浅谈企业的社会责任——以武广客运专线施工为例

企业作为市场经济体系的主体部分,不但肩负着现实企业自身经济效益,还肩负着企业对社会的应有贡献的社会责任.企业的社会责任可对国家实现可持续发展、构建社会主义和谐社会起到一定程度的促进作用,同时也对企业提高竞争力、实现可持续性发展有重要的作用.     

科学发展观与企业社会责任

科学发展观不仅是指导国家发展的先进理念,也是企业健康成长的指南针.有什么样的发展观,就会有什么样的发展道路、发展模式和发展战略.企业如果没有科学发展观的指导,就会进入误区,甚至会走向"死胡同".科学发展观的提出对我国企业社会责任有了新的要求.科学发展观要求企业又好又快地发展;科学发展观要求企业把以人为本作为社会责任的核心;科学发展观要求企业全面协调可持续发展;科学发展观要求企业必须坚持统筹兼顾.     

论我国和谐环境下经济中的企业社会责任

企业社会责任是20世纪以来凸现于诸多学科领域的一个重要概念,也是建构企业与社会和谐关系的一种基本思想.本文在分析企业社会责任与构建社会主义和谐社会的关系时,分别从和谐社会背景下研究企业社会责任的重要性、企业社会责任是构建和谐社会的重要内容、企业社会责任是构建和谐社会新要求三个方面展开;然后通过引导企业树立社会责任观念,对推进企业社会责任法制化、完善企业社会责任的监督机制等提出对策思考.     

社会资本与“经济人”是补充还是替代

社会资本在企业管理及经济社会发展中发挥着越来越重要的作用。学界对社会资本与传统经济学"经济人"假设的关系有着激烈的争论,这一现象的内在原因是对社会资本的本质和内涵的认识存在误区。社会资本与"经济人"并不矛盾,而且有着很大的互补性,它们在社会责任观上是一致的,社会资本还是实现利益最大化的工具。解决社会公平和社会责任问题要通过道德和法制建设,决不能依靠狭隘地批判和抛弃"经济人"。     

基于关系契约理论的企业社会责任体系的构建

关系契约理论与企业社会责任具有很强的契合性,以其为理论分析框架,有助于阐明我国企业社会责任的特定内涵和体系。基于关系契约理论,构建了我国企业的社会责任体系,主要包括保护消费者权益的责任、维护企业员工权益的责任、保护生态环境的责任、发展社会公益事业的责任等。明确企业社会责任体系范围,有利于企业自愿承担社会责任,成为"经济人"与"社会人"相统一的合法企业公民。     

对构建和谐社会的社会责任会计的理性思考

社会经济快速发展的同时也带来了一系列问题,如环境污染、劳动保护、职工就业、养老医疗保险、失业保险、企业赞助、产品质量等.企业承担的社会责任问题就受到了越来越多的关注,社会责任会计的研究与实施就迫在眉睫.社会责任会计是社会责任与会计学的有机结合,其目的在于实现经济效益与社会效益的共同提高.     

企业公益捐赠的社会责任理论解析

企业社会责任理论在国外已有了较大的发展.根据社会责任理论分析,公益捐赠是企业履行社会责任的重要方式,是实现企业局部利益与社会整体利益、长期决策与短期决策相统一的重要渠道,是企业实现自身发展的重要战略,因此,企业公益捐赠是完全符合社会责任理论的企业行为.     

企业社会责任中的经济因素与非经济因素

企业社会责任概念提供了改善企业与社会关系的重要切入点.以企业的道德属性来认识企业社会责任,与把企业社会责任看作附加商品买卖的功利论观点,都未能揭示其本质特性."社会需求"是企业社会责任的经济因素,信息的获取与披露、经理人的自由裁量权等是企业社会责任的非经济因素.经济因素固然重要,但它在非经济因素的影响下发挥作用;经济因素决定了在此时此地实现社会需要与企业需要结合的最大可能,而非经济因素则影响着其具体结合的程度.因此,在现实意义上,着眼于非经济因素,更能达到促进企业社会责任运动的目标.     

经济伦理下的企业社会责任

当今中国,在激烈的市场竞争中,企业社会责任这一问题,已日益引起社会各界的关注,尤其在注重构建和谐社会的时代背景下,这一问题更有着极为重要的现实意义。"企业社会责任"是近来人们议论的热点话题之一,但在经济学领域中,对于什么是社会责任、企业是否应该承担社会责任以及承担哪些责任仍然     

和谐社会建设视域中的企业社会责任

企业承担社会责任是和谐社会建设题中应有之义,但是当前企业社会责任的缺失却成为和谐社会建设的桎俈。企业承担社会责任能够实现双赢,不仅可以提升企业的生存质量、修正企业发展态势,而且可以为企业发展营造良好的社会环境,同时和谐社会建设又进一步强化了企业社会责任,赋予企业社会责任更丰富的内涵。     

论驱动市场型企业的社会责任

驱动市场型企业社会责任理论研究尚属空白。驱动市场型企业社会责任既具有和一般企业社会责任的共同特点,又具有自身的独特属性。本文首先介绍了驱动市场型企业社会责任的基本特点,然后提出驱动市场型企业社会责任的两个独特属性：行动的自主性和责任的自觉性,结构的重构性和责任的系统性。在对驱动市场型企业社会责任分析的基础上,进一步分析了社会责任对驱动市场型企业创新的驱动机制,并提出把道德嵌入驱动市场型企业的创新决策。     

企业慈善捐赠行为研究——基于上海企业的实证分析

近年来,作为企业社会责任的重要表现形式之一,企业捐赠行为得到了很快的发展。运用因子分析和统计描述方法对上海87家企业的捐赠行为从动机、结构和管理3个方面进行实证分析,并得出研究结论和启示,以期为我国企业慈善捐赠策略提供借鉴和参考。     

基于集体主义的企业科技向善：逻辑框架与竞争优势

新冠疫情对经济及社会运行造成了重大冲击,除了履行慈善捐赠等传统社会责任行为,一些企业还通过科技创新与善意的产品供给抗击疫情,企业与社会的融合互动更加紧密,据此引出企业科技向善概念。通过厘清企业科技向善概念,梳理了企业科技向善与竞争优势的关系,讨论了企业科技向善的未来研究方向,从企业与社会关系角度丰富和扩展了企业战略管理研究,并为企业管理实践与政府监管提供了新视角。     

Certification of corporate social responsibility activities in oligopolistic markets

Abstract We investigate the impact of alternative certifying institutions on firms’ incentives to engage in costly Corporate Social Responsibility (CSR) activities as well as their relative market and societal implications. We find that the CSR certification standard is the lowest under for‐profit private certifiers and the highest under a Non Governmental Organization (NGO), with the standard of a welfare‐maximizing public certifier lying in between. Yet, regarding industry output, this ranking is reversed. Certification of CSR activities is welfare enhancing for consumers and firms and should be encouraged. Finally, the market and societal outcomes of CSR certification depend crucially on whether certification takes place before or after firms’ CSR activities.     

Comparing ad valorem and specific taxes with corporate social responsibility

This paper examines the welfare ranking of indirect tax systems with corporate social responsibility (CSR) in a duopoly. Findings show that the two firms' cost and CSR asymmetries both play important roles. If the cost-efficient firm has a higher CSR level, the standard result in traditional tax theory is sustainable. Namely, ad valorem tax (specific subsidy) policies are considered superior to specific tax (ad valorem subsidy) policies. However, if the cost-inefficient firm has a significantly higher CSR level, the standard result is reversed. This result remains robust in an oligopoly model or under a tax revenue constraint.     

Corporate social responsibility and strategic trade policy: An endogenous timing game and its policy implications

This study incorporates the corporate social responsibility (CSR) initiatives of a domestic firm and analyses strategic trade policy towards a foreign firm in a different market structure. We show that the tariff rate under a foreign (domestic) firm's leadership is lowest when the degree of CSR is large (small). We also show that the foreign firm's leadership yields the highest welfare when the degree of CSR is intermediate, while the domestic firm's leadership yields the highest welfare otherwise. In an endogenous‐timing game, we show that a simultaneous‐move outcome is the unique equilibrium when the degree of CSR is small; thus, it is never socially desirable. We also show that the domestic firm's leadership can be an equilibrium, which results in the highest welfare when the degree of CSR is large. Finally, when the degree of CSR is large, collusive behaviours between the domestic and foreign firms can increase welfare.     

Corporate social responsibility,profits and welfare with managerial firms

This paper analyses the equilibrium outcomes in a duopoly market where firms follow corporate social responsibility (CSR) behaviours under managerial delegation. It is shown that in the subgame perfect Nash equilibrium of the game, both firms emerge as CSR-type, and the firms’ profitability (resp. the welfare of consumers and society) are beneficiated (resp. harmed) by the CSR behaviour. This result is in sharp contrast with the conventional result (established under non-managerial firms) that the higher the CSR sensitivity to consumer surplus, the lower (resp. higher) the firms’ profitability (resp. the consumer surplus and social welfare).     

基于声誉视角的企业社会责任实施策略研究

企业应当如何寻求社会责任与社交媒体交融背景下的企业社会责任(CSR)实施策略?这已成为全球经济面临的现实难题,对于处在声誉压力下的中国企业更是如此。文章通过全面回顾"声誉机制与CSR之间存在关联"的相关研究成果,以来自中国的两家企业(联想与宏碁)为商业案例,从公司治理、工作环境以及企业公民实践三个维度对其CSR实践进行了详细比较与系统分析,以期验证西方学者提出的"声誉机制对CSR实施策略具有正面影响效应"观点。结果表明:声誉机制确实可以促进企业加强自我约束,选择负责任的商业实践,成为法律规制、政府监管等正式制度的有益补充和替代,对中国企业来说也不例外。最后,结合中国企业现实处境,文章提出从回报角度认知CSR、取得行业标准认证、从局部小处起步等将CSR策略性融入到企业日常运营中的几点启示。     

Duopoly Competition with Corporate Social Responsibility

This paper highlights the effect of firms’ position on firms’ strategies with corporate social responsibility (CSR) practices under three different cases: Cournot competition; Stackelberg competition with the CSR firm taking the leader position and turnover, with the profit maximising (PM) firm playing as the leader. Some interesting conclusions are achieved. First, the CSR firm always produces more than the PM firm. Second, the outputs of both firms (the consumer surplus) under the PM firm's leading position are larger than those under Cournot. Third, the profits of both firms (producer surplus) under the PM firm playing the leading position are less than those under Cournot. Surprisingly, when the PM firm first moves, the PM firm's profits are the lowest while the CSR firm's outputs are the highest in all three cases. Finally, the relationship of social welfare under the three cases is ambiguous.     

Corporate Social Responsibility and International Competition: A Welfare Analysis

This paper examines the welfare implications of corporate social responsibility (CSR) in international markets under imperfect competition. Based on a stylized model of an import‐competing duopolistic market, we show the feasibility of moving toward tariff reductions when both domestic and foreign firms launch CSR initiatives in that their payoffs include not only individual profits, but also the benefits of consumers. For the case where the foreign exporter unilaterally adopts the consumer‐oriented CSR as a strategy, there is a rent‐shifting effect because the foreign firm's payoff increases whereas the domestic firm's profit decreases. In response, the importing country's government raises its tariff on the foreign product. If, instead, the domestic firm adopts the CSR strategy unilaterally, the rent‐shifting effect disappears and both the competing firms’ payoffs increase. We further identify the conditions under which the CSR initiatives of the firms constitute the dominant strategy, leading to a Pareto efficient outcome at which the firms’ payoffs, consumer surplus, and social welfare are at their maximum levels.