责任分享——在华外资企业发展新高度

当外资企业将自身发展与中国发展战略融合,当外资企业更加注重以＂责任竞争力＂为核心理念的实践,当外资企业更加积极主动地开展责任分享,外资企业在中国的发展将进入到一个崭新的阶段。子不好过＂,最近似乎成了相当一批日在华外资企业的标签。有人说,外资企业风光不再,预示着外资企业将进入在中国发展的低潮期。     

The Global Corporation: Sharing the Regulatory Responsibility

This article, based on the first of the 1999 Stockton Lectures, argues that the effective management of the global economy cannot be left to government: that international corporations have a crucial role too. Corporations that play this role can shape and be ahead of the public policy curve and thereby often gain competitive advantage. The public policy game between governments and international business can be co-operative and a positive sum game. If it is not, both sides will be weakened. Success is likely to elude companies adopting strategies that run against the grain of public policy. marketplace, and that it is to society's benefit that they should so do.     

The Ethics of Corporate Social Responsibility and Philanthropic Venturesl

Andrew Carnegie popularized the principles of charity and stewardship in 1899 when he published The Gospel of Wealth. At the time, Carnegie's ideas were the exception rather than the rule. He believed that businesses and wealthy individuals were the caretakers or stewards of their property holding it in trust for the benefit of society as a whole.One of the most visible ways a business can help a community is through corporate philanthropy. While the courts have ruled that charitable contributions fall within the legal and fiduciary powers of the corporation's policymakers, some critics have argued that corporate managers have no right to give away company money that does not belong to them and any income earned by the company should be either reinvested in the company or distributed to the stockholders.     

Sharing Out in Alliances: Trust and Ethics

Alliances are relatively new forms of relationships between businesses which allow cooperation in some areas of activity while maintaining competition in others, even in those areas where cooperation is the established procedure. Logically, this demands a mutual trust on the basis of which the cooperation can be established. The nature of this relationship is, furthermore, dynamic inasmuch as it develops over a period of time and generates new conditions which either enhance or destroy trust.This article reviews the general issues of alliances and, in particular, the special relationships between the parties. The discussion of the creation and development of trust in an alliance describes both what technical, psychological, sociological and, particularly, ethical conditions make an alliance possible and the ethical nature of the necessary step which must be taken as trust is transformed from mere possibility into the actual fact of placing trust in a partner.     

Social Responsibility and Ethics: Clarifying the Concepts

Students coming into a third-year business ethics course I teach are often confused about the use and meaning of the terms social responsibility and ethics. This motivated me to take a closer look at a sample of the management and business ethics literature for an explanation of their confusion. I found that there are inconsistencies in the way the two terms are employed and the way the concepts are defined. This paper identifies the different ways the relationship between social responsibility and ethics has been represented, the various uses of these two terms, and the contrasting views regarding the connection between morality and ethics. While this analysis does not resolve any difficult substantive questions, it does provide conceptual clarity as a necessary first step towards facilitating students critical engagement with the substantive issues.     

The Perceived Role of Ethics and Social Responsibility: An Alternative Scale Structure

The Perceived Role of Ethics and Social Responsibility (PRESOR) instrument was developed in the United States by Singhapakdi et al. (1996b) as a reliable and valid scale to measure the perceived role of ethics and social responsibility in achieving organizational effectiveness. This study was carried out to confirm the factorial structure of the instrument and to assess its reliability and validity for use in Hong Kong, the finance and service heart of the Asia-Pacific region and a culture with clear differences in ethical attitudes and perceptions from those of the United States. Constructive replication of the exploratory factor analytic procedure of the original study with a representative sample of Hong Kong managers failed to support the hypothesized scale structure but instead suggested a different, two-factor, structure. Confirmatory factor analysis defined the alternative model which comprised two interpretable, negatively intercorrelated factorial scales, "Importance of ethics and social responsibility" and "Subordination of ethics and social responsibility in the achievement of organizational effectiveness". The model showed a high level of goodness-of-fit for the population and the two subscales, comprised of five items and four items respectively, were shown to have acceptable internal consistency reliability. Correlational and multiple regression analysis showed highly significant levels of association with the ethical ideology dimensions of the EPQ (Forsyth, 1980), used in the validation of the original scale, and with two ethical philosophy subscales derived from the ATBEQ (Preble and Reichel, 1988). The instrument is short, easily administered, is psychometrically sound and has considerable potential in the study of the perceived role of ethics and social responsibility in the achievement of organizational effectiveness.     

