试论企业家社会责任行为的道德动因

随着我国经济的飞速发展,当今社会频繁出现企业家道德良知丧失、企业诚信匮乏与环境污染加剧等有碍社会发展的不和谐现象。这些问题的症结所在,大多可归结为企业家社会责任行为的缺乏。通过微观层面与宏观层面的分析,我们可以对企业家社会责任行为的道德动因略作了解,还望能对学者们更深入的研究有所裨益。     

社会责任投资与价值投资相悖吗?——基于国际经验的比较

社会责任投资促进了公司绩效评价模式的变革。从美国和亚太地区的经验来看,社会责任投资的整体表现更好;社会责任形象较好公司股票价格表现更佳;强有效的资本市场一方面将推动社会责任形象好的公司股票获得更高估值,另一方面也将促使上市公司在社会责任领域投入更多资源。长远来看,社会责任投资与价值投资并不相悖。社会责任投资在中国的发展之路还属于起步阶段,中国上市公司对企业社会责任持有非常积极的观点,但中国资本市场并没有给企业社会责任积极评价。     

Measuring sustainability risks: A rational myth?

The objective of this paper is to investigate the rigorousness and reliability of sustainability rating agencies' evaluation of corporate sustainability risks. Using grounded theory, this study conducts a qualitative analysis of 32 semi‐structured interviews with practitioners involved in this activity and shows the trade‐offs and rational myths underlying this evaluation process. The image of rationality and rigorousness projected by sustainability risk measurements is mostly intended to address the increasing institutional pressures for reliable and comparable information, particularly from institutional investors and socially responsible investment decision makers. Nevertheless, risk analysts face serious challenges due to the lack of reliable information, the unpredictability of sustainability risks, the methodological issues related to the measurement process, and the complexity and context‐dependency of risk assessment. These challenges call into question the official and optimistic rhetoric of rating agencies. This study contributes to the literature on sustainability risks and rational myths in organizations. Managerial implications and avenues for future research are also discussed.     

The impact of socially responsible human resource management on employees' organizational citizenship behaviour: the mediating role of organizational identification

Based on insights from social exchange and social identity theories, this paper examines the influence of three dimensions of socially responsible human resource management (SR-HRM), namely legal compliance HRM, employee-oriented HRM and general CSR facilitation HRM, on employees' organizational citizenship behaviour (OCB). Structural equation modelling of dyadic data collected from Chinese employees and their direct supervisors in three phases revealed that whilst organizational identification fully mediated the relationship between employee-oriented HRM and employee OCB, general CSR facilitation HRM had a direct effect on employee OCB. In contrast, legal compliance HRM neither influenced employee OCB directly, nor indirectly through organizational identification. The findings highlight the important but complex role played by SR-HRM in eliciting positive employee work outcomes, and contribute to our knowledge of the mechanisms underlying this relationship.     

低碳经济下中国中产阶级消费观念的重构

中产阶级的消费观念是中国消费主流趋势的代表,其固有的消费主义思想、奢侈消费与炫耀性消费的享乐主义思想和超前性消费理念,及其所引发的代际不公平和造成的代内不公平,对低碳经济的发展产生了严重的负面影响。只有在消费观念中融入生态消费意识、绿色消费意识、适度消费意识、责任消费意识、公平消费意识,才能使中产阶级承担起低碳社会责任,做低碳消费方式的推动者,为实现我国经济社会可持续消费作出应有贡献。     

Management practices in Australasian ethical investment products: a role for regulation?

This paper adds to the literatures on socially responsible investment (SRI), investment management, regulation of financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and regulated social reporting in financial services. Australian and New Zealand regulations require issuers of self‐declarative SRI products to provide details on methods used in portfolio construction. Regulators' objectives to standardize the reporting of portfolio construction and thus improve its comparability were identified by examination of parliamentary debates and other public reports. Portfolio construction styles of 86 SRI products managed by 63 financial institutions in Australia and New Zealand were chosen for analysis. Statistical analysis was conducted to identify associations between styles, construction methods and assessment techniques over a four‐year period: 2004–2007. These aspects were further examined in 18 case studies. Over the period, diversity and intensity of construction methods had increased both within and between investment managers. The non‐standard nature of management consultation used in SRI products, marketing needs to distinguish rather than standardize investment methods and the types of information thought relevant to clients did not reconcile easily with the types of information required by regulation. The more recent products in the sample tended to reference market indexes in portfolio construction, separate social considerations from financial considerations and delegate qualitative assessments of invested companies. Consumer policy implications arise from questions bearing on the integrity of information attached to investment products and the effective monitoring of delegated investment processes. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.     

促进居民消费的政策建议

由美国次贷危机所引发的经济金融危机使各主要发达经济体陷入衰退,我国经济由于较高的外贸依存度亦受到较大影响。因此,大力促进内需增长、提高居民消费水平、改善居民消费结构是推进我国经济社会持续稳定发展的重要手段。本文通过分析消费在推动经济增长中的作用机制以及制约我国消费扩张的深层原因,探讨促进我国消费扩张的政策途径。     

优化家庭收入结构能促进消费升级吗？

收入总量是影响家庭消费升级的重要因素,但不同收入来源对家庭消费的影响具有异质性。本文基于收入结构视角分析不同收入来源对家庭消费结构升级和家庭消费价格升级的影响。研究结果显示：收入结构对中国家庭消费升级具有很强的影响,收入结构的优化不仅可以促进消费结构的升级,还能加快家庭消费价格的升级。但这种促进作用在不同收入来源和收入水平的家庭中具有很强的异质性——工资性收入占比和财产性收入占比的提高有助于消费结构的升级和日常消费的价格升级,且财产性收入对两种消费升级的作用都更大,反映出财产性收入可以在消费升级中发挥更大作用;中、低收入家庭对当期的工资性收入依赖程度较高;相比城市家庭而言,工资性收入和财产性收入更有助于农村家庭消费升级,且财产性收入的提升作用更大。