关于企业社会责任的思考

中国企业在全球化竞争中的可持续发展与否,不仅取决于企业处理自身问题的能力,更在于企业与外部环境的合作,即企业需要承担一定的社会责任。从中国企业承担社会责任的现状分析入手,提出解决中国企业承担社会责任的问题。     

企业社会责任及其动力机制的经济学分析

企业社会责任建设是一个企业社会公民的标志,反映了企业对社会的归属感.本文首先阐述企业社会责任的内涵及其在我国的发展情况,然后从经济学的角度分析了企业在从"经济人"到"社会人"发展过程中,不同角色定位下其承担社会责任的动力源泉.文章指出,追求长期利润最大化是企业承担社会责任的主要内在动力,而实现社会价值最大化,进而推动社会发展是企业承担社会责任的主要外在动力.     

基于企业社会责任视角的食品安全问题浅析

目前,企业的社会责任运动在国外正如火如荼地开展,而在我国,企业社会责任还是个较为新颖的话题。本文针对我国近年来食品安全问题层出不穷的现实,通过介绍企业社会责任理论,分析了我国食品加工企业社会责任缺失的原因,并提出了相应的政策建议。     

关于企业社会责任的一点思考

一个完整有效的具有普遍可执行力的履行企业社会责任的系统应该包含对履行企业社会责任的指导及协助,企业社会责任的报告与披露,对报告的评审、监督,纳入企业目标与绩效考评体系,最后建立奖惩制度。     

关于企业社会责任研究与争论的思考

对企业社会责任研究,目前企业界和学术界存在诸多争论和分歧,还未形成较为一致的看法。本文对企业社会责任研究中出现的争论从概念涵义、边界界定、动因以及认证与否等方面进行了概括和总结,以期为理论界研究提供参考。     

对企业社会责任的思考

国际上正在风行的社会责任运动也越来越直接地影响到中国企业,"重大矿难"、"毒奶粉"、"苏丹红"等等触目惊心的字眼频频出现也使社会公众要求提高企业社会责任的呼声日益高涨,中国企业的发展正处在一个急功近利的历史阶段。如何摆正企业与社会的关系,如何发挥企业的社会责任,企业到底应该肩负起哪些社会责任?今天在中国掀起一场企业社会责任的大讨论是十分必要的和及时的。     

关于企业社会责任问题的经济学思考

在经济全球化背景下推行企业社会责任运动是一种必然的发展趋势。企业社会责任运动直接敦促企业家关注企业的社会责任，并实现公平而体面的工作条件，对我国企业的成长有促进作用，本文围绕企业社会责任这一问题．着重探讨了现阶段应如何正确认识企业社会责任运动，指出成熟的市民社会是公司和企业能够践行社会责任的不可或缺的条件。     

企业社会责任及利益相关者界定

近年来，企业社会责任成为一个热点话题。企业社会责任要求企业在实现股东利益的同时关注期它利益相关者。本文从企业社会责任理论入手，在研究企业与各利益相关群体关系的基础上，分析界定企业的利益相关者。     

关于企业社会责任问题的经济学思考

在经济全球化背景下推行企业社会责任运动是一种必然的发展趋势.企业社会责任运动直接敦促企业家关注企业的社会责任,并实现公平而体面的工作条件,对我国企业的成长有促进作用.本文围绕企业社会责任这一问题,着重探讨了现阶段应如何正确认识企业社会责任运动,指出成熟的市民社会是公司和企业能够践行社会责任的不可或缺的条件.     

浅谈公司治理对企业社会责任的影响

文章从公司的治理研究入手,详细的分析了企业社会责任与公司治理的关系,并有效地进行了内部和外部的治理机制验证,得到企业社会责任的进一步升华.     

