企业社会责任与和谐社会的构建

构建社会主义和谐社会涉及到各个社会组织的社会责任,其中企业的社会责任在整个社会组织的责任体系中占有重要地位,发挥着重要作用。文章从企业社会责任的概念和内容出发,分析了我国企业履行社会责任的现状并提出加强企业履行社会责任的对策,从而为建设我国社会主义和谐社会做出应有的贡献。     

An expanded investigation into the relationship of corporate social responsibility and financial performance

While many studies have examined the relationship of the two constructs of financial performance and CSR, little consensus has emerged. This study investigates the relationship through a set of comprehensive and long-term financial measures, which include both accounting and market returns. Also, an established CSR database generated through a validated CSR research instrument is used in a new, more thorough manner. While the regression analyses reveal no relationship to exist between the constructs, a number of methodological factors are proposed to play a role in contributing to such findings.     

The contribution of corporate social responsibility to organizational commitment

This study investigates the relationship between organizational commitment and employee perceptions of corporate social responsibility (CSR) within a model that draws on social identity theory. Specifically, we examine the impact of three aspects of socially responsible behaviour on organizational commitment: employee perceptions of corporate social responsibility in the community, procedural justice in the organization and the provision of employee training. The relationship between organizational commitment and each aspect of CSR is investigated within a model that distinguishes between genders and includes a set of control variables that is drawn from the commitment literature (Meyer et al., 2002 Meyer, J.P., Stanley, D.J., Herscovitch, L. and Topolnytsky, L. 2002. Affective, Continuance, and Normative Commitment to the Organization: A Meta-Analysis of Antecedents, Correlates, and Consequences. Journal of Vocational Behavior, 61: 20–52. [Crossref], [Web of Science ®] , [Google Scholar]). The analysis is based on a sample of 4,712 employees drawn from a financial services company. The results emphasize the importance of gender variation and suggest both that external CSR is positively related to organizational commitment and that the contribution of CSR to organizational commitment is at least as great as job satisfaction.     

Corporate performance patterns of Canadian listed firms: Balancing financial and corporate social responsibility outcomes

Based on stakeholder theory and considering the conflicting performance interests of a wide range of stakeholders, this research investigates corporate performance patterns using a cluster analysis of financial, social, and environmental performance dimensions. An analysis of a Canadian sample of 771 company-year observations for the period 2014–2018 reveals three types of corporate performance: financially focused performance, balanced performance, and corporate social responsibility (CSR)-focused performance. Firms in the largest cluster, financially focused performance, deliver poor sustainable performance and prioritize financial performance over social and environmental performance. The CSR-focused performance cluster scores low for financial performance and high for environmental and social performance. The balanced-performance cluster also has higher levels of sustainable performance but is the smallest cluster, accounting for a quarter of the sample. Overall, this study presents a portrait of corporate performance balancing financial and CSR objectives and the evolution of this activity over the research period.     

现代企业文化建设对强化企业社会责任的作用

在现代企业的管理工作中,文化建设具有重要的意义,而且是强化企业社会责任感的先决条件。文章从现代企业管理学的角度出发,简要分析了文化建设对强化企业社会责任的作用。     

The relationships among corporate social responsibility,corporate image and economic performance of high-tech industries in Taiwan

The economic development of high-tech industries in Taiwan focuses on IC design, opt electrics, semiconductors, computer science and telecommunication. It is necessary for business to understand the relations and significance of the economic performance to take the responsibility and keep a positive corporate image, thus they can earn more admiration and trust from customers. How do they take the social responsibility to improve their corporate image and create the economic performance, and finally reach the top one of the whole world? This study discusses the subject concerning the continuing development of business and relevant issues stated above. We found that 68.1% of high-tech industries in Taiwan are in accordance with business ethics and norms of conduct. Businesses take their responsibility practically by participating in public welfare activities. The more responsibilities they fulfill; the better image they have. High-tech industries should target the social responsibility as their first goal and secondly improve their corporate image to increase the economic performance.     

Bridging the gap between corporate social responsibility and new green product success: The role of green organizational identity

In this study we explore the relationship between corporate social responsibility and new green product success based on organizational identity theory. The hypotheses are tested on a sample of 150 companies in China. The results indicate that corporate social responsibility positively affects both green organizational identity and green adaptive ability. We also find that green organizational identity and green adaptive ability are positively influences on new green product success. In addition, we find that green organizational identity partially mediates the relationship between corporate social responsibility and green adaptive ability. Moreover, green organizational identity fully mediates the link between corporate social responsibility and new green product success. This means that corporate social responsibility indirectly and positively affects new green product success through green organizational identity. These results suggest that managers should seek to enhance their organizational sense of green identity and improve their organizational green adaptive ability, which will facilitate their firm's sustainable development. The theoretical and practical implications of these findings for environmental policy are also discussed.     

中国绿色发展中企业环境责任立法探讨

经济活动过程和结果的绿色化主要靠企业承担环境责任来实现,但基于企业的营利本质,期望企业自觉承担环境责任并不现实,必须通过立法从内外部保障、强制其承担环境责任。我国环境保护法及企业法中无法容纳大量的企业环境责任条款,因此我国有必要制定专门的《企业环境责任法》,要求企业承担产品从设计、生产直至废弃的环境责任,并建立环境信息披露、税收优惠等企业承担环境责任的激励约束措施。同时我国应修改环境保护法,提高企业污染环境的成本、将企业环境成本内部化。     

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, governments, public policymakers, investors, unions, environmentalists and others. While at one level there appears to be widespread agreement that CSR and SEA are worthy topics of attention, different groups have very different understandings of these fields. This article provides an analysis of these differences by comparing three broad approaches to SEA: the business case, stakeholder‐accountability and critical theory approaches. It also responds to concerns a number of commentators have expressed regarding the current dominance of ‘business case’ perspectives. While not seeking to impose on readers a ‘correct’ way of viewing SEA and CSR, exposure to competing perspectives is viewed as one way of challenging us to think more reflectively about the frames available to us and their implications for the social realities we construct, embed or seek to change. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

Determinants of board size in an emerging market

Drawing largely upon the selective adaptation paradigm, the resource dependence literature, and the capture argument, we examine determinants of board size using panel data set of Korean‐listed companies that have experienced dramatic changes in their governance system following the 1997 Asian crisis and regulatory reforms. Observing that the firm's compliance with statutory requirements reflects a strategic choice, our results also investigate the idea that the determinants of board size differ between firms actively and passively adapting to regulatory reforms. For actively adaptive firms, board size increases along with firm complexity but it varies inversely with the power of controlling shareholders (CSHs). In contrast, the roles of complexity and CSHs are not significant but seniority‐based promotion is an important factor to increase the size for the passive firms. Our results suggest that determinants of board size differ depending on corporate strategies to comply with statutory requirements in an emerging market where family business is dominant and corporate governance system has substantially changed.     

Factors of internal corporate social responsibility and the effect on organizational commitment

Internal corporate social responsibility (CSR) has become an essential part of organizations' social responsibility. Yet, to date, CSR's internal dimension has been widely neglected in the literature. This paper empirically explores the concept of internal CSR and its relationship to employees' affective and normative organizational commitment. For conceptualizing internal CSR, seven factors are theoretically derived based on social exchange theory. The research model is initially tested through a pre-test consisting of 386 respondents from a German company active in the renewable energy sector. The main survey is carried out in an international pharmaceutical company, resulting in 2081 employee responses. The results reveal that the relevant factors constituting internal CSR are present and that the latter has a strong effect on employees' affective organizational commitment and a comparatively low effect on normative organizational commitment. Furthermore, a mediating role of affective on normative organizational commitment is detected.     

Relationship between perceptions of corporate social responsibility and organizational cynicism: the role of employee volunteering

This study explores the role of positive corporate social responsibility (CSR) perceptions of employees in reducing cynicism toward the organization. As employee involvement in CSR activities through volunteering could influence the perceptions of CSR among employees, the moderating impact of employee volunteering on the relationship between CSR perceptions and cynicism is also tested. Considering that managers and non-managers can have different perceptions of CSR and organizational realities, the relationship between CSR and organizational cynicism is compared among managerial and non-managerial staff working in large organizations. The analysis of 348 questionnaires collected from 191 managers and 157 non-managers showed that positive perceptions of CSR were negatively correlated with organizational cynicism for both managers and non-managers, with significantly stronger negative correlations among managers. Employee volunteering did not significantly moderate the relationship between CSR and organizational cynicism in both groups. The implications of these results on human resource management theory and practice are discussed.     

Crisis spillover of corporate environmental misconducts: The roles of perceived similarity,familiarity, and corporate environmental responsibility in determining the impact on oppositional behavioral intention

Negative impact of a firm's environmental misconduct can spread to other firms under the same category due to stakeholders' categorization. Such problem implies a sociocognitive process that has yet to be explored. Therefore, this study extends the current literature by exploring how interfirm similarity affects the spillover effects through stakeholders' engagement. We propose that interfirm similarity can be perceived by stakeholders as a categorization standard, which can lead to their opposition to other firms. Spillover of misconduct is caused by the decreasing stakeholders' trust, wherein the negative effect is contingent upon stakeholders' perceptions. A questionnaire study is conducted to investigate how people resist an innocent firm in China when a chemistry firm experienced an explosion accident. Our findings confirm that interfirm similarity increases stakeholders' opposition to the innocent firm by decreasing their trust. However, the negative effect is alleviated when the innocent firm is perceived as highly environmentally responsible. Our work contributes to the crisis spillover literature and carries important implications for the management of innocent firms that may lose from an industry peer's misconduct.     

依法履行公司社会责任的对策与有效途径

公司依法承担社会责任,既是构建和谐社会,实现科学发展的客观要求,也是企业在经济全球化背景下,赢得国际国内市场,确保自身又好又快发展的现实需要。在我国目前的环境下,一要坚持实事求是,加强履行公司社会责任的立法和执法,走中国特色立法之路;二要坚持以人为本,加强公司履行社会责任的自觉性、实效性,走公平正义护法之路;三要坚持科学发展,加强公司社会责任与国家、集体、个人利益的可融性、一致性与可持续性,走持续发展共赢之路。     

The pros and cons of rewarding social responsibility at the top

Overemphasis on financial performance criteria to award incentives for CEOs has often been mentioned as one of the main culprits behind recent corporate scandals. In response, there is a growing chorus for inclusion of social performance criteria in the design of executive compensation schemes. To date, however, very little is known about the true benefits of this practice. This article critically discusses the potential advantages and pitfalls of this recommendation. © 2009 Wiley Periodicals, Inc.     

Interactive effects of various institutional pressures on corporate environmental responsibility: Institutional theory and multilevel analysis

This study investigates the role of institutional pressures in corporate environmental responsibility (CER) by testing the interacting effects among cognitive, regulative, and normative pressures at cross levels. Specifically, this research decomposes the cognitive dimension of CER into perceived environmental benefit and perceived ethical obligation to differentiate their mechanisms. The sample is obtained from 212 firms within 34 industrial clusters. Results of two‐level regression modeling confirm that regulative and normative pressures play different roles in the positive effects of perceived environmental benefit and perceived ethical obligation on CER. Regulative pressure attenuates the effect of perceived environmental benefit and amplifies the effect of perceived ethical obligation. Meanwhile, normative pressure attenuates the effect of perceived ethical obligation. These findings suggest that heterogeneous interaction effects may reduce the efficiency of institutional pressures during the initial stage of CER diffusion. Implications for future research and policies are discussed.     

Credit behavior and financial stability in an emerging economy

One relevant issue for the management of financial stability is the monitoring of the credit market. In this sense, Basel III proposed the credit gap as the most appropriate measure to anticipate financial stability issues. However, the adoption of the credit gap has been criticized, especially for emerging markets. Through panel data analysis, this study investigates the effect of the credit gap and the credit growth rate on financial stability in Brazil, which represents a relevant emerging economy. For this purpose, we use a set of financial stability measures traditionally found in the literature: the z-score, regulatory capital and credit risk. The results suggest that the credit gap and credit growth rates are adequate metrics to indicate the sustainability of credit growth in Brazil. However, credit growth rates are more attractive, since they indicate a threshold for credit growth in the Brazilian economy concerning financial stability.     

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

This study seeks to examine whether internal corporate governance (CG) mechanisms affect corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 firm-year observations, this study distinctively applies a linear panel quantile regression (PQR) model to examine the CG–CED nexus in Jordan. This technique is supplemented with conducting a two-step dynamic generalised method of moment (GMM) model to overcome any potential occurrence of endogeneity problems. This study reports an increasing trend in CED practice among the sampled companies over the period of analysis, yet it is still at an early stage as compared with their developed counterparts. Furthermore, this study suggests that board size, board independence, CEO duality and foreign ownership have positive associations with CED. In contrast, managerial ownership, institutional ownership and ownership concentration are negatively associated with the disclosed amount of environmental information in the Jordanian context. Theoretically, board structures appeared to be more efficient than ownership structures in reducing agency conflicts by addressing the asymmetric gap of information and promoting the disclosure of environmental information. These findings add to the debate about whether ownership structures detrimental to CED in developing economies. Specifically, when it comes to spending money on CED, owners seemed to be more concerned about any reductions in their share of the pie and may, therefore, be less motivated to disclose their companies' environmental information. This paper provides managers, owners and policymakers with a set of context-specific recommendations related to the crucial need for a more concerted effort to integrate governance and environmental regulations in order to ensure sustainability in emerging markets.     

The networking practices of women managers in an emerging economy setting: negotiating institutional and social barriers

Women managers face institutional and social barriers throughout their careers. In this research, we use networking and symbolic interactionism theories to explain how they network while negotiating these impediments in an emerging economy setting. Focus‐group data revealed three themes. The women in our study, as predicted by networking theory, use networks to bolster career outcomes, although some also use non‐influential networks or network ineffectively. Next, symbolic interactionism explains how expectations of, and personal reflections on, networking lead to a lack of confidence and feelings of guilt that can be career limiting. However, when women understand that their unique networking approach can be powerful, they gain social capital that enhances their leadership. Last, patriarchal cultures of emerging economy settings support stereotypical gender roles, leaving women conflicted between competition and mutual support, thus redefining the so‐called Queen Bee phenomenon. We conclude by showing how women can use networking to enhance career and personal development.