Policies to Support Corporate Social Responsibility: The Case of Telefónica

This interview examines Telefónica's projects and efforts in the area of corporate social responsibility. Telefónica is one of the world's largest multinational firms in the telecommunications sector. It is present in 25 countries, serves more than 260 million customers, and employs a staff of approximately 285,000 professionals. The company is still advancing and finding new opportunities to increase its capacity to innovate, improving ways of doing business, enhancing customer satisfaction, and helping educate customers. In this interview, Oscar Maraver (managing director of the human resources area), Jose Buqueras Dobato (director of HR planning), and Alberto Andreu Panillos (director of corporate reputation and identity and environmental affairs) explain and share their vision of policies developed both internally with employees and externally with customers. Their approach includes a strong emphasis on corporate social responsibility.     

企业财务关系与企业社会责任——小议企业财务关系中企业社会责任的缺失

本文从企业财务关系中企业社会责任意识的缺失对社会和谐、社会主义市场经济秩序、企业文化等五个方面的影响讨论了企业社会责任的重要性及其缺失可能带来的后果。     

制度理论视角下企业社会责任的选择性参与

现实中,一家企业可以履行某些方面的社会责任而同时无视其他方面的社会责任。对此本文提出了企业社会责任选择性参与的概念,试图理解企业选择性履行社会责任的原因和方式。具体来说,本文研究企业如何利用象征（symbolic）效应,在寻求和维护合法性、应对制度压力的同时最大限度地保持内部运作的自主性。根据对中国1 000多家工业企业开展的数据调查发现,私营企业参与慈善活动较多,而国有企业则更重视员工福利;不健全的市场制度环境鼓励企业开展慈善活动,而较健全的市场制度环境则鼓励企业加强员工福利;此外,制度环境作用对国有企业的影响更为明显。     

The Role of Public Information in Corporate Social Responsibility

Many of the attributes that make a good “socially responsible” (SR) are credence attributes that cannot be learned by consumers either through search or experience. Consumers, then, use for their purchasing decisions “noisy” information about these attributes obtained from potentially contradictory channels (media, advertisement, NGOs). In this paper we model such informational framework and show the positive relationship between the accuracy of the information transmitted to consumers and corporate social responsibility. We also show that a firm may be tempted to add noise to the information channel (through lobbying of the media), which might reduce the supply of the SR attributes and even harm the firm itself (with lower profits). It might then be profitable to the firm to commit ex ante to not manipulate the information regarding the firm's business practices (e.g., with a partnership with an NGO). Finally, we extend our model to a competition framework endogenizing the number of firms active in the SR segment. We show both that in more transparent markets a larger number of firms will be SR, and that in a market with more intense competition, a higher degree of transparency is required in order to sustain a given number of SR firms.     

Reconsidering the ‘Symmetry’ Between Institutionalization and Professionalization: The Case of Corporate Social Responsibility Managers

The assumption of a mutually supportive, ‘symmetric’ relationship between institutionalization and professionalization is central to the institutionalist perspective on professional work. Our inductive qualitative study of corporate social responsibility (CSR) managers in multinational corporations (MNCs) prompts to rethink the validity of this assumption. We show that as the institutionalization of CSR advances and consolidates, CSR managers are pushed to the organizational periphery. This indicates that the relationship between professionalization and institutionalization can be ‘asymmetric’ under certain conditions. To advance the study of this asymmetry, we develop a conceptual framework and a set of corresponding propositions that explain why some groups are able to advance their professionalization projects, while others cannot. Our study makes three main contributions to the literature: First, we explicate under which conditions the relationship between institutionalization and professionalization is more likely asymmetric than symmetric. Second, our explanation of the shifting organizational positions of different professional groups allows for further delineating occupational from organizational professionals. Third, we contribute to the CSR literature by examining the dynamic yet ambiguous role of CSR managers as driving forces behind the implementation of CSR.     

食品企业社会责任缺失的对策研究

食品安全事件多发凸显食品企业社会责任缺失,且构成行业重大挑战与社会突出问题。文章对如何解决企业责任缺失问题进行了探索。     

现代企业中的企业社会责任价值

近年来,企业社会责任(CSR)成了一个热门话题。从企业社会责任的定义出发,论述了企业社会责任价值,提出了有利于实现企业社会责任的三种措施。     

现代社会企业社会责任分析

基于现代社会,分析了企业社会责任与构建商业生态文明之间的关系,指出现阶段我国企业应从战略的角度,对商业模式进行转变,倡导绿色消费,提出了企业的发展方向,指出企业社会责任是构建和谐社会重要的组成部分。     

Profit‐raising Entry in Vertically Related Markets

We extend the standard vertical oligopoly model to allow for free entry in the upstream sector, and research and development with knowledge spillover in the downstream sector. The fact that an increase in the number of firms lowers industry profit is the common wisdom that may not hold in vertical structure of production. We provide a complementary reasoning and find that aggregate downstream profit can increase with downstream entry when the knowledge spillover effect and the entry cost are moderate. Copyright © 2014 John Wiley & Sons, Ltd.     

