Corporate social responsibility and development: An anthropological perspective

Some analysts suggest that corporate-driven social responsibility initiatives offer a new, and potentially bright, prospect of addressing global poverty and underdevelopment effectively. There is a growing academic literature that examines this proposition critically, often rehearsing debates about the successes and failures of the international development programmes of the second half of the 20th century. From an anthropological perspective, however, the most useful question to ask is not whether corporate social responsibility (CSR) initiatives will succeed in fulfilling the promises made by their proponents but rather what the implications and consequences –often unintended – might be of expecting business corporations to become significant engines of development. This article examines current debates about CSR, and the emerging CSR discourse and apparatus, as a prelude to asking ‘What does CSR do?’.     

Corporate social responsibility,mining and sustainable development in Namibia: Critical reflections through a relational lens

For its advocates, corporate social responsibility (CSR) represents a powerful tool through which business and particularly multinationals can play a more direct role in global sustainable development. For its critics, however, CSR rarely goes beyond business as usual, and is often a cover for business practices with negative implications for communities and the environment. This paper explores the relationship between CSR and sustainable development in the context of mining in Namibia. Drawing upon extant literatures on the geographies of responsibility, and referencing in-country empirical case-study research, a critical relational lens is applied to consider their interaction both historically and in the present.     

技术创新是企业家的社会责任

技术创新把技术作为一个新的经济函数 ,引入到社会经济增长中 ,因此 ,它主要是一个经济发展的范畴。技术创新着眼于新技术的运用 ,特别强调科学技术物化为生产力的问题。企业家如果能够认识到技术创新是自己的社会责任 ,那么他们在企业中倡导技术创新的自觉性就一定会大大的提     

技术创新是企业家的社会责任

技术创新把技术作为一个新的经济函数,引入到社会经济增长中,因此,它主要是一个经济发展的范畴。技术创新着眼新技术的运用,特别强调科学技术物化为生产力的问题。企业家如果能够认识到技术创新是自己的社会责任,那么他们在企业中倡导技术创新的自觉性就一定会大大的提高。     

我国上市公司治理与会计政策选择

会计政策选择受到公司治理的强烈影响,其存在有一定的客观必然性。文章论述了两种主要公司模式下会计政策选择的取向,分析了我国上市公司治理的现状及由此而产生的会计政策选择方面的问题。为提高会计政策选择的效率性,我国上市公司应完善公司治理结构,文章对此提出了建议。     

企业社会责任与和谐社会构建

党的十六届四中全会提出构建"和谐社会"的目标,具有划时代的意义。企业社会责任是促进社会发展,构筑和谐社会的基础,企业社会责任使社会走向和谐。本文在和谐社会的哲学思考基础上,指出企业社会责任与构建和谐社会之间的关系,提出了企业参与构建和谐社会的主要措施。     

失地农民与企业社会责任

在工业化下,农民失去土地成为了常态,企业是市场经济的强者而失地社区则是弱者。在这二者之间能否协调发展?本文系统调查了日照市开发区发展的情况,系统分析了失地农民的困难处境,并对存在于失地农民、村级社区、企业和当地政府之间的互动关系进行了研究,最后提出发挥企业社会责任感是帮助失地社区发展的重要途径。     

被异化的企业社会责任

在我国，慈善作为一项事业，刚一起步，便频频走入误区。各种各样的无序行为，给这个光彩的事业蒙上了一层阴影     

企业社会责任与我国企业的国际竞争力

20世纪八、九十年代以来,随着社会进步,特别是信息技术的飞速发展,消费者对于生产者的了解日趋深入,他们对产品的选择从关注价格、质量到产品安全及企业的社会道德,内容越来越广泛,因而决定企业竞争力的要素也从传统的成本、质量、售后服务扩展到商业道德。企业承担的社会责任由此成为一种新的竞争优势资源。同时,随着经济全球化的加速,以产业间贸易为主的发达国家与发展中国家间的利益冲突加剧,在发达国家主导下,企业承担的社会责任,特别是劳工标准与国际贸易联系日益密切,从而在一定程度上决定着企业的国际竞争力。一、企业社会责任管理体…     

Motivation and performance of Chinese corporate social responsibility strategy choice

The motivation of Corporate Social Responsibility （CSR） strategy and its effect on corporate performance are identified. The main factors influencing CSR strategy choice in China are the recognition of CSR and the importance of CSR in corporate strategy and the centrality of decision-making, and CSR exerts its main effect on the performance of businesses through influencing their competitiveness.     

