企业社会责任:新制度经济学的视角

本文在文献研究的基础上,结合新制度经济学知识考察了社会责任的概念,提出了一个理解社会责任的概念框架。基于该框架,本文进一步探讨了制度与企业承担社会责任的关系。并本文还提出了"制度粘性"的概念,并论述了制度粘性对企业承担社会责任的影响。     

社会保险视角下企业社会责任与制度完善

社会保险是企业主要社会责任,目前企业社会保险存在着很多问题。文章通过介绍企业逃避社会保险现象和手段,认为应该通过调整缴费制度,加强社会保险执法力度,使企业承担起社会保险责任。     

构建企业社会责任的制度基础

利润不是企业追求的唯一目标,也不是衡量企业成败的唯一标准。在坚持市场化改革的同时．要抑制市场化进程中的自私行为,积极倡导企业承担社会责任。只有这样,才能使市场和谐繁荣,进而促进社会和谐发展。     

基于制度理论的企业社会责任行为与企业绩效关系实证研究

制度理论指出社会责任是企业对社会的一种契约性义务,企业社会责任行为会影响到企业绩效。本文运用实证研究的方法,研究了企业社会责任行为与企业绩效的关系,以及公司战略对可持续发展的承诺在中间的调节作用。旨在为企业社会责任各利益相关方提供指导与实践方向。     

海外投资企业社会责任对企业国际绩效的影响机制——合法性的中介效应

本文基于所构建的海外投资企业社会责任、组织合法性对企业绩效影响的概念模型,提出相关假设,对众多海外投资企业进行调研,拟探究企业在海外社会责任的履行对其国际绩效获得的作用影响,为明晰其影响机制,引入合法性这一概念,以实证的方法考察合法性是否对上述影响关系中有中介效应作用。研究结果表明：第一,企业海外经营过程中积极履行社会责任,可以有效提升企业的国际绩效,社会责任面覆盖为：履责于当地员工、履责于当地政府、履责于消费者以及履责于当地社区和公益单位;第二,合法性在企业社会责任与企业国际绩效影响机制中起部分中介效应,其中规范合法性和认知合法性所起到的中介效应较强,规制合法性则不能起到明显的中介效应。总之,对于海外投资企业,积极投身于社会责任事业可以作为获取海外经营合法性的有效渠道,即企业通过提高自身的社会绩效获取合法性,进而提高企业在海外经营的经济效益以及社会效益,有利于中国企业在海外的可持续性发展。     

企业履行社会责任的影响因素及制度安排

20世纪90年代以来,企业社会责任运动逐渐发展为一种世界潮流和趋势',现代企业的竞争也进入到全面责任竞争的新时代.企业是否履行社会责任,履行什么社会责任以及履行多少社会责任,要受到企业自身因素、政府因素、行业因素、社会因紊的影响.为有效发挥各影响因素的积极作用,促进企业积极履行社会责任,必须做出"企业自觉、政府引导、行业自律、社会监督"四位一体的制度安排.     

初探我国企业社会责任——基于中美企业社会责任报告之比较

自十六届六中全会提出构建社会主义和谐社会以来,我国政府在相关方面做了相当多的工作,但与此同时,食品安全事件、环境污染事件、民工工作安全尤其是矿工事件等等一系列事件让我们不得不重新审视我国企业社会责任问题。本文主要从通过对美国通用汽车和我国一汽轿车这两个企业的社会责任报告披露情况的对比,提出对我国企业社会责任的几点思考。     

社会网络嵌入性视角下企业社会责任披露

企业作为社会网络中的一个组织,它不再被看作孤立的交易主体或者商业契约的一方,而是包括市场与契约在内的广大社会网络的一个组成部分,基于此,本文通过对企业社会责任的内容进行归纳与分类,借鉴社会网络的特征,如结构洞特征、非长期性、互惠性特征等等,分析企业社会责任以及企业社会责任的披露制度对于企业本身以及整个社会的正面影响。     

基于消费者视角的企业社会责任行为综述

企业社会责任作为社会的一个热点问题,受到了政府、企业和消费者的广泛重视.本文基于消费者的行为认知反应对国内外企业社会责任相关文献进行梳理和归纳,并对未来企业社会责任的研究进行展望.     

