企业生命周期各阶段承担社会责任的动因分析

企业不仅要承担基本的法律责任,还应对环境、社区、员工、消费者等承担相应的责任。而处于不同发展阶段的企业所做出的社会责任行为是不同的,他们承担社会责任的动因也具有差异。文章对处于初创期、成长期、成熟期和衰退期的企业的社会责任动因进行分析,针对不同的情况做出相应的研究。     

和谐社会中我国企业的社会责任

在构建和谐社会的大背景下,企业作为"社会公民",应承担起比单纯的经济责任更为宽泛的社会责任,唯如此我国企业才能真正成为现代企业,才能真正具备核心竞争能力,不断成长为全球性公司,为和谐社会构建做出更大的贡献。文章在分析我国企业承担社会责任的现状基础上,指出了存在的问题,剖析了问题的成因,最后从政府、社会、企业等方面提出了让企业承担比单纯的经济责任更为宽泛的社会责任的对策。     

我国企业社会责任探究

随着中国经济的快速发展与社会地位的不断提高,我国企业在国际国内的市场影响力日益扩大,我国企业为推动中国经济的发展起到了不可磨灭的作用。企业拥有良好的社会责任意识,自觉履行应该承担的社会责任,不仅可以提升企业的整体形象,加速企业的成长发展历程,更有利于企业的健康可持续发展。在激烈的市场竞争中,企业在经济领域的责任表现极佳,但在社会责任的承担上,依然存在许多的不足。文章通过对现存的企业责任问题进行研究,在总结各方经验、详细分析的基础上,提出了一系列改进方法与提升措施。     

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.     

生命周期视角下企业承担社会责任差异的实证研究——以辽宁上市公司为例

以辽宁2016年72家上市公司为样本,实证检验企业处在生命周期的不同阶段,承担社会责任是否具有差异?采用销售收入增长率、资本支出率、总资产增长率、管理费用收入比和公司上市年数5项变量,来划分企业所处的不同生命周期阶段;而企业社会责任通过和讯网上市公司社会责任报告专业测评结果来度量。研究结果表明,处于生命周期的不同阶段,企业社会责任的5个维度承担情况存在差异,为企业如何按照生命周期规律合理履行社会责任提供理论支持。     

不要以为公益和你无关

承担社会责任是企业在成长过程中无法回避的问题。很多人以为,只有大企业才该讲社会责任,但实际上,小企业在发展过程中,也可以根据自己的商业模式合理地承担社会责任。施耐德电气在推进企业社会责任方面拥有很多值得学习的经验,比如依靠自身力量开展社会公益、定期对受益人进行回访和后续帮助、与参与各方在一致的目标下实现共同成长等。在这个过程中,并非是企业单纯地帮助别人,企业自身也会因此受益,团队与文化将变得更加稳定与和谐。     

企业发展与社会责任

企业是社会的一个细胞，来源于社会，也必须回馈于社会。企业必须承担社会责任，已经成为社会各界的共识。那么，企业到底要承担哪些社会责任，又该如何来承担社会责任呢？     

企业为什么要承担社会责任？

您好:我是贵刊的读者,看了关于企业社会责任的文章之后,我有一个问题想要提出,就是在目前这个环境下,企业为什么要承担企业社会责任?答:您好,您的问题具有一定的代表性,在我们向读者推出企业社会责任的概念时,很多企业都想知道为什么企业承担了对经济贡献的责任,还要承担相应的社会责任。     

CSR与企业文化的理论性探讨与研究

企业社会责任(Corporate social responsibility,简称CSR)是指企业在创造利润、对股东承担法律责任的同时,还要承担对员工、消费者、社区和环境的责任。而从企业文化的角度来分析的话,CSR有着不同的定义与意义;本文通过整理不同学者之间对于CSR与企业文化关系的探讨,以期从一个新的视角来认识和了解CSR。     

基于和谐社会的物流企业社会责任探讨

企业的经营发展与社会环境密切相关．企业的生存和发展离不开和谐的社会环境。和谐社会需要企业主动承担社会责任．文章分析了企业社会责任与构建和谐社会的关系及和谐社会下物流企业的内容,阐述了物流企业承担社会责任对构建和谐社会的重要意义,就如何推进物流企业主动承担社会责任提出建议,物流企业社会责任的推进需要包括政府、物流企业、行业协会和新闻媒体等社会各界的共同努力。     

Corporate Social Responsibility That “Pays”: A Strategic Approach to CSR for SMEs