责任备忘：点击中国企业社会责任报告关键词

企业社会责任是这个时代的最强音,也是一个复杂的系统工程。企业编制社会责任报告,除了有利于和利益相关方沟通、有利于企业树立良好社会形象之外,还对企业提高社会责任管理水平具有重要作用。对于越来越多的中国企业而言,短短几年间,企业社会责任报告的概念由陌生到熟悉,从企业社会责任报告＂是什么＂到＂怎么做＂,编制过程中的操作问题也开始浮出水面。如何通过社会责任报告的编制准确敏锐地发现和解决现实中的问题;编制社会责任报告的路径在哪里、标准是什么;社会责任报告的本土化和国际化该如何看待,发展过程中的机遇和挑战又该怎样权衡……围绕这些关键命题,《WTO经济导刊》杂志社借着主办第三届中国企业社会责任报告国际研讨会的有利契机,希望通过对与会各界代表观点进行有效梳理和精确提炼的方式,在聚焦并备忘中国企业社会责任报告2010年的同时,对即将公布的＂十二五＂规划的顺利展开形成建设性思考和实质性助益。     

Ethics and Social Responsibility in Marketing

ABSTRACT

Ethics are our belief about what is right and wrong. Although these beliefs may vary from one individual to another or one company to another, ethics and business responsibility are an important part to any company's marketing department. The goals of the marketing department are to target an audience, appeal to that audience, and get the audience to purchase that particular product or service. In doing this, a company must make sure that they are first abiding by all laws and regulations, but they should also strive to be sure that they are acting ethically and honestly. One interpretation of morality may vary greatly among individuals, but it still exists.

While the necessity for ethics in business and marketing has been pointed out in numerous sources, many have contended that a good deal of consumer concern is with marketing and its related activities. Within companies, trade organizations, governmental organizations, and professions, one can observe a shift in the way of thinking about codes of ethics. The moral resistance of an organization is referred to as the degree in which the organization can resist the influencing factors, which exercise a downward pressure on the moral content of the organization. The moral content of the organization is the degree in which that organization makes an effort to fulfill its responsibilities with respect to its stakeholders.     

塞拉尼斯中国区总裁程嘉树：做好社会责任就是做好业务

企业简介塞拉尼斯（纽交所代码：CE）是全球领先的化工技术和特种材料公司,是世界最大的乙酰基产品制造商之一,也是全球领先的高性能工程聚合物制造商,产品广泛应用于消费品和工业领域。塞拉尼斯主要经营四大业务：高性能工程塑料、特种消费品、     

The Role of Ethics and Social Responsibility in Organizational Success: A Spanish Perspective

Ethics has assumed a dominant position in the current economic debate, and this study focuses on ethics as a legitimate underpinning to good business decision making. Using a self-response survey of marketing managers in Spain, the current theory on ethical decision making is extended. Results support the mediating influence of the PRESOR construct (an individual’s perception of the importance of ethics and social responsibility for the effectiveness of the organization) on relativistic and idealistic moral thinking when one is considering the moral intensity of a situation. In addition, the study found support for the relationship between relativism (negative), idealism (positive), corporate ethical values, and job satisfaction, thereby providing additional support for the prior theory. Finally, a thorough review of the extant literature and suggestions for future ethics research in the marketing field are included.     

Ethics,Power and Communities: Corporate Social Responsibility Revisited

Ally-building can be an ethical pursuit in developing sources of power for the business manager. The commitment to social responsibility is a source of power, as well as an ethical practice for corporate endeavors. Pfeffer promotes a business manager’s ability to develop effectiveness with ties to powerful others in an intra-organizational environment. This paper advances an analysis about how individuals in corporations may use an inter-organizational approach to developing sources of power through a notion of corporate social responsibility. As such, a more meaningful qualitative reciprocity between corporations and the communities in which they operate can be developed. And, this relationship develops a source of power for the individual involved in this effort. In other words, relationships with powerful others in the community could develop by revisiting CSR based on reciprocity and exchange of sustainability in a community, rather than on a notion of paternal responsibility to some particular construct in society. Denise Kleinrichert has published papers on the areas of business ethics, corporate social responsibility, and applied ethics, as well as a book and a forthcoming chapter in socio-economic history. She has a Master in Liberal Arts degree in Humanities with an emphasis in Social and Political Thought from the University of South Florida, as well as her Bachelors degree in Economics with minors in Political Science and Sociology from Indiana University. She also has extensive corporate experience in human resources and risk management. Currently, she teaches Ethics and Business and Honors Applied Ethics at University of South Florida and is finishing her Ph.D. in Philosophy at this University.     

Corporate Directors and Social Responsibility: Ethics versus Shareholder Value

This paper reports on the results of an experiment conducted with experienced corporate directors. The study findings indicate that directors employ prospective rationality cognition, and they sometimes make decisions that emphasize legal defensibility at the expense of personal ethics and social responsibility. Directors recognize the ethical and social implications of their decisions, but they believe that current corporate law requires them to pursue legal courses of action that maximize shareholder value. The results suggest that additional ethics education will have little influence on the decisions of many business leaders because their decisions are driven by corporate law, rather than personal ethics. Jacob Rose is Associate Professor at Southern Illinois University Carbondale. His research emphasizes judgment and decision making in accounting and governance contexts.     