我国企业社会责任与财务绩效研究——回顾与展望

随着社会责任思想的日趋成熟,关于企业社会责任的研究开始从理论转向实证,企业社会责任与财务绩效的研究逐渐成为热点。20世纪90年代开始,该研究出现与利益相关者理论全面结合的趋势。本文回顾了我国企业社会与财务绩效研究的相关文献,从理论和实证方面进行了梳理和归纳,总结了国内学者的研究内容、企业社会责任与财务业绩的衡量方法、研究方法以及研究结果,指出了研究不足和局限,并展望了未来的研究方向。     

Strategic corporate social responsibility of high-speed rail in China

This paper investigates the strategic corporate social responsibility (CSR) of a high-speed rail (HSR) firm when competing with an airline firm in a differentiated transportation market and the interactions with government environmental policies in the context of a Cournot–Bertrand comparison. We find that a standard CSR chosen by the government is lower under Cournot than that under Bertrand when both the marginal cost of HSR and product substitutability are low enough, while a voluntary CSR chosen by the HSR operator is always higher under Cournot than that under Bertrand. We also find that the voluntary CSR could be higher or lower than the standard CSR, depending on marginal costs, product substitutability, and competition modes. We then show that when the government imposes an environmental tax together with CSR activities, both the strategic CSR and environmental tax are always lower under Cournot than those under Bertrand. Finally, we show that equilibrium traffic volumes, ticket fares, consumer welfare, and social welfare are independent of competition modes with environmental tax.     

加强企业社会责任建设减少国际贸易摩擦

加入世贸以来,随着中国从贸易大国向贸易强国的转变,与其他国家的贸易摩擦不断增加,除了原有的反倾销、反补贴和技术贸易壁垒之外,新出现的企业社会责任更是以一种隐蔽的方式对我国劳动密集型企业的出口造成较大的影响,成为杀伤力极大的新的贸易壁垒。我国企业在应对贸易摩擦时,除了要积极应诉外,还要从企业内部调整和转变观念,重视社会责任建设,减少贸易摩擦,共建一个和谐的世界贸易体系。     

Drivers and barriers of corporate social responsibility in the tourism industry: The case of Malawi

ABSTRACT

In developing countries, corporate social responsibility (CSR) programmes help in uplifting local communities by complementing governments’ efforts in providing public services in areas such as education, health, environment and security. But in the tourism industry, CSR has also been closely linked to responsible tourism in which tourism operators’ focus on protecting resources that attract tourists for business sustainability. This paper examines the drivers and barriers of CSR adoption in the tourism industry in Malawi. Data was collected through semi-structured interviews and thematically analysed. The study reveals that the major drivers of CSR in the tourism industry in Malawi are community expectations, management values and commitment, cost reduction, natural and cultural resource management, competitive advantage and company size. The barriers to CSR adoption include lack of resources, lack of clear CSR policy and government support, lack of coordination, mismanagement of CSR resources by communities and lack of awareness.     

企业社会责任信息披露影响因素实证研究

本文以我国上海证券交易所2003年521家上市公司为样本,检验了企业披露社会责任信息的影响因素。实证结果表明,资产规模、负债比率、重污染行业因素与公司的社会责任信息披露显著正相关;净资产收益率、ST类公司与CSR信息披露显著负相关。     

Green policy and corporate social responsibility: Empirical analysis of the Green Credit Guidelines in China

In the past four decades, several countries have imposed environmental regulations to enforce green policy and corporate reduction of industrial emissions and waste. Unlike other environmental regulations, China's Green Credit Guidelines internalize firms' environmental risks into a loan channel; firms with high environmental credit risks encounter high barriers to obtaining loans. To investigate whether, and to what extent, this approach promotes corporate social responsibility, we introduce a Modified Environmental, Social, Governance (MESG) index that uses disaggregated firm-level data to measure the level of engagement in corporate social responsibility. We find that, after the promulgation of the Green Credit Guidelines, there was a significant increase in social responsibility in firms restricted by the Guidelines relative to firms not restricted by the Guidelines.     

企业社会责任与品牌资产:消费者CSR体验与儒家价值观的作用

从企业社会责任的表现,到消费者对企业履行社会责任的感知,再到品牌资产的建立,以及企业因提升品牌资产的需求进而更加积极的承担社会责任是一个复杂的过程.通过对744位有效被访者的问卷调查,证实企业社会责任表现对品牌资产有显著正向影响作用,消费者的CSR体验完全中介了企业社会责任表现与品牌资产中的品牌独特性、品牌联想之间的关系,部分中介了企业社会责任表现与忠诚度、美誉度、支付溢价、满意度、品牌延伸、品牌关系的关系.消费者儒家价值观调节了消费者的企业社会责任体验与品牌资产中的美誉度、支付溢价、品牌独特性、品牌延伸、品牌关系的关系.研究为企业履行社会责任与提升品牌资产提供一个更为清晰的互动关系图谱,为设置基于消费者响应的企业社会责任与品牌资产互动培育机制提供理论支持,对推动营销范式从产品营销向社会营销的发展以及推行更为具体化的善因营销具有一定的理论意义.打造“有情有义”的产品品牌往往成为“责任型”消费者的内在需求,培育企业社会责任与培育“责任型”消费者同样重要.     

跨国公司社会责任双重标准解析:以丰田汽车中美召回为例

以社会三元结构理论为基础,以丰田公司在中美两国的汽车召回为例,从政府、社会、企业的三维互动出发,通过比较研究的方式,真切地再现了丰田公司在中美两国实施汽车召回双重标准的全过程。研究表明,美国公众强烈的社会责任意识,高度发达的非政府组织,独立自由的新闻媒体,政府对公众利益的高度关切是丰田公司承担社会责任的重要原因。而这些因素在中国的缺失是丰田实施社会责任双重标准的根源。