中央企业社会责任审计机制研究

作为中国企业的龙头,中央企业纷纷履行社会责任,发布社会责任报告,为中国广大中小型企业树立了良好的典范,让社会责任成为企业的核心价值理念的一部分,为建设国家和谐社会做出贡献,引领中国现代企业文明的发展进程。在这样的大环境下,社会责任报告不仅仅需要在内容上有所规范,对企业发布的社会责任报告更是要同财务报告一样进行审计,并且提出了更高的要求。本文旨在建立一套比较完善的、适合中央企业的社会责任报告体系,更重要的是建立一套针对中央企业社会责任报告的审计机制,为国内建立全面的社会责任审计机制提供思路,从而构成完整的企业社会责任体系。     

社会责任报告与鉴证相关问题研究——以苏宁2011年社会责任报告为例

一、企业社会责任报告的解读苏宁电器股份有限公司是中国3C(家电、IT,消费类电子)家电连锁零售企业的领先者,是中国最大的商业零售企业,经营商品涵盖了空调、冰洗、彩电、小家电、通讯、电脑、数码、OA办公、厨卫,以及百货、图书、家居等。本文以其2011年度社会责任报告为例,对我国企业社会责任报告与鉴证等相关问题进行研究与分析。(一)苏宁社会责任报告的主要内容2011年社会责任报告是苏宁公司公布的第4份社会责任报告,该报告披露了公司     

报告

《中国企业社会责任报告白皮书(2014)》近日,中国社会科学院经济学部企业社会责任研究中心、新华网、正德至远社会责任机构连续第4年共同发布了《中国企业社会责任报告白皮书(2014)》。《报告》以2014年度1007家企业发布的社会责任报告为研究对象,通过分析企业社会责任报告的信息披露情况及报告管理等内容,辨析出当前我国企业社会责任报告领域的最新特点及未来趋势,同时选取华电、中国移动等8家企业作为典型案例,详述企业过程性管理的优秀实践,以供其他企业参考借鉴。     

论企业社会责任会计信息的披露

对企业社会责任会计信息进行恰当的披露,有利于人们全面了解企业社会责任的履行情况.本文就企业社会责任会计信息披露的原则、内容、报告模式等内容予以阐述.     

企业社会责任报告鉴证内容及方式研究

本文以2009-2011年度企业社会责任报告为样本,对企业社会责任报告鉴证的内容和方法进行分析。结果发现,会计师事务所和专业机构的鉴证内容主要包括数据准确性、企业社会责任报告的编制流程、重要社会责任事项披露情况、利益相关方的有关情况及是否遵循相关原则等,而行业协会、专家评级委员会、专家及相关方则主要就报告编制和企业社会责任本身进行相关建议。不过和财务报表审计的数据可靠性相比,社会责任报告的数据准确性只涉及与企业相关原始文件进行对比,并没有涉及到对原始文件数据本身准确性的鉴证。社会责任报告的鉴证方法也比财务报表审计简单很多,主要是运用抽样检查法检查报告与原始文件的一致性,并运用访谈法了解企业的社会责任事项及报告的编制流程,由此判断数据的可靠性。     

社会责任会计计量和披露问题探讨

鉴于社会责任会计计量的复杂性、和内容的广泛性和社会责任会计信息供给不足的问题,本文主要探讨了企业社会责任计量方法、报告模式、以及信息内容选择等,目的是督促企业积极履行社会责任,增加社会责任会计信息数量,提高社会责任会计信息质量.     

主要金融集团企业社会责任报告对比分析

为了推动国内银行业企业社会责任报告的编制工作，本文对国内外主要金融机构已发布的商业银行企业社会责任报告进行了对比分析，主要涉及企业社会责任的定义、企业社会责任报告框架、内容和措施的对比，以及报告所披露获奖情况的介绍，并在此基础上对国内银行业社会责任报告的内容提出了框架性的建议。[编者按]     

中外企业社会责任报告信息披露比较

本文通过对中国石油和壳牌石油2006~2009年度社会责任报告在形式和内容上的比较,分析了中外企业社会责任报告披露的异同之处,然后对改进我国企业社会责任报告披露提出了一些重要启示:统一社会责任报告的编制框架;完善利益相关方的参与和信息反馈机制;开展社会责任报告第三方审验;社会责任报告内容要体现平衡原则;选择适当的社会责任报告披露形式以提高披露的效果。     

社会责任国际标准——ISO 26000的提出及制定进程

进入21世纪后,随着人类社会可持续发展理念的逐步深入人心,相关国际组织加大了对企业履行社会责任范围、内容、报告及其规范的指导力度,国际标准化组织则起到了重要的推动作用,其近期的核心工作就是制定社会责任国际标准——ISO26000,文中对其背景与进展作了初步评述。     

关于社会责任审计理论框架构建的探索

如今,虽然履行社会责任已逐步得到各企业的重视,并且很多企业加入到定期发布社会责任报告的队伍中,但是社会责任缺失案例仍旧屡见不鲜.因此,企业社会责任的履行情况受到包括利益相关者在内的社会各界的关注.为了更好地引导企业履行社会责任,规范企业的社会责任报告,社会责任审计的重要性越来越明显.本文从利益相关者理论和委托代理理论出发,结合我国的实际情况进行具体分析,对构建社会责任审计理论框架进行了探索.     

