《福布斯》专栏作家积极评价中企拉美履责情况

＂走出去＂企业是否对其决策和活动所产生的经济、环境和社会影响承担起相应责任,能否真正理解利益相关方对于公司在人权、劳工实践、环境保护、公平运营、保护消费者权益、社区参与和发展等方面的要求与期望,并将其融入公司与之相关的每一项行动,开展全过程、全方位的责任运营,这是中国企业在拉美履行社会责任亟待解决的问题。＂中国企业在拉美有着广泛的投资区域,从阿根廷、巴西,     

中国企业海外履责的“三大纪律八项注意”

进入新世纪以来,我国企业走出去步伐加快。据国家商务部等有关部门日前发布的一份统计公告显示,我国对外直接投资净额(流量)在过去十年间保持连续增长,2011年创历史新高,达到746.5亿美元,名列全球第6位。即使是在2008年国际金融危机席卷全球引发投资大幅下滑的背景下,我国企业走出去仍逆势上扬,保持了稳步增长。截至2011年底,我国对外直     

The Paradox of Power in CSR: A Case Study on Implementation

Purpose Although current literature assumes positive outcomes for stakeholders resulting from an increase in power associated with CSR, this research suggests that this increase can lead to conflict within organizations, resulting in almost complete inactivity on CSR. Methods A Single in-depth case study, focusing on power as an embedded concept. Results Empirical evidence is used to demonstrate how some actors use CSR to improve their own positions within an organization. Resource dependence theory is used to highlight why this may be a more significant concern for CSR. Conclusions Increasing power for CSR has the potential to offer actors associated with it increased personal power, and thus can attract opportunistic actors with little interest in realizing the benefits of CSR for the company and its stakeholders. Thus power can be an impediment to furthering CSR strategy and activities at the individual and organizational level.     

中国金蜜蜂2020社会责任倡议一周年回顾：中国社会责任先锋企业的集体行动

又到6月。关心中国社会责任事业的人不会忘记一年前的北’京初夏,在6月15日召开的第六届金蜜蜂企业社会责任国际论坛上,为适应中国企业社会责任深化发展的需要,由本刊倡议发起的中国“金蜜蜂2020社会责任倡议”应运而生。     

CSR Policies: Effects on Labour Productivity in Spanish Micro and Small Manufacturing Companies

Journal of Business Ethics - This paper analyses empirical evidence of efforts to enable Spanish micro and small manufacturing companies to boost their labour productivity rates through the...     

不为他人利益着想，则企业自身也不可能发展繁荣——“善之巡环”：扎根于YKK的CSR理念

秉持始于创业的企业精神在如今的企业经营活动中,CSR工作是一项庞大的经营课题。企业希望其与经营理念保持一致,由此展开的实践活动也必不可少。     

Visualizing the Phronetic Organization: The Case of Photographs in CSR Reports

Aspects of phronetic social science and phronetic organization research have been much debated over the recent years. So far, the visual aspects of communicating phronesis have gained little attention. Still organizations try to convey a desirable image of respectability and success, both internally and externally to the public. A channel for such information is corporate reporting, and particularly CSR reporting embrace values like fairness, goodness, and sustainability. This study explores how visual portrayals of supposedly wise and discerning values (phronesis) are used to reinforce the verbal features of CSR reporting. The two propositions underlying this study is (1) that visual images form some of the major parts of the structures of contemporary corporate reporting (particularly CSR reporting) and (2) that phronetic action in organizations is subjected not only to textual documentation, but also to visual expressions. This study also discusses how the Aristotelian concept of phronesis can be linked to contemporary concerns about responsibility, and how this is visually represented in CSR reporting. Finally, this study addresses the symbolic and contextual signification of images in corporate accounts of wisdom and responsibility.     

