商务模式对企业社会责任与企业绩效关系的影响

如何协调解决经济目标与社会目标的利益冲突,实现两者的统一,是我国企业面临的现实问题。本文运用内容分析法,通过对四个中国上市家电企业的多案例研究,发现商务模式对企业社会责任与企业绩效冲突与否起到关键性的作用。当企业采取共享型商务模式时,企业社会责任活动有利于提升企业绩效;反之,当企业采取非共享型商务模式时,企业社会责任与企业绩效就会出现冲突。     

The Relationship between Corporate Social Responsibility and Business Ethics

The relationship between corporate social responsibility (CSR) and business ethics (BE) is both a practical and theoretical issue. Unlike the traditional way of clarifying the relationship through identifying and comparing the extant definitions of the two terms, this study addresses and compares CSR and BE from three perspectives (basic concepts, academic fields, and social movements) in two analytical dimensions (in practice and in theory). This study indicates that: The relationship between the concept of CSR and BE is different from either the relationship between CSR as an academic field and BE as another academic field or the relationship between CSR as a movement and BE as another movement; within the relationships of the two concepts, fields and movements, the relationship between them in practice is different from that in theory; and CSR and BE are neither totally independent nor one of mutual inclusion, rather, they have similarities and differences.     

Exploring Corporate Social Responsibility in the U.K. Asian Small Business Community

Within the limited, but growing, literature on small business ethics almost no attention has been paid to the issue of social responsibility within ethnic minority businesses. Using a social capital perspective, this paper reports on an exploratory and qualitative investigation into the attitudinal and behavioural manifestations of CSR within small and medium-sized Asian owned or managed firms in the U.K., with particular reference to the distinctive factors motivating organisational responses. It offers alternative explanations of entrepreneurial behaviour and suggests areas for further research.     

Corporate Social Responsibility and Firm Size

Small and medium-sized firms form 90% of the worldwide population of businesses. However, it has been argued that given their smaller scale of operations, resource access constraints and lower visibility, smaller firms are less likely to participate in Corporate Social Responsibility (CSR) initiatives. This article examines the different economic motivations of firms with varying combinations of visibility, resource access and scale of operations. Arguments are presented to propose that in terms of visibility, resource access and operating scale, very small and very large firms are equally motivated to participate in CSR. However, the motivational bases for CSR participation are likely to be different. Medium-sized firms are the least motivated. This suggests a U-shaped relationship between firm size and CSR participation. This study contributes towards resolution of the long-standing debate on the effects of firm size on CSR participation, and highlights the importance of considering configurations of firm characteristics in the study of CSR outcomes. In conclusion, cautions are raised against the broad categorization of firms, without adequate attention to the underlying dimensions of such categorizations. This study was supported by Academic Research Fund Grant no. R-313-000-069-112 from the Ministry of Education, Singapore.     

Small Business Champions for Corporate Social Responsibility

While Corporate Social Responsibility (CSR) has traditionally been the domain of the corporate sector, recognition of the growing significance of the Small and Medium Sized Enterprise (SME) sector has led to an emphasis on their social and environmental impact, illustrated by an increasing number of initiatives aimed at engaging SMEs in the CSR agenda. CSR has been well researched in large companies, but SMEs have received less attention in this area. This paper presents the findings from a U.K. wide study of socially responsible SMEs. The 24 companies studied were chosen as “exemplars” of␣CSR in SMEs. The aim of this study therefore is to progress understanding of both the limitations on and opportunities for CSR in SMEs through the exploration of exemplary characteristics in the study companies. Key areas of investigation were CSR terminology, the influence of managerial values, the nature of SME CSR activities, motivation for and benefits from engaging in CSR, and the challenges faced. The results of this study demonstrate some of the exemplary goals and principles needed to achieve social responsibility in SMEs, and begin to provide knowledge that could be used to engender learning in other SMEs. In particular, there is evidence that stakeholder theory may provide a framework in which SMEs and CSR can be understood. SMEs prefer to learn through networking and from their peers, so this is a possible avenue for greater SME engagement in CSR. This would require strong leadership or “championing” from individuals such as highly motivated owner–managers and from exemplary companies as a whole.Heledd Jenkins is a Research Associate at The ESRC Centre for Business Relationships, Accountability, Sustainability and Society based at Cardiff University. She holds a degree in Geography from the University of Wales, Aberystwyth, and a Masters degree in Sustainability, Planning and Environmental Policy from Cardiff University. Heledd's research areas of interest include Corporate Social Responsibility, Small to Medium sized Enterprises, Stakeholders, the mining industry, business ethics, and social entrepreneurship.     

Ethical Problems, Conflicts and Beliefs of Small Business Professionals

This paper presents the results of a national study of the beliefs and perceptions of small business professionals concerning ethics within their company and business in general. The study examined their views on the relationship between success and ethical conduct as well as the extent and nature of ethical conflicts experienced by the respondents. Some comparisons are made with similar studies that have been conducted in the past. Respondents have the most ethical conflicts with customers and employees, and with regard to honesty in contracts/agreements. Most also believe that ethical standards are lower than they were 10 and 20 years ago, primarily because society's moral standards are lower. Additionally, they believe that the behavior of top management has the most influence on decisions in ethical situations. Finally, consistent with prior studies, they believe that they have the most responsibility to customers, ahead of employees and stockholders.     