The institutionalisation of corporate social responsibility reporting

This study examines corporate social responsibility reporting (CSRR) structures through a comparison of the disclosures in two countries with different social issues. The analysis is guided by a focus on the legitimisation offered by isomorphism. We compare the 2007 annual report and website (including standalone report) CSRR of a matched sample of 18 Australian and 18 South African mining companies. Among the 30 comparisons of disclosure patterns, 29 show no difference. We also provide examples of specific disclosures that show a remarkable level of similarity in CSRR and in the CSRR management structures adopted in the two countries. Our findings show similar overall patterns of CSRR in diverse settings, while differences in CSRR content at a more detailed level remain. For example, companies refer to the applicable national regulations and rules; as well as to their specific local communities. These findings provide evidence that the same reporting templates are used in CSRR globally. There is evidence to suggest that CSRR is institutionalised through professionalization and other means, suggesting a need to interpret CSRR characteristics and patterns as a reflection of global CSRR templates. Management intent or company-specific characteristics, such as social and environmental performance, do not necessarily drive CSRR patterns.     

Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh

While many studies of the motivations behind the corporate social responsibility reporting (CSRR) practices of large corporations have been reported internationally, few have focussed on multinational corporation (MNC) subsidiaries. Most importantly, we still do not know how host country institutional norms, or parent corporation policies, influence MNC subsidiaries embarking upon CSRR. By integrating legitimacy theory (LT) and neo-institutional theory (NIT) explanations, this paper offers a theoretical framework for investigating the CSRR practices of MNC subsidiaries in general, and provides empirical evidence on the nature and motivations of subsidiaries’ CSRR practices in Bangladesh, a developing country. Employing a case study method and using qualitative data, the study finds that CSRR practice in Bangladeshi MNC subsidiaries is limited, consisting mainly of employee information. This observation mirrors the overall CSRR trend in Bangladesh. A desire for internal legitimacy emerges as the primary motivation for CSRR practice in MNC subsidiaries. In particular, the external host country environment of the Bangladeshi subsidiaries seems to be a major limitation in the development of CSRR.     

公司社会责任履行对财务业绩的影响--基于发布企业社会责任报告下的研究

文章以2011～2012年披露企业社会责任报告的486家上市公司为样本,运用OLS回归方法,实证检验上市公司在发布企业社会责任报告的情况下,公司社会责任对财务业绩的影响。研究结果表明：上市公司多次发布企业社会责任报告能够促进公司财务业绩;公司履行社会责任能够直接促进公司财务业绩的提高;上市公司履行社会责任可以通过发布企业社会责任报告提高公司财务业绩。     

Griffiths on community care

The Government's concern with community care found expression in the commissioning of Sir Roy Griffiths to prepare a report The result was a report which recommends more responsibility for local authorities than the Government has recently proposed in other fields. Some commentators question whether authorities will have the will or ability to deliver.     

管理层团队背景特征与企业社会责任报告印象管理——来自中国重污染行业上市公司的经验证据

基于高阶梯队理论,以2009-2015年披露社会责任报告的中国重污染行业上市公司为样本,研究管理层团队背景特征对社会责任报告印象管理的影响。结果表明：平均较为年长、高学历和良好社会声誉的管理层团队能够显著抑制社会责任报告印象管理行为;管理层团队社会声誉与性别异质性同样可以显著抑制社会责任报告印象管理程度,而学历和专业背景异质性则会进一步加剧社会责任报告印象管理程度;进一步考虑产权性质差异,发现管理层团队背景特征与社会责任报告印象管理之间的关系在国有企业与非国有企业之间存在显著差异。     

企业社会责任报告传递信息效度研究

通过分析国内上市公司2012年发布的社会责任报告与公司社会绩效的相关性来揭示社会责任报告反映信息的有效性,从而考察上市公司社会责任报告的质量水平。实证结果表明：上市公司社会责任报告与社会绩效之间存在显著关系,但社会绩效变量对社会责任报告水平解释能力较弱,表明上市公司社会责任报告存在一定的虚构内容。政府部门应加强监管,使企业社会责任行为落到实处。为认识我国上市公司履行社会责任提供了新的视角和经验证据,对于促进上市公司提高社会责任信息披露水平、积极履行社会责任具有现实意义。     

Accountability as aporia,testimony, and gift

This paper contributes to the understanding of accountability in its relation with responsibility. It applies Derrida's work on responsibility, testimony, and gift to the problematic of accountability. Accountability's entanglement in the tension between, morality and ethics, singular and general responsibilities is examined, and Derrida's analysis of the aporia of responsibility is expressed and explored in terms of an aporia of accountability: It is argued that accountability relies on responsibility but that the rendering of accountability tends to undermine responsibility. In seeking to make a positive contribution to the question of how accountability might contribute to raising levels of responsibility for the other, the wholly other, the paper critically builds on existing Levinasian perspectives on this question, and develops the suggestion, inspired by Derrida's work, that in appropriate circumstances the reconfiguring of accountability as testimony and as gift might help enhance responsibility.     