赚钱就是企业的社会责任

赚钱意味着你对社会做贡献。赚钱是衡量一个制度是否完善的标准。所以在一个健全的市场制度下，企业追求利润和承担社会责任之间，不仅不矛盾，而且基本一致。[编者按]     

Corporate Social Responsibility as Argument on the Web

This paper critically examines the language drawn on to describe socially responsible activities (CSR) in the context of the corporate web page. I argue that constructions of CSR are made plausible and legitimised according to the context of the expression. The web site is a genre of communication which addresses a broad and discerning audience; hence fractures in the institutionalised nature of argument may be apparent. The focus of this paper is to examine how the rhetoric of CSR is legitimised and to develop a framework of argumentation repertoires that operate in this context     

企业成长过程中的社会责任认知与行动战略

文章从利益相关者角度出发,以一个动态的视角来考察企业成长与企业社会责任之间的关系。通过对319份有效问卷的实证分析,文章基本证实了不同规模的企业、处在不同生命周期阶段的企业对社会责任的认知是存有差异的,企业在不断成长的过程中会采用不同的行动战略来承担社会责任。强求所有的企业都承担等量的社会责任,不仅不利于企业的持续成长,相反还会阻碍企业在承担社会责任方面采取实际行动。     

From Management Systems to Corporate Social Responsibility

At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social Responsibility are analysed.An analysis is structured around three business principles that are relevant for CSR and management systems: (1) doing things right the first time, (2) doing the right things, and (3) continuous improvement and innovation. Basically CSR is focussing on the second principle, and management systems focus on the first. However, CSR is very likely to build on the management systems as well.From a CSR point of view, the existing generation of management systems with their focus on rational control (= doing things right) can only be of limited use in the development of CSR. However, the preventive rationalities of management systems are important. Values and the principle doing the right things is extremely relevant for CSR. This goes far beyond the present generation of ISO type management systems; opportunities stem from building on TQM approaches like the EFQM Business Excellence model. Continuous improvement and innovation is a permanent challenge underlying the two other business principles, and requires both individual and organisational learning processes. In the present generation of management systems, continuous improvement mainly addresses rational prevention, barely the value aspects of business.For the further development and implementation of CSR, each of the three business management principles are vital. There is a need for a new generation of management systems that addresses the values at stake in strategic decision-making, both at company level and in the behaviour of individuals, while the rationalities of prevention and anticipation are still relevant. In both directions more emphasis for continuous learning and innovation will be needed.CSR is likely to trigger the development of management systems in the directions mentioned. This will support companies to be credible and transparent in improving the performance with respect to people, planet and profit.     

Corporate Social Responsibility: Views from the Frontline

This paper offers an evaluation of corporate policy and practice in respect of corporate social responsibility (CSR) deriving from an analysis of qualitative data, obtained during semi-structured interviews with the representatives of 16 companies from a variety of UK sectors including retail, mining, financial services and mobile telephony. The findings of the empirical survey are presented in five sections that trace chronologically the process of CSR policy development. The first identifies the meaning attributed to CSR by the respondent companies followed in the second section by the factors that are driving them to implement the CSR agenda. The third examines the use of the language of CSR and the concept’s role as either a substantive concept or simple label. The fourth identifies the criteria used for determining CSR policies and the objectives underlying them. The fifth and final section offers an analysis of the respondents’ predictions as to the future development of CSR. On the basis of the findings of the survey, this paper argues that, despite genuine attempts on the part of those responsible for CSR policy development to address stakeholder concerns, the context within which CSR has been implemented hinders its potential to offer stakeholders sufficient information by which to evaluate corporate performance in respect of CSR and the ability of CSR to operate as a meaningful and systematic constraint on corporate behaviour. Lisa Whitehouse is a Senior Lecturer in the Law School at the University of Hull. She has published in the areas of the English law of mortgage, the UK railway infrastructure and corporate social responsibility. She received her Ph.D. in Law from the University of Hull.     

Corporate Reputation Through Strategic Corporate Social Responsibility: Insights From Service Industry Companies

Corporate social responsibility (CSR) has gained global awareness in recent years. The proponents of CSR state that a good corporate reputation may be beneficial to an organization. This research paper reviews the theoretical basis of CSR, and by adopting a qualitative methodology examines the characteristics of CSR strategies and CSR communication tactics of eight companies in Cyprus market through personal in-depth interviews. Results reveal that CSR has a positive impact on the company's employees, the environment, stakeholders and the general public, and highlight that CSR is an important ingredient for the success of the organizations in the Cyprus market.     