This study adopts a strategic approach to corporate social responsibility (CSR), puts forward a model of CSR activities that enhance small and medium enterprises (SMEs) growth, and argues that by aligning CSR activities with the competitive strategy of the firm, SMEs enhance firm growth. We test this model using multinomial logistic analysis and data from a survey with 211 U.K.‐based SMEs. We find that CSR activities related to the community enhance firm growth for all SMEs, but especially for firms adopting a cost leadership strategy, and that CSR activities related to the workforce are crucial to avoid sales decline, especially for SMEs adopting a differentiation or a quality‐driven strategy. We also find that environment‐related CSR activities are not beneficial for SMEs' growth and that human rights–related CSR activities slow growth for firms adopting a differentiation or a quality‐driven strategy. Finally, we put forward managerial and policy recommendations.     

Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?

Analyzing a sample of 13,917 US firm–years from 1991 to 2006, we find that more innovative firms demonstrate high corporate social responsibility (CSR) performance subsequent to a successful innovation. These high-CSR innovative firms enjoy significantly higher valuation post-innovation. These findings imply that firms with demonstrated potential growth opportunities, as evident from the number of registered patents and their citations, benefit by strategically investing more in CSR activities; that is, CSR investment entails ‘doing well by [strategically] doing good.’     

Endogenous Market Structures in the Presence of a Socially Responsible Firm

We consider the endogenous selection of strategic contracts in an asymmetric duopoly with substitutable goods. the duopoly comprises a typical managerial firm with a sales delegation and a socially responsible firm (CSR firm) with a linear combination of social welfare and quantity as its managerial delegation contract. In particular, we examine how the equilibrium market structure changes from the case wthere both firms adopt sales delegation contracts to the case wthere one of the firms becomes a CSR firm, after the owners of the firms select their strategic contracts. We show that two market structures that are asymmetric with respect to their strategic contracts can become equilibrium market structures under the pure strategic contract class. Furthermore, we consider a unique mixed strategy equilibrium to examine how the risk domination between the two asymmetric equilibrium market structures affects equilibrium selection. there, we find that the competition wthere the firm with the sales delegation and the CSR firm have a price contract and a quantity contract, respectively, risk-dominates the competition wthere the firms have a quantity contract and a price contract, respectively. Finally, by deriving the order of social welfare among the four subgames, we show that the social incentive does not coincide with the private incentive in the robust equilibrium with respect to risk domination in the endogenous selection game of the strategic contracts of the asymmetric duopoly with the firm with a sales delegation and the CSR firm.     

Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility

This study investigates the effects of internal and external corporate governance and monitoring mechanisms on the choice of corporate social responsibility (CSR) engagement and the value of firms engaging in CSR activities. The study finds the CSR choice is positively associated with the internal and external corporate governance and monitoring mechanisms, including board leadership, board independence, institutional ownership, analyst following, and anti- takeover provisions, after controlling for various firm characteristics. After correcting for endogeneity and simultaneity issues, the results show that CSR engagement positively influences firm value measured by industry-adjusted Tobin’s q. We find that the impact of analyst following for firms that engage in CSR on firm value is strongly positive, while the board leadership, board independence, blockholders’ ownership, and institutional ownership play a relatively weaker role in enhancing firm value. Furthermore, we find that CSR activities that address internal social enhancement within the firm, such as employees diversity, firm relationship with its employees, and product quality, enhance the value of firm more than other CSR subcategories for broader external social enhancement such as community relation and environmental concerns.     

Do Suppliers Applaud Corporate Social Performance?

The influence of corporate social performance (CSP) on stakeholders is one of the focal issues in corporate social responsibility (CSR) research. Using data of listed companies in China, this paper examines whether CSR behavior in the form of charitable donations garners a positive reaction from suppliers. Results derived from both level and change model regressions show that superior CSP makes it easier for a firm to obtain trade credit from suppliers, although the effect is significant only in non-state-owned enterprises (non-SOEs). The results are robust to various measures of CSP and endogeneity tests. The results support the strategic philanthropy view and apply stakeholder theory in supply chain, that strategic CSR can help firms to attract suppliers and consolidate cooperative relationships with them, which in turn benefits the firms in terms of more trade credit financing from suppliers. This paper also shows that state-owned enterprises and non-SOEs have different CSR intentions and use CSR to achieve strategic goals in different ways. The conclusions drawn from this study provide practical guidance on CSR strategy, suggesting that CSR activities can help a firm in transition economies to enhance its corporate image, establish and consolidate the good relationship with suppliers, and obtain economic benefits or achieve long-term business objectives.     