When Ethics are Compromised by Ideology: The Global Competitiveness Report

The Global Competitiveness Report raises ethical issues on multiple levels. The traditional high ranking accorded the US is largely attributable to fallacies, poor science and ideology. The ideological bias finds expression in two ways: the inclusion of indices that do not provide competitive advantage, but that fit the Anglo/US ideology; and the exclusion of indices that are known to offer competitive advantage, but that do not fit the Anglo/US ideology. This flaw is compounded by methodological problems that raise further doubt as to the reliability and validity of the survey results. The resultant false high ranking of the US, a strong proponent of Anglo/US capitalism, pseudo-legitimizes the propensity of US-dominated institutions and entities to persuade, coerce and, in the worst-case force other countries and their constituents to adopt Anglo/US practices and behaviours. This is ethically reprehensible because research shows that these practices and behaviours, when compared with other approaches, are sub-optimal in the results they produce for individuals, corporations and nations. The report also unjustly and unnecessarily stigmatizes entire groups of countries with little conceivable benefit to anyone. Given the report’s gravitas through the profound global influence it exerts on the decisions of top government and business leaders, these are serious ethical and economic issues.     

Responsibility and moral reasoning: A study in Business Ethics

This essay was written for the 1984 General Motors Intercollegiate Business Understanding Program. It consists of three sections, each responding to a separate issue posed by General Motors. The opinions expressed are not those of the General Motors management.The first section attempts to document, through the use of Harvard Business Review articles, a shift in the notion of managerial responsibility from a narrowly focused role responsibility to a more widely focused moral responsibility.The second section explicates the different conceptions of Justice behind the United States and West German economic systems. It gives examples of the consequences of the different conceptions both in methods of policy formation and results.The third section deals with business ethics in international contexts. It argues that law is by itself inadequate in the regulation of business activity and must be supplemented by public discussion, which employs the traditional methods of moral reasoning.John Davis Feldmann, John Kelsay, and Hugh E. Brown III are or have been graduate students in the Department of Religious Studies at the University of Virginia. Their essay, written under the direction of James F. Childress, Edwin B. Kyle Professor of Christian Ethics, won first prize in the 1984 General Motors Intercollegiate Business Understanding Program.John D. Feldmann, currently writing a dissertation on justice and tax reform, holds a law degree from the University of Virginia. He has practiced business law, served as a Vice-President of a banking corporation, and worked for the Center for Applied Ethics at the University of Virginia's Darden Graduate School of Business Administration.John Kelsay, an ordained minister of the Presbyterian Church U.S.A., holds a Ph.D. in Religious Ethics from the University of Virginia and has been serving as an Instructor there. His dissertation dealt with ethics and society in Islam.Hugh E. Brown III, now preparing for the Episcopal ministry at Virginia Theological Seminary, holds an M.A. in Religious Ethics from the University of Virginia. Prior to entering graduate school, he had experience in business as a supervisor for an AT&T affiliate.     

行业社会责任报告:引导高质量增长

在国家转型背景下社会责任报告的行业意义,最终将落脚和定格在通过积极履行社会责任增强可持续发展能力和产业综合竞争能力,实现更有责任和更具智慧的增长。2011年是十二五规划的开启之年,也是中国宏观经济形势迅速转变的一年。这一年,在全球经济社会发展以及社会责任理念更广泛传播的大背景下,中国企业社会责任报告实现了蓬勃发展。这一年,随着各种     

A Responsibility Ethics for Audit Expert Systems

To effectively pursue ethical action, the business community must recognize that the fundamental form of human association is not the "social contract" into which persons enter as atomic individuals, making partial commitments to each other for the purpose of gaining limited common ends or of satisfying certain laws. The fundamental form of human association is rather the face to face community in which ongoing commitments are the rule and in which aspects of every individual's experience are conditioned by the continuing membership. The following discussion initiates a preliminary phase in the consideration of what constitutes ethical issues associated with the business applications of expert systems. The focus is on knowledge based expert system applications in public accounting, specifically in the audit domain. Prior research on the development and use of expert systems in auditing has focused on a limited set of ethical issues. Niebuhr's theory of the "the responsible self" is used here to broaden the scope of what constitutes an ethical issue and provides a framework for identifying responsible action. Within this framework, an action is responsible if it takes into consideration ongoing relationships among the stakeholder groups affected. Actions prior to the development of the system along with the potential consequences for the system must be considered. The discursive requirements that provide the context and conditions necessary for implementing the proposed theoretical framework are presented and an illustration of how the responsibility ethic can be implemented in the audit expert system domain is developed.     

责任伦理视角下的食品安全

改革开放以后,我国的经济得到了迅速发展。人们的日常生活为食品行业的发展提供了最基本的保障,但随着近年来的不断发展,也出现了一些食品安全问题,在一定程度上危害消费者的身心健康。     

上海探索:以社会责任报告制度推动可持续发展

2012年2月24日,上海颁布了《关干试行上海市精神文明单位社会责任报告制度的通知》.对这个率先在全国范围内开展普适性社会责任报告制度的地区,人们有很多疑问.     

The Responsibility to Lie and the Obligation to Report

This article is an examination of the moral complexity of the act of whistleblowing in the context of corporate corruption. Whistleblowing may be a morally admirable act underataken by morally ambiguous agents, but can only be fully understood in context. Using German theologian Dietrich Bonhoeffer’s essay “What Does It Mean to Tell the Truth?” This essay will examine how the kind of deception sometimes necessary in whistleblowing cases can be testimony to a larger and more profound truth.