企业社会责任理论的解释力分析

本文首先确定了企业社会责任理论的五个基本问题,然后对三种典型的企业社会责任理论在基本问题上的解释力予以分析。文章总结了各种理论的优缺点,从而为企业社会责任理论的改进与完善提供了启示。     

企业社会责任与国际贸易中的环境问题

随着经济的进步和全球化进程加快,国际贸易出现了一些新问题。环境的日益恶化,自然资源的缺失,和某些发达国家以环境标准设置绿色贸易壁垒,这些新问题促使了企业社会责任(CSR)的提出。企业社会责任强调了对环境的重视,也是企业提升自身竞争力,树立良好形象,在全球市场竞争中立于不败之地的必备素质。同时,倡导企业社会责任,对我国建设和谐社会也具有积极意义。企业社会责任理论及其暂行标准SA8000对我国外贸企业的可持续发展很有借鉴意义。     

企业社会责任与管理会计创新

随着越来越多的企业将企业社会责任纳入企业的战略体系,本文力求阐释企业如何利用不同管理控制模式和机制促进反应性企业社会责任和战略性企业社会责任议程的管理和实施。本研究采用案例研究的方法,以一个中央企业的社会责任的管理控制为实证案例,提出管理控制的边界系统与诊断模式的使用更加有利于反应性企业社会责任的实施,而信念体系和 MCS 的交互使用则更能促进组织发起和管理战略性企业社会责任计划。     

社会责任:企业党建工作的新课题

党的十七届四中全会颁布了<中共中央关于加强和改进新形势下党的建设若干重大问题的决定>,强调世情、国情、党情的深刻变化对党的建设提出了新的要求,党面临的执政考验、改革开放考验、市场经济考验、外部环境考验是长期的、复杂的、严峻的,落实党要管党、从严治党的任务比过去任何时候都更为繁重和紧迫.据此笔者认为,社会责任的实现是企业党建工作一个崭新的课题,是企业党建工作成败与否最客观、公正、标准的砝码.     

企业社会责任对组织韧性创新的影响——基于中国制造业上市公司的多维实证分析

组织韧性是指企业能够积极应对外部环境的动荡,并通过销售的可持续增长和财务稳定性来提高运作能力。本文以2016—2020年467家中国制造业上市公司面板数据为依据,通过实证分析从企业社会责任的股东、员工和社会三个具体维度研究其对组织韧性的影响。研究结果表明,三个维度都对企业绩效可持续增长有显著的正向影响,而股东和社会维度的企业社会责任与企业财务波动之间存在显著的负相关关系。基于此,本文提出:要进行外部评价体系创新、内部财务组织架构创新和社会意识创新,以促进企业整体评价体系的重构,提升企业履行社会责任的内生需求,引导企业强化履行社会责任的自觉意识。     

Strategic Corporate Social Responsibility Activities and Corporate Governance in Imperfectly Competitive Markets

We investigate the incentives of firms' owners to commit voluntarily to corporate social responsibility (CSR) activities in an oligopolistic market. The socially responsible attributes attached to products are considered as credence goods, with consumers forming expectations about their existence and level. We show that hiring an ‘individually’ socially responsible CEO and delegating to him the CSR effort and market decisions acts as a commitment device for the firm's owners and credibly signals to consumers that the firm will undertake the ‘missioned’ CSR activities. We also find that CSR activities are welfare enhancing for consumers and firms and thus, they should be encouraged. Copyright © 2013 John Wiley & Sons, Ltd.     

基于不同视角的企业社会责任履行对企业发展的影响

本文在通过分析国内外企业社会责任的履行情况,然后从利益相关者、公司绩效、核心竞争力、贸易与投资、可持续发展战略六个视角分析企业社会责任履行对企业未来发展的影响,并得出我国企业预长远发展就必须加强社会责任意识。     

国外企业社会责任标准在中国的推行状况研究

自从上世纪90年代初跨国公司开始对中国企业进行社会责任相关验厂活动以来,越来越多的国外社会责任标准及相关的认证活动进入中国。但是,企业社会责任标准作为国际社会责任运动的一种基本方式,在中国虽取得一定的发展,整体推行效果却不甚理想。而国际标准化组织社会责任国际标准ISO26000的发布,又给这些标准的推行带来不确定因素,使社会责任标准推行面临新的考验。     

浅议突发事件中企业社会责任信息的披露

企业不仅是—个以获利为目的的实体,同时也是承载人类社会生存与发展的社会组织。随着经济的发展,人们重新审视企业的社会角色,要求企业切实承担相应责任。因此如何促进企业将相关社会责任信息准确、及时地披露,是多年来国内外学者一直孜孜不倦研究的课题。本文拟对突发事件中企业社会责任信息披露的问题进行探讨,并结合当前我国企业社会责任信息披露的内容和形式,希望能对我国企业社会责任信息披露的改进提供参考。     

Corporate Social Responsibility in China: a Preferential Stakeholder Model and Effects

Research interest in examining corporate social responsibility (CSR) in developing economies is on the rise; however, our knowledge of the role of government in CSR remains limited. The aim of this paper is therefore to bridge this gap with an investigation into the specific CSR strategies that global firms have developed in the world's largest emerging economy and a nominally communist country, namely China. Drawing on institutional theory and a relational governance perspective, we posit that rather than adopting a canonical holistic CSR stakeholder model as typically observed in Western countries, these firms adopt a preferential stakeholder model using government‐aimed and consumer‐aimed CSR strategically. Our empirical study sampled 17 global retailers operating in China, with a dataset compiled to include their CSR web announcement data and firm performance data. The results of partial least squares modelling suggest that only government‐aimed CSR plays a salient role in enhancing retailers' performance. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment