我国企业社会责任的现状分析及对策研究

<正>企业不仅是经济活动和市场运营的主体,在社会生活中同样扮演着重要角色。在加快自身发展的同时,自觉履行社会责任,已成为企业树立现代经营理念、推进社会     

Corporate Social Responsibility

In the context of some criticism about social responsibility education in business schools, the paper reports findings from a survey of CSR education (teaching and research) in Europe. It analyses the extent of CSR education, the different ways in which it is defined and the levels at which it is taught. The paper provides an account of the efforts that are being made to mainstream CSR teaching and of the teaching methods deployed. It considers drivers of CSR courses, particularly the historical role of motivated individuals and the anticipation of future success being dependent on more institutional drivers. Finally it considers main developments in CSR research both by business school faculty and PhD students, tomorrows researchers and the resources devoted to CSR research. The conclusion includes questions that arise and further research directions.     

浅析我国航空企业的社会责任

随着企业社会责任理念在中国的广泛传播,作为我国综合运输体系的重要组成部分的航空运输企业,其社会责任状况引起了公众越来越多的关注。航空企业承担社会责任,既是企业发展的战略选择,也是推动和谐社会建设的方式。本文就航空企业的社会责任内涵进行深入剖析,重点论述近年来我国航空运输公司社会责任实践状况,并依据企业在社会责任承担上的不足提出针对性的建议,以推动我国航空企业社会责任实践的进一步发展。     

公司社会责任与我国董事制度的重构

公司社会责任理论认为,公司在追求股东利益最大化的同时,还应对其他利益相关者和社会承担相应的责任。我国公司法制定时对此没有考虑,通过对两大法系董事制度比较并针对我国的具体情况提出了“两分三三制”原则来组建董事会。     

Wage-Hikes Test Corporate Social Responsibility

Extensive attention have been attracted by series of events in China, from the spate of suicides by employ-ees of Foxconn, to the strikes at the Guangdong prov-ince plantof Toyota, to pay increases now spreadingacross the country. These events, with key words being pay rise and improving working condition,     

公司治理与企业社会责任研究

<正>一、引言企业社会责任研究兴起于20世纪初,从20世纪50年代开始,西方学术界和企业界就对企业社会责任展开了热烈的讨论。目前对企业社会责任研究可分为两部分,第一部分是对企业社会责任概念的界定和完善     

履行社会责任不必讳言经济利益

曾经发掘过一个企业的责任竞争力案例,是企业的一项产品,能带来很好的社会效益和经济效益。谈到社会效益时,对方侃侃而谈,如何贡献民生,如何扶持产业,口若悬河、气宇轩昂。但是问到经济效益时,对方则开始扭捏：“你们干嘛老问这个？我们做这些不是为了经济效益”,言外之意,如果扯到经济效益,则显得做社会责任的动机不纯,利字当头,名不正言不顺。     

A Scale for Measuring Consumer Perceptions of Corporate Social Responsibility Following the Sustainable Development Paradigm

The aim of this research is to develop and validate a measurement scale for consumer’s perceptions of corporate social responsibility (CSRConsPerScale) using the three-dimensional social, environmental and economic conceptual approach as a theoretical basis. Based on the stages of measurement scale creation and validation suggested by DeVellis (Scale development: theory and applications, 1991) and supported by Churchill Jr.’s (J Mark Res 16(1):64–73, 1979) suggestions, five different empirical studies are developed expressly and applied to consumers of tourist services. This research involves 1147 real tourists from 24 countries in two different cultural and geographical contexts. A three-dimensional 18-item scale is proposed for measuring consumer perceptions of corporate social, environmental and economic responsibilities. This paper presents the complete development of the scale, as well as the implications and limitations of the main findings and the managerial implications.     

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.     

