中央企业是国有经济的中坚力量，是国家治理体系的重要组成部分，履行社会责任更是中央企业与生俱来的使命。长期以来，企业开展社会责任工作大多是为满足监管要求或是塑造品牌形象，但随着社会的发展，其价值早已超出了企业层面，成为重塑政府、企业与社会关系和实现经济、社会、环境综合价值最大化的重要抓手。2022年3月，国资委社会责任局的成立标志着对中央企业社会责任建设工作提出了更高的要求，故对中央企业社会责任管理的研究具有重要意义。通过查阅相关文献发现，目前的研究已经不能满足新的政策要求和时代发展的需要，并主要集中在社会责任实践方向，在管理方向的研究较少，且大多还只是从企业管理的角度出发。

本文基于治理的视角以利益相关者、企业公民等理论为基础对中央企业社会责任管理展开了研究，并以某一中央企业为例，通过借鉴和参考现有框架和理念要求等针对案例特点构建了新的框架和具体指标。首先，依据模型框架对其社会责任治理、管理、实践和披露四个层面的各项指标通过发放问卷和访谈相结合的方式进行案例调研，并对数据统计及内容分析后梳理出G单位社会责任管理现状；其次，通过访谈、资料收集的方式对案例现有成果进行归纳梳理；再次，基于调研结果分析出存在问题及以治理的视角对其成因进行解释；最后，通过结合问题成因，并以公共治理理论为依据对各治理主体提出了具体对策，从而探索出中央企业社会责任管理的治理之道。

G单位作为资本投资公司，不仅行业涉及众多，还同时兼具产业运营管理和资本投资的双重功能，并且涵盖了多种属性的企业，所以作为研究对象具有典型性和复杂性的特征。经调查研究发现，G单位在社会责任管理方面有一定基础，已形成了良好的社会责任理念，建立了相应的社会责任工作机制，且已落实到管理与实践层面，例如已连续14年发布社会责任报告、践行绿色投资和助力乡村振兴等社会责任管理成果，但还存在管理机制不完善、议题实践开展不全面和相关行业参与度不高等问题。基于治理视角，从规范、引导、协同等方面探究问题成因后，对各治理主体提出关于如何加强管理制度的全面性、监督手段的合理性以及提升治理能力等方面的对策。最终形成以共建目标、共享资源和共创价值为导向的公共治理模式而实现协同各治理主体共同参与治理，进而以提高管理推动实践，实现中央企业履责能力提升，从而使企业和社会共创长远和持续的发展。

Central enterprises are the backbone of the state-owned economy and an important part of the country's governance system. Fulfilling social responsibilities is an inherent mission of central enterprises. For a long time, enterprises carry out social responsibility work mostly to meet regulatory requirements or to build brand image, but with the development of society, its value has already gone beyond the enterprise level, and become an important starting point to reshape the relationship between government, enterprises and society and to maximize the comprehensive value of economy, society and environment. In March 2022, the establishment of the Social Responsibility Bureau of SASAC marked a higher requirement for the construction of central corporate social responsibility. Therefore, it is of great significance to study the social responsibility management of central enterprises. By reviewing relevant literature, it is found that the current research has been unable to meet the new policy requirements and the needs of the development of The Times, and mainly focuses on the practice direction of social responsibility. There are few studies in the management direction, and most of them only start from the perspective of enterprise management.

From the perspective of governance, this paper studies the social responsibility management of central enterprises based on theories of stakeholders and corporate citizenship. At the same time, taking a central enterprise as an example, a new framework and specific indicators are constructed according to the characteristics of the case by drawing on and referring to the existing framework and concept requirements. First, according to the indicators of governance, management, practice and disclosure in the framework of the model, a case study was conducted through a combination of questionnaires and interviews. After analyzing the data statistics and content, the current situation of social responsibility management of G unit was sorted out. Secondly, the existing results of the case are summarized and sorted through interviews and data collection. Thirdly, based on the survey results, the existing problems are analyzed, and their causes are explained from the perspective of governance. Finally, by combining the causes of the problem and based on the public governance theory, it puts forward specific suggestions and countermeasures for each governance subject, so as to explore the governance method of the central enterprise's social responsibility management.

As a capital investment company, Unit G not only involves many industries, but also has the dual functions of industrial operation management and capital investment and covers enterprises with various attributes. Therefore, as a research object, it has the characteristics of typicality and complexity. Through the survey found, G unit in a certain foundation in social responsibility management, has formed a good social responsibility concept, establish the corresponding social responsibility work mechanism, which has been implemented at the management and the practice level. For example, it has released social responsibility reports for 14 consecutive years, implemented green investment and helped rural revitalization and other social responsibility management achievements, but there are still problems such as imperfect management mechanism, incomplete implementation of issues and low participation in related industries. Based on the perspective of governance, after exploring the causes of problems from the aspects of regulation, guidance, and coordination, it proposes countermeasures for each governance body on how to strengthen the comprehensiveness of the management system, the rationality of supervision methods, and the improvement of governance capabilities. Finally, a public governance mode oriented by jointly building goals, sharing resources and creating values will be formed, so as to cooperate with all governance subjects to participate in governance. In this way, management promotion practice will be improved, and the responsibility performance of central enterprises will be enhanced, so that enterprises and society can jointly create long-term and sustainable development.