中国A股上市公司社会责任报告研究(2012)

作为一种主要以自愿性为主的信息披露机制,社会责任报告很大程度上是上市公司管理层对公司社会责任信息使用者的选择性披露,也是上市公司与各利益相关方最直接、最有效的沟通工具。上市公司向公众披露社会责任报告,对于促进公众及投资者了解上市公司社会贡献情况,倡导社会责任价值投资具有重要作用。由于特殊的制度背景,如股权结构较为特殊、资本市场信息披露监管不规范、投资者法律保护机制不健全、公司治理机制不完善等,使得中国上市公司社会责任报告信息质量影响因素日趋多元。但对该问题的研究有助于深入了解公司社会责任报告信息、披露背后的深层次动机和策略性行为,进而为制定合理的监管政策或信息决策提供理论依据及     

中国海外企业的社会责任与和谐世界——2007年初热点新闻时间巧合中有关必然性的冷思考

新闻事件回放2007年1月25日,一家中资石油公司在尼日利亚南部遭不明身份武装人员袭击,9名中方员工失踪,同一天,广州市工商局公布了对广州市场流通环节休闲服装的专项质量监测结果,包括Etam、SNOOPY、VEROMODA等多个国际知名品牌的服装被检出含有《国家纺织产品基本安全技术规范》明确禁用的致癌芳香胺。     

Leadership Styles and CSR Practice: An Examination of Sensemaking,Institutional Drivers and CSR Leadership

This article examines the explicit and implicit corporate social responsibility (CSR) framework and its implications for leadership style, in a major banking institution. Evidence for existence of the framework’s key concepts in relation to leadership styles was explored through the self-reported sensemaking of leaders charged with CSR programme introduction. Qualitative data analysis indicated that explicit CSR is linked to an autocratic leadership style, whereas implicit CSR is more closely aligned with emergent and authentic styles. Although our results reinforced key aspects of the explicit and implicit CSR framework, they demonstrated conflicting systems of both CSR and leadership within our case organisation and highlighted the difficulty in categorising such a complex concept as CSR according to specific frameworks. Overall, our data suggest that the leadership styles, needed to successfully implement explicit and implicit CSR programmes, are in conflict. Given our finding that these CSR systems can coincide within one organisation, we suggest that the debating style of transformational leadership may be the required linchpin.     

我国企业国际化成长中的内部化与外部化

本文以国际经济学为基础,以我国企业如何谋求国际化成长为目的,从开放市场条件下企业国际化成长的作用问题。认为,内部化与外部化同属企业追求成长的市场行为,两者相辅相成,都是实现企业成长目标的方式;决定因素在于企业适应市场需求的最佳规模经济的技术条件和成长效率。指出,在具有缺陷的现实市场条件下,内部化对于克服我国企业单体规模过小、竞争乏力等问题,,具有很强的现实性;同时,注重在更的空间和领域谋求分工与合     

The Influence of Internal Communities of Practice on Customer Perceived Value in Professional Service Relationships

Effective customer-related knowledge transfer can be seen as the cornerstone of customer value creation in collaborative relationships between professional service organisations and their customers. Our intention in this paper is to describe how different work groups within organisations (communities of practice) influence the perceived customer value. We approach this phenomenon from a relationship management perspective and use literature from relationship marketing, organisation research and knowledge management as a theoretical basis. Empirically the paper is based on an information-rich explorative case study of a professional service organisation, operating in the consultancy and training business, and its relationship with one of its customers.     

The Interactive Effect of Internal and External Factors on a Proactive Environmental Strategy and its Influence on a Firm's Performance

While the literature on the effective management of business and natural environment interfaces is rich and growing, there are still two questions regarding which the literature has yet to reach a definitive conclusion: (1) what is the interactive effect between internal and external drivers on a proactive environmental strategy (PES)? and (2) does a PES influence firm's performance? Drawing on the resource-based view for the internal drivers’ perspective and institutional and legitimacy theories for the external drivers’ perspective, this study suggests that the effect of entrepreneurial orientation on a PES is moderated by the intensity of government regulations and customers’ sensitivity to environmental issues. The authors also examine the relationship between the PES and a firm's performance in terms of sales and profit growth. Implications are discussed regarding the role of a PES in achieving a competitive advantage in the marketplace.     