Selective Engagement in Corporate Social Responsibility: A Stakeholder Perspective

This paper attempts to understand selective engagement in corporate social responsibility (CSR). CSR involves various issues that can meet demands from multiple stakeholders. A firm can focus on certain CSR issues to satisfy a particular stakeholder while ignoring the demands from other stakeholders, or it can take a more balanced approach to CSR by addressing a wider range of social issues. In this paper, I investigate how stakeholder pressures from three types of primary stakeholders (customer, supplier, and employee) shape selective engagement in CSR. The empirical results based on a representative sample of more than 1,000 small and medium-sized enterprises (SMEs) in the early 2000s suggest that firms prioritize their stakeholders based on instrumental considerations. Those stakeholders who have greater power over the focal firm will exert a larger impact on a firm’s CSR engagement. Constrained by limited managerial resources, firms accord attention to a limited range of issues most relevant to salient stakeholders. Specifically, MNCs as major customers pressure the focal firm to assume more responsibility for product quality, as well as on a wider range of social issues; SOEs as both major customers and major suppliers pressure the focal firm to assume more responsibility for employee welfare; employees with higher education pressure the focal firm to assume more responsibility for employee welfare, and for a wider range of social issues. This study contributes to stakeholder theory and research on the CSR of SMEs, and has important implications for CSR practitioners.     

Firm performance,corporate ownership,and corporate social responsibility disclosure in China

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better‐performing firms are more likely than worse‐performing ones to disclose CSR information and to produce higher quality CSR reports. In addition, the link between firm performance and CSR disclosure is found to be weaker among state‐owned enterprises compared with non‐state‐owned ones.     

Power and responsibility: How different sources of CEO power affect firms' corporate social responsibility practices

Does greater CEO power come with more responsibility? Previous scholarly work in this field entails divergent results on this question. Based on the upper echelons theory and CEO power literature, this study aimed to explore the mechanisms underlying how different sources of CEO power, including structural, ownership, expert, and prestige power, affect firms’ corporate social responsibility (CSR) practices and whether such relationships are moderated by firm visibility. Using a panel dataset comprising 6604 yearly observations of Chinese publicly traded firms from 2009 to 2019, we found that structural power is negatively related to CSR practices and that expert power is positively related to CSR practices, whereas ownership power and prestige power have no direct relationship with CSR practices. Our results show that firm visibility weakens the negative relationship between structural power and CSR practices and strengthens the relationship between expert power and CSR practices, respectively. Overall, this study reconciles the mixed results of previous studies on the impact of CEO power on CSR and integrates the effect of firm visibility as a contextual factor. This article concludes with practical recommendations on how to manage CSR engagement.     

Market Orientation and CSR: Performance Implications

Corporate social responsibility (CSR) has become of great interest to both researchers and practitioners alike with much discussion on whether the costs outweigh the performance implications. CSR has become a firm strategic tool (not only an ethical concept) as firms recognize that the customer value proposition and CSR is integrated with the focus on how to differentiate the firm from the view of the customer. We utilized market orientation (MO) theory as our foundation for our research as it explains how organizations adapt to their customer environment to develop competitive advantages. With the current customer focus on CSR, MO assists the field in identifying a possible firm differentiation. Our research found that firms that ranked high on CSR correlated positively to performance. We also found our theoretically developed constructs of firm customer orientation (CO) and firm market orientation correlated with the firm adopting CSR. The results also indicated that CSR positively mediates CO and MO to firm performance. As past research had mixed results over the direct relation of MO to performance, our research suggests that CSR may be the missing variable to explain the MO/Performance relationship.     

Mapping the Relationship Among Political Ideology,CSR Mindset,and CSR Strategy: A Contingency Perspective Applied to Chinese Managers

The literature on antecedents of corporate social responsibility (CSR) strategies of firms has been predominately content driven. Informed by the managerial sense-making process perspective, we develop a contingency theoretical framework explaining how political ideology of managers affects the choice of CSR strategy for their firms through their CSR mindset. We also explain to what extent the outcome of this process is shaped by the firm’s internal institutional arrangements and external factors impacting on the firm. We develop and test several hypotheses using data collected from 129 Chinese managers. The results show that managers with a stronger socialist ideology are likely to develop a mindset favouring CSR, which induces the adoption of a proactive CSR strategy. The CSR mindset mediates the link between socialist ideology and CSR strategy. The strength of the relationship between the CSR mindset and the choice of CSR strategy is moderated by customer response to CSR, industry competition, the role of government, and CSR-related managerial incentives.