浅论公司社会责任的地位

公司社会责任理论的产生是对传统公司囿于其营利性所导致的弊端进行反思的结果。对于对公司社会责任是否应当就其整体赋予独立的法律地位,学理上有不同的观点。我国公司社会责任的地位主要应当体现在学理和道德层面,而不应概括的反映在公司法律中。此外,相对于公司的营利性目标,它应当是补充和辅助性的。     

Making Sense of Corporate Social Responsibility

This paper provides preliminary insights into the process of sense-making and developing meaning with regard to corporate social responsibility (CSR) within 18 Dutch companies. It is based upon a research project carried out within the framework of the Dutch National Research Programme on CSR. The paper questions how change agents promoting CSR within these companies made sense of the meaning of CSR. How did they use language (and other instruments) to stimulate and underpin the contextual essence of CSR? Why did they do that in this particular way? What were the consequences of this approach for shaping the process of CSR in their company? Did their efforts contribute to a new way of thinking and acting or was it merely putting old wine in new barrels? A preliminary conclusion is that change agents use above all linguistic artefacts (words and notions) and carry out practical projects while constructing meaning. Still, the meaning of meaning itself remains highly intangible, situational and personality related.     

公共管理视角下企业社会责任缺失原因及对策

<正>企业的社会责任,是指企业在追求利润最大化的同时,对社会应承担的责任或义务,最终实现企业的可持续发展。具体来说企业的社会责任大致包括企业的个体责任、企业的市场责任和企业的公共责任。     

企业社会责任风险管理研究

企业面临着越来越多来自利益相关的压力．分析了企业由于承担的社会责任不合理所导致的社会责任风险,介绍了企业进行社会责任风险管理的一般流程,希望通过本文引起对社会责任风险研究的重视。     

Corporate Social Responsibility Starts at University

The author addresses the question of how to use value-learning processes to integrate corporate social responsibility (CSR) in organizations as an interesting challenge in (higher) education. Two strategies have been proposed for the issue of CSR: a compliance strategy and a cultural change strategy (Karssing, 2001). This article focuses on the ethical and philosophical presuppositions of these different approaches. The incorporation of CSR in organizations cannot be accomplished by means of a compliance strategy only. Rather, it needs to be supplemented by a strategy aimed at stimulating a transformation process on the corporate culture level. The perspective of change through dialogue is proposed as a means of innovating the curriculum and the primary processes of student education. This organizational change perspective is demonstrated by describing how (ethical) reflective aspects are integrated in the curriculum of the Free University of Amsterdam. An additional case study on organizational value learning is presented to illustrate the thesis that CSR presupposes that university is an adequate context where life-long learning begins.     

Business Groups and Corporate Social Responsibility

We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in taxpayer discussions. The model comprises several main actors (tax laws, tax authority, tax practitioners, and the taxpayer’s social network) and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research (e.g. audits, penalties, etc.), and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally.     

Firm Internationalization and Corporate Social Responsibility

Using a large sample of 3,040 U.S. firms and 16,606 firm-year observations over the 1991–2010 period, we find strong evidence that firm internationalization is positively related to the firm’s corporate social responsibility (CSR) rating. This finding persists when we use alternative estimation methods, samples, and proxies for internationalization and when we address endogeneity concerns. We also provide evidence that the positive relation between internationalization and CSR rating holds for a large sample of firms from 44 countries. Finally, we offer novel evidence that firms with extensive foreign subsidiaries in countries with well-functioning political and legal institutions have better CSR ratings. Our findings shed light on the role of internationalization in influencing multinational firms’ CSR activities in the U.S. and around the world.     

Taboos in Corporate Social Responsibility Discourse

Corporations today have been engineered by CEOs and other business advocates to look increasingly green and responsible. However, alarming cases such as Enron, Parmalat and Worldcom bear witness that a belief in corporate goodness is still nothing other than naïve. Although many scholars seemingly recognize this, they still avoid touching on the most sensitive and problematic issues, the taboos. As a consequence, discussion of important though problematic topics is often stifled. The article identifies three ‘grand’ taboos of CSR discourse and explicitly raises them for discussion. They are the taboos of amoral business, continuous economic growth, and the political nature of CSR. It is suggested that CSR can only be as advanced as its taboos. The critical potential of the field remains underdeveloped as a consequence of the taboos, and in many cases the CSR discourse merely produces alluring but empty rhetoric about sustainability and responsible business.