基于自愿性博弈分析的企业社会责任研究

企业与社会永远是一对利益链上的矛盾体,二者又是共生体。运用博弈分析的方法,分析企业自愿承担社会责任的背景,从政府和企业博弈的角度阐述企业自愿承担社会责任的条件,以期求证企业自愿承担社会责任的自身利益所在。     

The influence of CSR on firm value: an application of panel smooth transition regression on Taiwan

Previous studies on the relationship between corporate social responsibility (CSR) and firm value generally belong to one of the two opposing schools of thought: the social impact hypothesis and the shift of focus hypothesis. This study, however, proposes that the relationship between CSR and company value is non-linear and neither wholly positive nor negative. We employed the corporate social responsibility index (CRSI) to test this hypothesis. The panel smooth transition regression (PSTR) model was used to analyse listed Taiwanese firms from 2010 to 2012 and calculate the value transition threshold of CSR, using CSRI as the transition variable. We then applied PSTR to determine whether CSRI shows a two-regime, non-linear relationship, as inferred by our model. Empirical findings show that the threshold value of CSRI is 13.082, thus, we concluded that investment in CSR does not contribute to enhancing company value until it exceeds the value transition threshold.     

综合性社会契约视角下的社会责任投资决策

社会责任投资起源于20世纪60年代西方社会,它是企业社会责任的一种实践活动。目前在欧美等发达国家,社会责任投资已逐渐成为一种主流基金投资模式,并为越来越多的投资者所认可,而在我国,对社会责任投资尚处于了解阶段。综合性社会契约理论是美国学者多纳得森和邓菲于1994年提出的一个将企业社会责任和社会伦理相衔接的重要理论。文章介绍和评析这两个理论并尝试建立基于综合性社会契约理论的社会责任投资模型,希望借此对投资者进行社会责任投资决策产生一定的理论指导。     

跨国公司违背社会责任行为后果与对策分析

近年来,尽管企业社会责任领域的学术研究不断深入,衡量和评价企业社会责任行为的机构、模型和工具也不断涌现,但发达国家的跨国公司,特别是一些世界著名的跨国公司仍然在违背社会责任方面铤而走险。本文在文献研究的基础上,提出了跨国公司违背企业社会责任的后果有两种基本类型,一是败坏东道国社会风气,二是败坏跨国公司自身企业文化;作者进而提出抑制跨国公司违背企业社会责任的核心力量是培育竞争环境,让消费者在选购产品或品牌时有更好的选择对策。     

Role of gender differences on individuals’ responses to electronic word-of-mouth in social interactions

Considering the significant effects of electronic Word-of-Mouth (eWOM), this research explores how individuals respond to eWOM and whether gender differences exist in their perceptions. To do so, by employing the perspective of social interactions, we examine the proposed relationships are different between genders. We collected data using a survey and tested the hypotheses via path analysis. The results indicate that, gender differences were found specific to search effort, product involvement, and information credibility. Women with strong online ties had a tendency to be more involved in the product information and to find the information more credible. In addition, when women had an increased search effort, they were more likely to have intention spread eWOM. This research provides insights to further research related to gender differences in eWOM by discussing implications for research and practice.     

平台企业社会责任:逻辑起点与实践范式

本文沿着“认知—行为—评价”的基本思路,基于平台属性与平台情境的异质性,通过推演出四个核心命题厘清平台企业社会责任的一般性与特殊性,实现平台企业社会责任逻辑起点的正本清源。在此基础上,从“目的属性—内容嵌入”和“组织情境—主体选择”两种视角解构了传统社会责任实践范式的内容构面,并基于“情境选择—战略导向—平台基础”三维框架,将平台企业社会责任实践范式归结为“平台嵌入式”“平台嫁接式”“平台撬动式”与“平台新创式”四种类型。本文的研究为重新认识平台企业社会责任提供了一种新的逻辑框架,为平台企业更好地开展社会责任实践提供了新的范式选择思路。     

Who Dares to Care? (In the World of Finance)

This study argues that gendered barriers to care are limiting the progress of socially responsible investment (SRI). Anchored within the world of finance – an industry predicated on mathematical theorizing, neoclassical economic thought, and omission of relational values – the inclusion of environmental, social, and governance (ESG) reporting, a commonly used term for nonfinancial information in SRI, in investment decision making confronts several barriers. One such barrier concerns care: who cares for what, and where. In an environment where an atomistic-individualistic ontology dominates, and a relational-values ontology is omitted, the study investigates the possibilities for ESG to have a wider uptake. It considers the changes required to align the inherently relational aspect of care within a culture of economic reasoning reliant on the exclusion of care. It concludes with suggestions for how a relational caring perspective can be incorporated to accommodate and encourage SRI in the world of financial management.     

经理层治理评价指数与相关绩效的实证研究——基于中国上市公司治理评价的研究

公司治理评价与指数研究正成为公司治理理论与实务领域的世界性课题。经理层处于公司治理体系中的内核,经理层评价是公司治理系列评价的最终受体。本文在对国内外经理层治理评价进行评述的基础上,从公司治理客体———经理层视角构建中国上市公司经理层治理评价指数,并藉此从任免制度、执行保障、激励约束机制三个基本维度以及第一大股东不同性质等多视角对931家中国上市公司样本进行治理状况实证研究。同时,构造上市公司综合绩效评价体系,从最优化和安全性两个视角考察公司效能,并对两个评价指数进行综合相关性和回归研究。评价结果显示,经理层治理状况总体偏低,各主因素得分有较大的差异,经理层治理水平的改善,有利于治理绩效的提高。关于经理层行政任免、两职设置、内部人控制、决策支持、双重任职,及薪酬、股权、控制权激励约束机制等方面的研究结果,以及经理层治理水平对上市公司盈利性、成长性、潜在发展性、安全性的影响程度及影响方式等有价值的结论,对于各方利益相关者有重要的借鉴意义。     

我国各地区经济社会发展的综合测度分析——基于HDI的研究

本文应用联合国提出的人类发展指数（HDI）概念,从经济、教育和健康水平3个方面综合测度我国31个省（市、自治区）1994年以来的经济社会发展状况。对各省区历年人类发展指数进行了估算．并对其变动趋势进行了深入分析。对各地区的人类发展水平进行了初步的国际比较,为有效衡量各省区经济发展成效以及客观评价各省市可持续发展状况提供了新的视角。     

影响出生性别比升高的社会经济文化背景研究—2000年全国人口普查县级资料多因素分析报告

根据2000年第五次人口普查结果,我国出生人口性别比已经达到116.86。出生人口性别比的升高是社会文化经济因素共同作用的结果。对全国2869个县级单位的五普数据进行了多因素分析.就全国来看,妇女社会地位对出生人口性别比影响最显著,其次是传统文化和经济发展的影响。要切实提高妇女地位,促进男女平等,使出生性别比恢复自然平衡。     

Assessment of social implications of nanotechnologies in Japan: Application of problem structuring method based on interview surveys and cognitive maps

This paper aims at developing a problem structuring method based on interview surveys of key stakeholders and a well-known visualizing technique, called a “cognitive map.” We found that this new method, based on an interactive process with key stakeholders, was able to draw broader and more detailed issues than was previously anticipated. We also found that the proposed method was useful for the analysis of the societal implications of emerging technologies, such as nanotechnologies, which are not easily defined. It is confirmed that the proposed method can clarify common and diversified issues based on the perception of key stakeholders and identify additional stakeholders to be interviewed.