融入企业社会责任的公司治理探究

企业履行社会责任的呼声日益高涨,那么,如何应对新形势下的企业社会责任成为了公司治理的新挑战。主要探讨了公司治理与企业社会责任的关系以及为企业社会责任融入公司治理提供了相应的对策。     

论公司治理与企业社会责任的关系

近年来,随着经济社会的发展,公司治理问题和企业社会责任越来越受关注。企业在为社会创造财富的过程中,其治理机制的良莠和履行社会责任绩效的高低之间的矛盾亦日益凸显。因此将社会责任落实到公司治理的机制当中已是大势所趋。首先阐述了公司治理和企业社会责任的概念及相关理论,继而分析了两者之间的相互作用的关系,最后从公司治理角度出发,提出了采用一种新的公司治理模式以提高公司治理效率的建议。     

公司治理与企业社会责任实证研究

文章选取了2007-2009深市沪市的80家上市公司对公司治理与企业社会责任进行了实证研究.实证研究表明第一大股东持股比例与企业社会责任正相关.公司治理结构的完善对企业履行社会责任具有很大的促进作用.     

公司治理、企业社会责任与消费者权益保护问题研究

按照近年兴起的利益相关者治理理论,企业社会责任是公司治理结构的核心特征,公司治理结构的设置必须认同和适当保护消费者等利益相关者的合法权益,以履行社会责任为公司治理的基本目标.本文提出我国当前完善外部法律制度环境是企业履行对消费者的社会责任的前提和基础,完善消费者参与的公司治理的内部和外部机制是建立健全企业社会责任,强化消费者权益保护的重要保障.     

企业社会责任与公司治理的耦合：基于利益相关者理论

公司治理和企业社会责任都产生于现代大公司的出现，二者统一于企业管理理论的新分支：利益相关者理论和实践中。该文对企业社会责任和公司治理结构的内涵做了较为详细的分析，着重提出公司治理是企业社会责任得以实施的重要途径；企业社会责任则能够推动公司治理的有效改善与良性发展。     

基于公司治理与政府监督下的食品行业企业社会责任研究

本文以食品行业企业社会责任为研究对象,分析了内部公司治理和外部政府监督两种方式对企业社会责任履行的影响。其中内部公司治理主要以独立董事为研究重点,外部政府监督以惩罚力度为研究重点,通过分析内外部因素,为食品企业社会责任管理提供建议思路。     

企业社会责任视角的公司治理研究

企业社会责任导向下的公司治理问题已成为国内公司治理研究的一个新的趋势。以利益相关者理论为连接纽带,社会责任恰到好处的融入到公司治理机制之中,并由此建立起各利益相关者共同参与的公司治理模式是一种利人利己的最优抉择。以社会责任为视角,探讨如何建立四大利益相关者共同参与的公司治理机制。     

公司社会责任信息披露与公司治理关系研究综述与启示

社会责任信息披露日益受到企业的重视,企业在设置公司治理机制时,也越来越关注各利益相关者的需求,国内外学者从不同方面考察了社会责任信息披露与公司治理之间的关系。本文从董事会特征、股权结构以及领导权结构这三个公司治理的主要影响因素对国内外文献进行梳理,并在此基础上对其未来研究提出了建议。     

企业社会责任与相关公司治理研究述评

企业社会责任与公司治理研究相结合具有重要意义。文章对企业社会责任研究脉络与现状进行了概述,并对相关"股东至上理论"、"利益相关者理论"这两种不同的公司治理理论进行评述,发现相关外部治理研究被忽视,应给予更多重视,公司治理与企业社会责任研究相结合的力度也应强化。     

试论企业社会责任影响下的公司治理问题

企业社会责任在低碳经济的背景下显得尤为突出，对于大多数企业来说。正在进行由消极地履行社会责任到主动履行社会责任的转变．社会责任的理念也被众多企业管理者引入企业治理中。本文主要分析企业社会责任影响下的公司治理相关问题。希望对于今后企业管理和发展具有一定帮助。     

Does corporate social responsibility influence corporate innovation? International evidence

Whether corporate social responsibility (CSR) affects corporate innovation remains controversial in the literature. We re-examine this issue using a newly available comprehensive innovation database on 20 countries and find support for the view that CSR performance fosters innovation. This effect of CSR is reflected on corporate innovation through its environmental and social dimensions. We also show that the effect of CSR on corporate innovation is less pronounced in emerging countries, but this is driven only by the environmental dimension of CSR. Finally, in comparison to common-law countries, we report a more positive impact of CSR on innovation in civil-law countries.     

Institutional investors' corporate site visits and corporate investment efficiency

This study examines the association between institutional investors' corporate site visits (CSVs) and the visited firms' investment efficiency. Using unique CSVs' data from China, this study provides empirical evidence that institutional investors' CSVs lessen the visited firms' corporate investment inefficiency, including both over- and underinvestment. The negative relationship between CSVs and investment inefficiency is less pronounced for firms with higher quality financial reporting and better corporate governance. In addition, CSVs show a decrease in corporate overinvestment by monitoring the risk-taking activities of younger CEOs and expansionary firms, and supervising the use of excess free cash flows. Meanwhile, CSVs could mitigate underinvestment by reducing managerial shirking from entrenched CEOs, such as dual or longer-tenured CEOs. The possible economic mechanism behind this association is that CSVs increase institutional shareholding percentages. All the main findings are robust to a battery of endogeneity and robustness tests.     

