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.     

The valdez principles: Implications for corporate social responsibility

The Valdez Principles have been formulated to guide and evaluate corporate conduct towards the environment. While at first glance the code appears to impose enormous new responsibilities on firms, a closer analysis indicates that existing regulations and business practices already require businesses to meet many of the environmental goals sought by its proponents. Likely corporate response to the code is examined against this background and with reference to the experience with other voluntary codes of conduct. It would appear that compliance with the code will yield minimal benefits and non-compliance will impose minimum costs for the environmentally-responsible firm.Joao S. Neves is Associate Professor of Management at Trenton State College where he teaches various courses in Management. A graduate from the University of Pennsylvania, Dr. Neves has numerous publications in academic and trade journals. His interests include corporate social responsibility and he has contributed to many conferences. Rajib N. Sanyal teaches international management and human resource management at Trenton State College in Trenton, New Jersey. He obtained his Ph. D. from Georgia State University-Atlanta. His writings can be found in International Journal of Value-Based Management, Journal of International Business Studies, and Labor Studies Journal, among others.     

Reconstructing the corporate social responsibility construct in Utlish

The charged debate on the 'C-S-R-ization' of organizational practices seems to have produced two opposing and seemingly incompatible explanations for why organizations should engage in corporate social responsibility (CSR): one, the normative rationale based on an appeal to ethics; and the other, the instrumental rationale, based on an appeal to business pragmatism. This paper argues that a missing link in this debate is the failure to recognize that the normative and instrumental approaches to corporate social responsibility are underpinned by substantively, differentiating, relative logics of emotional rationalism on the one hand, and instrumental rationalism on the other. The paper makes a case that for CSR as a management practice to be practicable and actionable within a sustainable business agenda, it will need to be stripped of its current normative undertone and reconstructed in the instrumentally, pragmatic ( utlish ) language of business. Otherwise, the whole concept of CSR may continue to dwell in the realm of abstract theorizing without yielding many beneficial and practicable outcomes. The paper concludes that such an approach that situates CSR within a pragmatic business lingua, rather than a non-business lingua, will help in legitimizing CSR as a 'neutral' management practice.     

Prevailing rationales in the corporate social responsibility debate

The literature on corporate responsibility contains a wide range of arguments for business sector involvement in matters of social and political community. Some writers argue for extensive involvement, while others draw relatively narrow boundaries around the appropriate sphere of a company's nonbusiness activity. One way to classify and clarify these various views is to examine each in light of the notion of business-society relationship which underlies it. Four ways of understanding the business-society relationship are articulated here, together with the arguments for corporate responsibility that emerge from them.     

The perceived role of ethics and social responsibility: A scale development

Marketers must first perceive ethics and social responsibility to be important before their behaviors are likely to become more ethical and reflect greater social responsibility. However, little research has been conducted concerning marketers' perceptions regarding the importance of ethics and social responsibility as components of business decisions. The purpose of this study is to develop a reliable and valid scale for measuring marketers' perceptions regarding the importance of ethics and social responsibility. The authors develop an instrument for the measurement of the perceived role of ethics and social responsibility (PRESOR). Evidence that the scale is valid is presented through the assessment of scale reliability, as well as content and predictive validity. Finally, future research needs and the value of this construct to marketing are discussed. Anusorn Singhapakdi is Associate Professor of Marketing at Old Dominion University. He received his Ph.D. in Marketing. His has published in the Journal of Macromarketing, the Journal of Business Ethics, the Business and Professional Ethics Journal, the Journal of Public Policy and Marketing, the Journal of Personal Selling and Sales Management and the Journal of the Academy of Marketing Science. He has presented papers at various professional conferences including the American Marketing Association and the Academy of Marketing Science. Scott J. Vitell is Associate Professor of Marketing and holder of the Phil B. Hardin Chair of Marketing at the University of Mississippi. He received his Ph.D. in Marketing. His work has previously appeared in the Journal of Macromarketing, the Journal of Business Ethics, Research in Marketing, the Business and Professional Ethics Journal and the Journal of the Academy of Marketing Science as well as various other journals and proceedings. Kumar C. Rallapalli is Assistant Professor of Marketing at Troy State University. His research has been published in the Journal of Business Ethics, the Journal of the Academy of Marketing Science and the Journal of Pharmaceutical Marketing and Management as well as various national and regional proceedings. His research interests include marketing ethics, health care marketing, international marketing and direct marketing. Kenneth L. Kraft is Director of Graduate Studies at the University of Tampa. He received his DBA in Management. He has published numerous articles on Business Ethics, Organization Design and Strategic Planning in Journals such as the Academy of Management Review, America Business Review and the Journal of Business Ethics. His current research interest centers on the measurement of moral intensity.     

The scope of corporate social responsibility in networked multinational enterprises

The extent of corporate social responsibility of a multinational enterprise along a global production system or chain is contested. Legal approaches highlight ownership, causation, and awareness. The stakeholder approach broadens responsibility but fails to address the directness of linkages. Adopting a social network perspective to examine international production within modern global factory systems, we argue that the extent of responsibility of the lead firm is impacted by all activities and participants in the chain. The full extent of responsibility is likely to be determined by whether indirect partners are exclusive or non-exclusive. Global factory systems, while contributing to geographical, ownership, and task fragmentation, significantly amplify linkages, interactions, and awareness implying a concomitant increase in corporate social responsibility when viewed from a social network perspective.     

Organizational attention to corporate social responsibility and corporate social performance: the moderating effects of corporate governance

Many studies have explored the antecedents of corporate social performance (CSP), such as institutional forces and stakeholder pressures. However, few studies examine CSP from a socio‐cognitive perspective. To address this research void, this study adopts an attention‐based approach to examine the relationship between managers' attention to social issues and CSP. More important, this study reports that this relationship will be moderated by governance mechanisms that constrain managerial discretion. Using a sample of Chinese listed firms, this study provides empirical support for these arguments. Therefore, our study adds new insights to the literature addressing CSP from a socio‐cognitive perspective and speaks to the structural features, both inside and outside organizations, that guide managers' attention.     

Determining the antecedents for a strategy of corporate social responsibility by small- and medium-sized enterprises in the UK fashion apparel industry

This paper seeks to increase the understanding of the antecedents of corporate social responsibility (CSR) in small UK fashion garment manufacturing firms. A review of CSR practice is used to inform the theoretical development of the wider aspects of small business competitive advantage. A causal map of the antecedents of CSR in the context of small- and medium-sized enterprises (SMEs) is presented which will help guide the selection of the constructs to be used for measuring the existence of CSR in SMEs in the UK fashion garment manufacturing industry. Future research will gain a greater understanding of this phenomenon through evaluating the obstacles and drivers for the implementation of a CSR strategy in small garment manufacturing businesses.     

Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision context

This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. Attitudes toward corporate social responsibility also suggested that institutional investors were not totally opposed to company involvement in social activities. Hai Yap Teoh is associate professor in the Department of Accountancy, The University of Wollongong, New South Wales, Australia. He has published extensively in local and international journals including Accounting, Organizations and Society and The International Journal of Accounting Education and Research. His major areas of research interest include corporate social responsibility and reporting.Godwin Shiu is teaching fellow in the Department of Accountancy, The University of Wollongong, New South Wales, Australia. He is also doing a master's degree in accountancy.     

关于企业社会责任界定的思考

社会要求企业承担社会责任的呼声由来已久,但是究竟什么是企业社会责任,具体内容是什么,一直是理论界争议的问题.随着企业尤其是大型企业经济利益的实现与社会公众之间矛盾的加深,使得科学界定企业社会责任变得更为重要.英国学者约翰·埃尔金顿提出了三重底线理论,又使企业社会责任的涵义出现了泛化趋势.文章指出,企业社会责任应当分层次进行界定,以更好的诠释企业经济人与社会人的双重角色.     

Ethical corporate social responsibility: A framework for managers

Managers encounter difficulties in developing corporate social responsibility programmes. These difficulties arise from conflicting interests and priorities. Pressures may be both internal and external and corporate social responsibility programmes usually evolve from a combination of proactive and reactive policies. The first experiences of a company are likely to be reactive, in response to requests for equipment, sponsorship or charitable donations but companies soon become aware of the benefits of planned programmes. Planning implies objectives, performance criteria and evaluation, and a rational framework for decision-taking. This paper attempts to highlight problem areas for managers and to develop a pragmatic framework of analysis which will help identify and clarify corporate social responsibilities. The paper, which is written from a UK perspective discusses the contribution of stakeholder models and highlights limitations of this approach. It develops an ethical framework focused on concepts of responsibility.Jacquie L'Etang is a Lecturer in Public Relations at the University of Stirling, Scotland and teaches on the full-time and distance learning MSc degrees in Public Relations. She has postgraduate degrees in history, public relations and social justice and her main research interests are in business ethics and the theory, history and sociology of public relations.     

Living downwind from corporate social responsibility: a community perspective on corporate practice

This paper critiques dominant corporate social responsibility (CSR) theory, which claims that commercial and social goals overlap and coincide. It is suggested that this uncritical portrayal and treatment of complex industry–community relations risks neglecting the potential tensions that may arise should these goals diverge or be in conflict. In this context, the experiences of residents in a small Western Australian town are presented to describe a long‐running conflict between community members and their corporate neighbour. The data point to a range of community impacts as a result of corporate activities and unearth strong differences between ‘local’ and ‘corporate’ understandings of CSR. Based on the perceived shortcomings of an economically underpinned CSR approach, we question the possibility of meeting local needs by means of economic efficiency. Calls are made for critical reflection on the key assumptions underlying dominant CSR theory and consideration is given to questions of guidance for CSR practitioners.     

On the corporate social responsibility perceptions of equity analysts

The importance of communicating corporate social responsibility (CSR) not only to socially responsible investors but also to the mainstream of the financial community is gaining importance in a more competitive capital market environment. This article looks at how equity analysts at the German stock exchange in Frankfurt – individuals who are not particularly involved in socially responsible investment (SRI) research – perceive economic, legal, ethical and philanthropic responsibility strategies. The evidence obtained in our interviews suggests that responsibility issues are increasingly becoming part of mainstream investment analysis. However, for them to play a larger part in the future, investor relations personnel must frame responsibility strategies in a way that is more consistent with the financial community's perspective. In particular, the impact of CSR measures on strategic development, competitive anticipation and creating trust with stakeholders are key in leveraging CSR in financial communications.     

The influence of a retailer's corporate social responsibility program on re-conceptualizing store image

The construct of retail store image is typically built based on a variety of the store's functional attributes. This conceptualization fails to consider the role of corporate social responsibility (CSR) polices and practices in forming store image. Results from a study of 460 consumers indicate CSR influences consumer store image. CSR is particularly effective at influencing store image when the retailer experiences a positive performance perception among its customers. Consumers shopping at such stores are more receptive to CSR programs, and experience significant increases in their level of satisfaction and loyalty to the store through the addition of these programs.