The Corporate Social Responsibility (CSR) Trend

Corporate Social Responsibility, or “CSR,” has recently become a subject of study by financial economists. While there is no shortage of anecdotal evidence to support all variety of positions, broad‐based statistical evidence about the CSR movement is in short supply. This article presents some new empirical evidence that aims to answer three related questions about CSR: First, are corporations increasing their “investment” in what is considered socially responsible behavior? Second, does corporate investment in social responsibility affect a company's financial performance and shareholder value? Third, why do companies invest in CSR: to increase shareholder value, or to uphold a “moral” commitment to non‐investor stakeholders and “society”? Using a social responsibility metric that measures the net CSR strengths (i.e., strengths less concerns) of each S&P 500 and Domini 400 company, the authors report that the average net CSR for both indexes decreased during the 15‐year period (1991‐2005) of the study—though the Domini 400, as might be expected, experienced a smaller decline. The authors also report that corporate strengths have increased, on average, but at a slower rate than the “concerns,” which suggests that corporate CSR efforts may be aimed at a moving target with steadily rising expectations and requirements. Second, the authors report that companies with more CSR strengths or fewer CSR weaknesses produced higher ROA over the same 15‐year period. The authors' findings here suggest a “circular” causality in which profitable companies are more likely to invest in CSR initiatives to begin with, but then find their performance further improved by such investment. Third, the authors' findings suggest that most companies devote resources to CSR initiatives as a means of maximizing long‐run value rather than out of a prior commitment to stakeholders. More specifically, the study shows that companies appear to invest more heavily to build CSR strengths than to eliminate CSR concerns. And as the authors conclude, this behavior is consistent with a strategy of using CSR as a form of “risk management” that promotes corporate strengths in order to limit the potential negative effects of—perhaps by diverting attention from—their weaknesses.     

企业社会责任报告鉴证意见是否具有信息含量——来自我国上市公司的经验证据

近年来,我国上市公司披露企业社会责任报告的现象越来越多,企业保证社会责任报告质量的方式有两种:一是独立第三方出具的企业社会责任报告鉴证意见;二是企业董事会对企业社会责任报告质量出具的自我承诺。这两种保证形式是否具有信息含量是大家所关心的问题。本文以沪深两市2009—2010年披露企业社会责任报告的940家上市公司为研究对象,依据信号传递理论,运用事件研究法研究发现:企业社会责任报告鉴证意见具有正向的市场反应,而董事会承诺不具有市场反应。根据我国的制度背景、理论分析和实证结果,从如何完善我国的企业社会责任报告鉴证标准、鉴证主体、鉴证客体、政府部门对董事会承诺的监管重点等方面提出了政策建议。     

Corporate Social Responsibility Amid Social Distancing During the COVID-19 Crisis: BRICS vs. OECD Countries

This paper compares today’s corporate management in developing markets (BRICS countries) vs. developed markets (the OECD countries). The influence of determining a new social corporate management season considering social distancing amid the COVID-19 pandemic on emerging markets' economic growth is ascertained and set apart from corporate management in developing markets. This paper helps clarifying and better understanding the role of corporate social responsibility in the conditions of an economic crisis against the background of the COVID-19 pandemic. This work provides scientific arguments that allow solving critical discussions regarding the advantages (growth of quality of life, an increase of business's competitiveness) and costs (limitation of economic growth, non-commercial use of profit, and increased price for goods and services) of domestic production and consumption. In the long-term, responsible financial practices return all investments and allow countries to better cope with a crisis. The research supplies a new view of corporate social responsibility as a measure of crisis management. It reflects its advantages at a time of social distancing in the conditions of the COVID-19 pandemic. The institutionalization of corporate social responsibility in emerging countries is not predetermined by internal factors (approach to doing business or organizational culture), if not by external factors (market status, state regulation, and consumer awareness). These circumstances prove the high complexity of strengthening corporate social responsibility in developing countries. In the conditions of social distancing – due to the COVID-19 pandemic – corporate social responsibility goes to a new level. In both developing and developed countries, one of the most widespread manifestations of corporate social responsibility is the entrepreneurship's transition to the remote form of activities. This envisages the provision of remote employment for workers and the online purchase of goods and services for consumers.