Corporate character,corporate virtues

This paper extends previous discussions of corporate character and corporate virtues. By drawing particularly on the work of Alasdair MacIntyre, it offers a perspective on context-dependent categories of the virtues. It then provides a philosophically grounded framework which enables a discussion of which virtues are required for business organizations to qualify as virtuous. It offers a preliminary taxonomy of such corporate virtues and provides a revised definition of corporate character.     

Environmental integrity and corporate responsibility

Environmental disasters like Bhopal have a way of calling attention to environmental and corporate ethical issues. This paper discusses these issues in terms of a livable environment as an inalienable right and of corporate responsibility as an philosophical and social psychological disposition that enables corporations to respect that right. The corporate conscience is compared to the individual conscience and analyzed according to the moral development theories of Lawrence Kohlberg. Its moral development is recognized as problematic from the cited performance records of some leading multinational corporations and from the anti-environmental lobbying efforts of the chemical industry itself. Outreach programs in environmental health associated with research projects in corporate ethics are suggested to develop the corporate conscience for preserving environmental integrity through corporate responsibility.Richard Guerrette is Lecturer in Sociology at the University of Connecticut at Hartford. He is also a Research Fellow at Yale Divinity School where he is conducting a research study in organization management process and corporate ethics. He is an author of two books on ecumenical ministry and social movement organization in the church and has published extensively in theological journals. He operates EQUIPAX, an organization/management consulting service in Farmington, Connecticut.     

Board composition and corporate philanthropy

Using agency theory, this study empirically examined the relationship between board composition and corporate philanthropy. Generally, the ratio of insiders to outsiders, the percentage of insider stock ownership, and the proportion of female and minority board members were found to be positively and significantly associated with firms' charitable contributions.Jia Wang received his Ph.D. from the University of Tennessee, Knoxville. He is an associate professor of management at California State University at Fresno. His current research interests include corporate governance and corporate social performance.Betty S. Coffey is an assistant professor of management at Appalachian State University. Her research interests are in the area of corporate social performance and functional level strategic management.     

In search of the roots of corporate reputation management: Being a consistent corporate social performer

Corporate social performance (CSP) has received a particularly high share of attention as one of the main determinants of corporate reputation. However, few studies have tested the extent to which the relationship between CSP and corporate reputation may be affected by industry, country, or other context-related variables. Besides, some conceptual thinking suggests that the impact of CSP on corporate reputation may vary according to the level of consistency of a firm's behaviors. However, this view has not been empirically addressed. For this reason, the main objective of this study is to explore the impact of consistency in CSP management on corporate reputation. Specifically, we analyze both the effect of CSP internal consistency (or consistency between environmental and social performance) and CSP consistency over time on corporate reputation. The results based on data from an international sample of 133 companies for the period 2011 to 2016, support either CSP internal consistency or CSP consistency over time (positive increment of CSP over time) positively affecting corporate reputation. The results also confirm the moderation effect of CSP internal consistency on the relationship between CSP and corporate reputation. These results reveal that consistency in social responsibility management helps a firm to consolidate its corporate reputation.     

The effect of corporate philanthropy on corporate performance of Chinese family firms: The moderating role of religious atmosphere

Drawing on sustainable family business theory and stakeholder theory, this study explores how corporate philanthropy affects corporate performance with the consideration of the moderating effects of religious atmosphere. Based on data of Chinese 534 listed family firms, the results show that corporate philanthropy is positively associated with corporate financial performance (CFP) and corporate social performance (CSP). Moreover, religious atmosphere negatively moderates the relationship between corporate philanthropy and CFP, but positively moderates the relationship between corporate philanthropy and CSP. Our findings provide systemic understandings of family firms' CFP and CSP by drawing important insights of corporate philanthropy and religious atmosphere.     

Linking corporate logo,corporate image,and reputation: An examination of consumer perceptions in the financial setting

This study aims to fill a gap in marketing studies concerning the effect of a logo on consumer evaluations. The research addresses two questions: (1) what are the factors that influence the favorability of the corporate logo; and (2) what are the main influences of this favorability on corporate image and corporate reputation? The favorability of a corporate logo is reflected by the extent to which consumers positively regard that logo. The findings from the consumers' perspectives in the context of a financial setting, suggest that the main factors that bear influence on a favorable corporate logo (antecedents) are: corporate name, design, and typeface. The findings reveal the importance of the company's corporate logo in enhancing the corporate image, attitude toward advertisements, recognizability, familiarity, and corporate reputation. Key implications for managers and researchers are highlighted.     

The ethical significance of corporate law

Corporate legal scholarship has failed in fundamental ways to grasp the ethical significance of corporate law and policy. While the broader economic and social consequences of particular legal developments are routinely debated, too little reflection is given to how such developments affect the moral quality of individual lives within the corporate hierarchy. What is needed is a framework for illuminating the interaction between developments in corporate legal doctrine and the ethical choices of corporate managers. The ethical significance of corporate law derives from two key factors. First, the corporation as an organization mediates between individuals in the corporate hierarchy and their ethical responsibilities. Second, the organizational choices and decision-making structure of the corporation are to a significant degree the product of corporate law. Jeffrey Nesteruk is an Assistant Professor of Business Policy and Environment at Rider College. In addition to his law degree, he holds a master's degree in philosophy. Professor Nesteruk's interests include both business ethics and corporate law. He has published a number of articles and book reviews in various legal journals such as the Columbia Business Law Review, University of Cincinnati Law Review,and DePaul Law Review.He is currently coauthoring a book, Corporations in the Moral Community,to be published by Holt, Rinehart & Winston, Inc.