌های درحال‌توسعه‌ای مانند ایران، منجر شود. یافته تحلیلی مقاله حکایت از آن دارد که مفهوم نوین شهروندی شرکتی، ظرفیت آن را دارد که به‌عنوان چارچوبی تفسیری برای بازخوانی نقش شرکت‌ها در ساختار اجتماعی، بازتعریف انتظارات متقابل میان شرکت‌ها و ذینفعان و فراهم‌سازی زمینه ارتقای اعتماد، کاهش تعارضات و تقویت حرکت به سوی توسعه پایدار مورداستفاده قرار گیرد.

اصالت/ارزش افزوده علمی: مفهوم نوین شهروندی شرکتی به‌عنوان چارچوبی تفسیری برای بازخوانی نقش شرکت‌ها در ساختار اجتماعی، بازتعریف انتظارات متقابل میان شرکت‌ها و ذینفعان و فراهم‌سازی زمینه ارتقای اعتماد، کاهش تعارضات و تقویت حرکت به سوی توسعه پایدار قابل‌استفاده است.

کلمات کلیدی:

شهروندی شرکتی، مسئولیت‌پذیری اجتماعی شرکت‌ها، پایداری، توسعه پایدار

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دانلود

چاپ شده

2026-03-16

شماره

دوره 2 شماره 4 (2025): Strategic Studies in Financial Management and Insurance

نوع مقاله

مقالات شماره جاری

ارجاع به مقاله

دریائی ع. (2026). شهروندی شرکتی: رویکردی نوین برای تبیین جایگاه واقعی اجتماعی شرکت‌ها. مطالعات راهبردی در مدیریت مالی و بیمه, 2(4), 296-306. https://doi.org/10.22105/ssfmi.v2i4.97
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