作者：Dr. Alex Liu（AACTP 首席专家教授；南加州大学教授；斯坦福大学博士）
四资本理论来源于创业发展的大量研究。因而在提出后，自然快速得到创业发展、和企业发展人士的认同。专家们认为，只有四种资本得到最佳的结合时，创业最容易成功，企业最能得到快速的发展。
与此同时，发展精神资本的理念和一些实行方案在企业社会责任、和企业发展的可持续性业界也开始获得到不同程度的认可。一些学者认为，商业道德的概念比企业社会责任更深入，而精神资本的概念又比商业道德更深入。
近些年来，“企业社会责任”概念广为流行并备受重视，比如《财富》和《福布斯》等商业杂志在企业排名评比时都加上了“社会责任”标准。在西方，上市公司一般都设有企业社会责任部门。但在实际操作上，大多数的企业社会责任部，都还像是一个公关部，仅仅协调一些慈善事务和宣传事务，起到为企业做社会责任的化妆、和为企业救火的作用。为此，这种为避免批评而建立的企业社会责任部门，受到了越来越多的批评。
四资本理论认为，一旦企业的四种资本得到最佳的结合，企业社会责任自然获得实质性的良好落实；为此，企业也有长远的、可持续性的快速发展。在美国，许多实证研究也证实这一主张。自2001年以来，美国各大学已有许多研究证实，企业强烈的社会责任与企业的长远金融收益呈现正面且有意义的相关。也就是说，企业的社会责任越强，企业的收益越好。但是，表面的化妆式的“社会责任”工作，则可能起反作用。
为此，许多企业的企业社会责任部，已开始学习和了解四资本理论，并运用四资本理论来完成实现企业社会责任、和企业可持续性发展。因为，在四资本理论的框架指导下，企业社会责任、和企业的长远可持续性发展是相互促进的，而不是矛盾的。
【英文】
4Capital and Corporate Social Responsibility
Our 4Capital theory originates from the entrepreneurship research we have conducted. Naturally, the theory has quickly obtained recognition in the fields of entrepreneurship and business development. Many scholars and practitioners such as Ernest Chu agree that start-ups have better chance to succeed and established enterprises can enjoy rapidly growth, only if these organizations achieve an optimal combination of material capital, intellectual capital, social capital and spiritual capital.
At the same time, belief in developing spiritual capital and some related practice plans are starting to gain recognition in the fields of corporate social responsibility and enterprise sustainable development. Some scholars and some practitioners including Ken Eldred claim that business ethics is a better concept than corporate social responsibility, while spiritual capital catches more meaningful aspects than the business ethics.
In recent years, corporate social responsibility has become a popular term, with its importance being recognized widely. For example, both Fortune and Forbes added a social responsibility category in their enterprising rating. In Europe and North America, almost all public companies have established their CSR departments. But, in practice, most of these CSR departments function like public relation departments with their functions focusing on philanthropy and self-promotion. These CSR departments are seen like cosmetics and fire departments. Therefore, these CSR as being established to avoid criticism actually have received a lot of criticism.
4Capital theory believes that once an enterprise achieves its optimal 4Capital combination, corporate social responsibility will be achieved naturally. At the same, the enterprise will also achieve a long term and sustainable rapid development. In the United States, a lot of empirical research such as that published in Global Finance and Strategic Management Journal confirmed our views. Since 2001, more and more research has been conducted to demonstrate a strong significant positive relationship between CSR and long-term financial performance. That is, the stronger CSR an enterprise has, the better its financial return. However, cosmetic CSR only produced negative impacts on financial return for the corporations adopting them.
For the above mentioned reasons, the CSR departments of many enterprises have started to learn about our 4Capital theory and started to make effort in applying 4Capital theory to achieve corporate social responsibility and to achieve long term sustainable development, because corporate social responsibility and long term sustainable development are in supporting each other, rather than in conflict with each other under our 4Capital theory.
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