International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt

Abstract

We study the capital structure of multinationals and expand previous theory by incorporating international debt tax shield effects from both internal and external capital markets. We show that: (i) multinationals’ firm value is maximized if both internal and external debt are used to save tax; (ii) the use of internal and external debt is independent of each other; and (iii) multinationals have a tax advantage over domestic firms, which cannot shift debt across international borders. We test our model using a large panel of German multinationals and find that internal and external debt shifting are of about equal importance.     

The Influence of CSR and Ethical Self-Identity in Consumer Evaluation of Cobrands

In a multi-source study, we examine how frequent change interacts with ethical leadership to reduce turnover intentions. We argue that ethical leaders enhance employees’ state self-esteem, which explains the moderating effect of ethical leadership. Results from 124 employee-coworker-supervisor triads revealed that ethical leadership moderated the relationship between frequent change and turnover intention such that the relationship was positive only when ethical leadership was low. The moderating relationship could be shown to be mediated by employees’ state self-esteem.     

运输安全:巴斯夫承担社会责任的独特视角

作为中国化工业的主要外国投资者，巴斯夫与中国的贸易关系可以追溯到1885年。1996年，巴斯夫成立了一家名为“巴斯夫（中国）有限公司”的控股公司，作为各合资企业的销售代理、经销商以及企业服务供应者，统一负责巴斯夫在中国的所有业务。目前巴斯夫在大中华区拥有29个全资子公司和9个合资公司，雇员超过5500人。     

影响我国内外部均衡的政策实施环境

当前 ,我国在运用财政政策和货币政策实现内外部均衡过程中 ,要受到体制环境、社会环境等各种因素的制约。由于人民币利率和人民币汇率的市场化程度都比较低 ,决定了我国内外部均衡的实现要依靠政府强有力的宏观调控政策 ,但政府采取的货币政策的实施效果又被当今社会诚信缺失所破坏。我国目前对境内机构经常项目外汇收入所实行的强制结汇政策也导致了外部失衡对内部均衡的冲击。城乡居民边际消费倾向的降低使财政政策的效果大打折扣。不过 ,由于我国进出口商品结构的变化 ,进出口商品的需求弹性系数在逐步提高 ,运用人民币汇率政策调节国际收支实现外部均衡的条件也在改善     

The Effects of Perceived CSR and Implemented CSR on Job-related Outcomes: An HR Perspective

This research investigates the relative effects of perceived corporate social responsibility (PCSR) and implemented corporate social responsibility (ICSR) on employee work-life satisfaction and employee job satisfaction in Thai workplaces. The data were collected via self-administered questionnaires completed by 1,277 employees in different employment sectors in Thailand. The response rate was 73%. The results reveal that PCSR and ICSR have a positive impact on both work-life satisfaction and job satisfaction. We believe the research contributes significantly to the literature on the subject as the findings further validate results obtained in studies conducted in Western economies.     

The Codes of Ethics of S&P/MIB Italian Companies: An Investigation of Their Contents and the Main Factors that Influence Their Adoption

This article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in Italy, quoted on the Italian Stock Exchange (Standard&Poor/Mib-Milano Indice Borsa). The purpose of this investigation was to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories – Industrial, Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different criteria. The main categories of classification were based on – general principles, social values, rules of conduct, relationships with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’ voluntary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons other than intentionally ethical considerations.     

民营上市公司股权结构与经营绩效的实证研究

本文通过选取67家民营上市公司样本,对股权结构与公司绩效进行回归分析后发现:非国有法人股持股比例和第一大股东持股比例与公司绩效呈正相关,统计性显著,且股权结构变量与公司绩效变量间存在三次方关系;在不同的区间内,非国有法人股持股比例和第一大股东持股比例对公司绩效的影响是不同的,同时也得出了流通股比例与公司绩效呈负相关而国有法人股比例与公司绩效不相关的结论。