浅谈企业社会责任问题

当今世界,社会责任正在成为制约企业提升竞争力的新要素,不仅对企业本身,而且对整个社会都会产生深远的影响。目前,我国存在着一些企业不讲社会责任、损害百姓利益的情况．构建企业社会责任体系成为紧迫而重要的任务。市场竞争的主导方式正在沿着“价格竞争-产品竞争-服务竞争-关系竞争”的轨迹演变。在竞争时代,企业社会责任成为企业竞争优势的新增长点。为此,企业应强化社会责任意识,实施社会责任战略,培育社会责任文化,优化社会责任关系,从而提升长期盈利能力,增强竞争优势。     

Corporate Social Responsibility and Corporate Social Investment: The South African Case

Corporate social responsibility (CSR) and corporate social investment (CSI) have become terms that are used to examine some activities of businesses. With globalization pressures and increasing burdens on governments to provide comprehensive social services, the microscope has been trained on how firms play their part in sharing this burden. Views vary from those who believe that CSR and CSI are a distraction from profit maximization to those who argue that participation in such activities contributes to positive social transformation, while benefiting participating firms themselves. In this article, the author seeks to organize these debates within particular theoretical frameworks, positing CSR and CSI, together with the Socially Responsible Investment Index that has been used to evaluate corporate behavior in South Africa, as a novel way of addressing pressing development problems.     

社会责任履行与企业信誉资本生成——基于问卷调查的实证分析

信誉是企业利益相关者对企业的一种综合评价,社会责任影响利益相关者行为,因此对企业信誉可能产生积极的影响。通过问卷调查的实证分析,发现顾客责任、环境责任和慈善责任对企业信誉有显著的正向影响,而政府责任和员工责任对企业信誉影响不明显。     

Roadmapping Corporate Social Responsibility in Finnish Companies

This paper presents a roadmap of Finnish companies adopting and managing corporate social responsibility (CSR). It discusses the companies' views on CSR and highlights the practices that Finnish companies have adopted or are currently adopting. It also presents a framework that outlines the CSR processes and management prospects.Results showed that Finnish companies are progressively managing CSR. This newly revived thinking about social responsibility is viewed as an issue traced back from Finland's history of industrial development. There is no general definition of CSR; however, various concepts are connoted into it. Driven by several factors, CSR is developing gradually as indicated by the positive responses and initiatives of the companies.CSR management and practices towards employees, suppliers, community and customers are well defined locally based generally on established socially responsible behavior which could be articulated by laws and regulations, corporate values and business ethics. However, managing CSR with a global scope, problems such as; lack of information and structured management system, different views and interpretations, supply chain complexities, overlap with environmental issues, etc. often lead some companies to manage CSR haphazardly. Views and management of CSR are also influenced by some distinct Finnish cultural attributes.An initial conceptual framework for CSR is drawn reflecting the current practices and prospects for management strategies. Such framework can be used in organizing and streamlining CSR elements for effective management approaches and measuring of performance. It could be expected that in due time, the efforts of the companies will become more evident, organized and systematically managed.     

Corporate Social Responsibility and the Social Enterprise

In this article, we contend that due to their size and emphasis upon addressing external social concerns, the corporate relationship between social enterprises, social awareness and action is more complex than whether or not these organisations engage in corporate social responsibility (CSR). This includes organisations that place less emphasis on CSR as well as other organisations that may be very proficient in CSR initiatives, but are less successful in recording practices. In this context, we identify a number of internal CSR markers that may be applied to measuring the extent to which internal CSR practices are being observed. These considerations may be contrasted with the evidence that community based CSR activities is often well developed in private sector small to medium sized enterprises (SMEs) (Observatory of European SMEs, 2002), a situation which may be replicated in social enterprises especially those that have grown from micro-enterprises embedded in local communities. We place particular emphasis upon the implications for employee management. Underpinning our position is the Aristotelian-informed capabilities approach, a theory of human development and quality of life, developed by Sen (1992; 1999) and Nussbaum (1999) which has been developed further, in an organisational context, (e.g., Cornelius, 2002); Cornelius and Gagnon, 2004; Gagnon and Cornelius, 1999; Vogt, 2005. We contend that the capabilities approach offers additional insights into CSR in social enterprises in general and internal CSR activity in particular. Our article concludes with proposals for future research initiatives and reflections upon social enterprise development from a capabilities perspective.