Implementing corporate social responsibility through social partnerships

This paper examines how corporate social responsibility (CSR) is implemented through social partnerships. Drawing on previous literature and case study research, it presents a conceptual model of the process of implementation. An exploratory case study of the social responsibility partnership programme at the Union of European Football Associations (UEFA) has been conducted. The case study draws on interview data and documentary sources of evidence gathered from UEFA and the six partner organisations that comprise its CSR portfolio. The conceptual model identifies three stages of the implementation process (selection, design, management), with partnership evaluation being an ongoing process during all three. The latter consists of two elements, namely project and process evaluation. A key finding is the lack of process evaluation due to a high degree of inter‐personal trust. The conceptual model adds to the growing body of research on the implementation of social partnerships and CSR. This paper is also the first to empirically explore the process of CSR implementation through social partnerships in the football sector.     

Leveraging sponsorship with corporate social responsibility

Sponsors increasingly engage in corporate social responsibility (CSR) activities surrounding sponsored events (e.g., the soccer World Cup and Olympic Games). This study examines how linking CSR to sponsorship affects consumer attitudes towards sponsoring brands. Schema theory suggests that consumer CSR perception and brand credibility act as serial mediators. They transfer the positive effects of a CSR-linked sponsorship strategy. These effects only occur for brands with a moderately low congruity to the sponsored event (but not for brands with a moderately high congruity to the sponsored event). Two experiments measuring (Study 1) and manipulating (Study 2) sponsor–event congruity confirm the proposed mediation mechanism for brands with a moderately low sponsor–event congruity. CSR-linked sponsorship (vs. sponsorship without CSR linkage) does not influence attitudes towards brands with a moderately high congruity to the sponsored event. The study develops theoretical and practical implications for sponsorship and CSR strategies.     

Schefflerian ethics and corporate social responsibility

This paper examines some of the essential features of Samuel Scheffler's hybrid theory of ethics. Scheffler posits and defends a moral theory which is intended to be neither act-consequentialist nor fully agent-centered. Instead, it provides an agent-centered analysis of moral thinking: one that, unlike consequentialist theories, respects the personal integrity of the moral agent. In this paper I shall do the following: (1) Sketch some of the general points of Scheffler's proposal; (2) Apply Scheffler's ethical theory to the matter of corporate social responsibility; and (3) Raise some objections to this Schefflerian corporate social responsibility theory, along with some modifications of this hybrid theory of corporate social responsibility which are intended to evade such criticisms.The significance of this paper is that it shows that Scheffler's quite innovative ethical theory is problematic as a foundation for a theory of corporate social responsibility. J. Angelo Corlett is a research fellow in philosophy at the University of California, Santa Barbara. He has published philosophy papers in the Journal of Business Ethics, Business & Professional Ethics Journal, Public Affairs Quarterly, and the American Psychologist among other journals. His areas of interest include Social/Political Philosophy, Ethics and Value Theory. He is currently working on a book entitled Liberty and Equality: Analyzing Nozick and Rawls.     

The impact of institutional investors' corporate site visits on corporate social responsibility

Using the unique data of China, this paper finds that institutional investors' corporate site visits will promote firms' corporate social responsibility (CSR) performance, the main conclusions remain unchanged when we mitigate endogeneity concerns and consider a series of robust tests. Further, the mediation analyses confirm the mediating roles of internal control and information disclosure rating. We also conduct tests based on China's institutional settings and find that: (a) firms visited by institutions have better CSR performance after mandatory information disclosure, (b) firms visited by institutions have higher probability to disclose CSR reports voluntarily.     

Effects of quality and corporate social responsibility on loyalty

The purpose is to investigate the impact of corporate social responsibility perceptions on three aspects of customer loyalty for a new bank service (Travel Card) relative to a recognised major predictor in service quality. Surveys were completed by 204 bank consumers in Australia. Using a series of regression equations, two sets of socially responsible perceptions had significant effects on purchase intention and positive word of mouth. In both cases, new socially responsible information was twice as strong a predictor as service quality. However, for affective commitment, service quality was the dominant predictor. Furthermore, existing perceptions of socially responsible performance had a negative effect on purchase intentions. The study presents the first evidence that new socially responsible perceptions for a service firm can be a more powerful predictor than corporate abilities. The findings further illustrate the differential impacts of socially responsible information on different loyalty conceptualisations.