Corporate Social Responsibility and the Social Enterprise

In this article, we contend that due to their size and emphasis upon addressing external social concerns, the corporate relationship between social enterprises, social awareness and action is more complex than whether or not these organisations engage in corporate social responsibility (CSR). This includes organisations that place less emphasis on CSR as well as other organisations that may be very proficient in CSR initiatives, but are less successful in recording practices. In this context, we identify a number of internal CSR markers that may be applied to measuring the extent to which internal CSR practices are being observed. These considerations may be contrasted with the evidence that community based CSR activities is often well developed in private sector small to medium sized enterprises (SMEs) (Observatory of European SMEs, 2002), a situation which may be replicated in social enterprises especially those that have grown from micro-enterprises embedded in local communities. We place particular emphasis upon the implications for employee management. Underpinning our position is the Aristotelian-informed capabilities approach, a theory of human development and quality of life, developed by Sen (1992; 1999) and Nussbaum (1999) which has been developed further, in an organisational context, (e.g., Cornelius, 2002); Cornelius and Gagnon, 2004; Gagnon and Cornelius, 1999; Vogt, 2005. We contend that the capabilities approach offers additional insights into CSR in social enterprises in general and internal CSR activity in particular. Our article concludes with proposals for future research initiatives and reflections upon social enterprise development from a capabilities perspective.     

The Relationship between Corporate Social Responsibility and Firm Performance: An Application of Quantile Regression

This study empirically examines the relationship between a firm’s fulfilling of corporate social responsibility (CSR) and performance. We developed a CSR index (CSRI) to quantitatively evaluate CSR, which consists of four dimensions measuring a firm’s contributions to the economy, society, environment, and corporate governance, respectively. With data from publicly-listed firms in Taiwan during the period of 2004–2009, results of quantile regression show that fulfilling CSR has a significantly positive impact on firm performance, and that the impact in a more profitable firm tends to be significantly greater than that in a less profitable firm. Specifically, when a firm is more profitable, its management would be more willing to implement CSR. The implication is that a firm could pursue better performance while serving as a good corporate citizen.     

荣氏家族企业的诚信理念、社会责任及启示

诚信和社会责任是现代企业在建设和谐社会进程中必须遵循的基本原则,同时也是现代企业持续经营的核心竞争力。现代企业的竞争已经超越了资金、技术等硬实力范畴,更表现为企业文化软实力范畴的竞争。文章通过研究荣氏家族企业以诚信理念和社会责任为核心的企业文化及其特点、影响因素,希望对现代企业,尤其是我国民营企业的企业文化建设有所启示。文章强调现代企业要在市场竞争中持续健康地发展,建设积极的企业文化不可缺少。同时,积极的企业文化必须符合中国社会伦理道德和现代市场经济商业文明的基本规则。     

Corporate Social Responsibility and Family Business in Spain

Despite the economic relevance and distinctiveness of family firms, little attention has been devoted to researching their nature and functioning. Traditionally, family firms have been associated both to positive and negative features in their relationships with the stakeholders. This can be linked to different orientations toward corporate social responsibility. Thus, this research aims to identify the approaches that Spanish family firms maintain about social responsibility, based on the model developed by Quazi and O Brien Journal of Business Ethics 25, 33–51 (2000). An empirical study carried out for 112 Spanish family firms gives support to our initial assumption about these organizations not being a homogeneous group in terms of their orientation towards corporate social responsibility. The differences in perceptions do not seem to be associated to biographical characteristics. These results lead to some relevant academic and practical implications that suggest interesting lines for future research.María de la Cruz Déniz Déniz is professor in the Department of Management at Las Palmas de Gran Canaria University (Spain). She received her Ph.D. in the area of Management from that University in 1999. Her current research interests include the study of Corporate Social Performance and the Management of International Business.M^a Katiuska Cabrera Suárez is professor in the Department of Management at Las Palmas de Gran Canaria University (Spain). She received her Ph.D. in the area of Management from that University in 1998. Her current research interests include the study of Family Business Behaviour and Management.     

Backlash Hits Business Ethics: Finding Effective Strategies for Communicating the Importance of Corporate Social Responsibility

Recently, several articles have asserted that corporate social responsibility programs have gone too far and need to be reigned in. These critics have charged that corporate social responsibility is to be regarded with skepticism and that any changes in corporate accountability should be superficial at best. I will examine a␣number of these objections; I conclude that these critiques are largely ill founded, but that their increasing frequency in popular media is a cause for concern. I argue that these purported objections are better understood as one part of a long-term cycle that generally accompanies positive moral change in institutions. Using the feminist movement as a touchstone, I examine the similarities between backlash against the movement for corporate accountability as compared to backlash against feminists. I␣also suggest ways in which successful strategies adopted by feminists could be used effectively to communicate the aims of those working to increase awareness of business accountability.     

Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing Accountants and Accounting Students

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed. Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He teaches courses in Strategic Management and Applied Statistics. Dr.Ibrahim’s articles have appeared in the Journal of Business Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings. John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Business Review, the International Journal of Commerce and Management as well as many other journals and proceedings. Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings.     

A Critical Review of Sustainable Business Indices and their Impact

Most studies into the performance of socially responsible investment vehicles have focused on the performance of sustainable or socially responsible mutual funds. This research has been complemented recently by a number of studies that have examined the performance of sustainable investment indices. In both cases, the majority of studies have concluded that the returns of socially responsible investment vehicles have either underperformed, or failed to outperform, comparable market indices. Although the impact of sustainable indices to date has been limited, the recent launch of sustainable indices by Dow Jones and FTSE suggests that more attention is being paid to the subject by financial markets, investors, and companies. This development raises a number of important issues which are reviewed in this article: (a) the performance of indices compared with their benchmark indices; (b) the methodologies employed in compiling the indices; and (c) the impact of the indices on companies and the investment community. The article concludes with a number of suggestions for areas that merit future research.     

Social Marketing and Privately Held Companies: The Impact of Corporate Social Responsibility Activities on Romanian Consumers

The notion of corporate social responsibility has evolved into a fairly complex concept that can influence the very world we live in. Today's society is interested not only in companies' financial results but also in the way they conduct their businesses. Corporations everywhere try to respond to new environmental challenges by actively engaging in the life of the community and by developing relationships based on mutual trust with consumers. This article introduces the corporate social responsibility domain by underlining the importance of this concept to the later development of a company. The article denounces the results of research conducted on Romanian consumers regarding corporate social responsibility campaigns undergone by firms in Romania. Its purpose is to bring insight into Romanian consumers' perceptions of recent social campaigns, reviewing the extent to which these consumers are willing to become involved in society's well-being. The survey conducted here attempts to provide answers to issues that concern the companies' involvement type, their purview, the reasons for participating in society's welfare, as well as the social campaigns' most common action areas. The results gathered show that corporate social responsibility is not only a promotion method, but a method that implies the effective involvement in the life of the community and in its subsequent issues, therefore representing a real means of support for the economic development of the community in question. In conclusion, companies must put their social conscience into use when dealing with their clients and stakeholders, by offering solutions to environmental concerns, resource management, mutual aid, and welfare rising from corporate support.     

Personal Values as A Catalyst for Corporate Social Entrepreneurship

The literature acknowledges a distinction between immoral, amoral and moral management. This paper makes a case for the employee (at any level) as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion about the notion of discretion and an examination of a separate, contrary body of literature which indicates that some individuals in corporations may use their discretion to behave in a socially entrepreneurial manner. My underlying assumption is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by employees’ own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics, distinguished by their individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility.     

The Research on the Relationship between Corporate Social Responsibility and Common Prosperity

Corporate social responsibility (CSR) and common prosperity have the consistency of philosophy and goal. In the process of delivering CSR, enterprises can merge their tangible and intangible assets to realize a positive cycle of sustainable development and common prosperity. Enterprises can also open up space for both commercial and social value by integrating altruism with self-interest, public welfare with utilitarianism, cost with capital, and today's developmentwith tomorrow's development. Indeed, the unification of commercial value and social value can extend pathways to common prosperity and improve common prosperity. By way of the super CSR, enterprises can spread the wealth of their culture and values to society through material products, ethical products, and intergenerational inheritance based on the high compatibility of enterprise high-dimensional culture, enterprise craftsmanship, and enterprise civilizations. They can thus play a leading role in promoting the ethical wealth of the whole of society. Public and private enterprises should maximize their respective advantages in promoting common prosperity of society for realizing the common progress of the people, and should strike a balance between efficiency and fairness.     

企业社会责任对战略风险的影响

企业社会责任已经成为企业能否走上可持续发展之路的重要保障,面对突如其来的疫情,“风险”一词进入大众视野,疫情带来的影响,让企业深深感受到现在正处于一个典型的风险社会。企业如何应对风险,做好风险管理是将要面临的新挑战。这些使得我们将企业社会责任(CSR)与风险管理联系在一起,从企业战略出发探讨社会责任和企业风险的联系,揭示二者之间的内在联系,一是具有促进企业自主履行社会责任,减小企业风险的实践意义;二是有助于推动拓展企业社会责任与战略风险的相关研究。     

Overcoming Consumer Skepticism in Cause-Related Marketing: The Effects of Corporate Social Responsibility and Donation Size Claim Objectivity

Even though cause-related marketing has become an increasingly popular marketing tool, consumers have become skeptical about this strategy. Consumer skepticism is likely to lower the acceptance of advertising claims. The current study investigates how marketers might minimize consumer skepticism by varying the level of perceived corporate social responsibility and the level of claim objectivity regarding donation size. The results indicated that consumers were more likely to disbelieve the ad claim when the advertiser was perceived to be socially irresponsible than responsible. In addition, consumers were more likely to disbelieve the ad claim when the donation size was stated subjectively than objectively.