从国网报告看企业社会责任报告的三重属性和价值

2011年2月16日,《国家电网公司2010社会责任报告》在北京发布。这是国家电网公司连续第六年发布年度企业社会责任报告,也是进入“十二五”我国企业发布的首份社会责任报告。报告发布依然是举行了隆重的发布仪式,并邀请了政府相关部门、行业协会、相关企业、利益相关方和数十家媒体参加,引发了多方关注和对中国企业社会责任发展的思考。     

责任创造价值——山东电力集团公司发布2011年社会责任实践报告

本刊讯2月14日,《国家电网山东电力集团公司2011年社会责任实践报告》在山东济南发布。这是山东电力连续发布的第三份社会责任报告,也是国家电网公司系统及山东省内发布的第一份企业社会责任实践报告。报告系统分析了山东电力面临的机遇和挑战,识别出可持续发展的     

“文化治企”再插“社会责任”新翅膀——无锡供电公司全面社会责任管理纪实（七）

“努力超越．追求卓越”是国家电网公司倡导的企业精神,也是无锡供电公司全体干部职工的精神风貌,更是公司统一优秀企业文化的最好体现。近年来,无锡供电公司着力把企业文化建设与公司中心工作和内外利益相关方诉求有机衔接,按照“文化引领、强化标准、民主管理、和谐发展”的思路,不断拓展企业文化建设的内涵和深度……     

国网创新社会责任沟通管理

11月26日,国家电网江苏省电力公司举行最佳履责实践发布会,并首次确定当日作为“社会责任日”,集中发布了由各市供电公司总结出来的9个社会责任最佳实践,来自全省不同地区、行业的利益相关方代表分别了对每个履责实践发表感知和评价。     

企业社会责任:企业发展的新阶段

在前几期,本刊介绍了作者对于企业社会责任作为新型管理模式给企业管理带来的变革性意义。本期作者又提出"企业社会责任是企业发展的新阶段"的观点,作者认为,企业社会责任作为一种"影响着思想和表达的所有领域"的重要时代精神,正在融入我们的社会和人们的思想观念,影响着社会经济生活的方方面面。     

什么样的社会责任报告是一个好报告？

“什么样的社会责任报告是一个好报告”？衡量一份高质量报告的标准是什么？是准确披露企业信息？与国际惯例接轨？让利益相关方满意？这些认识和看法只是从某一方面给出的答案。2月16日,《国家电网公司2010社会责任报告》在京发布。国家电网公司成为我国首隶连续第六年发布年度社会责任报告的企业。作为编制国家电网公司年度社会责任报告的亲历者,作者以对《国家电网公司2010年报告》的解析,总结出一份好报告应具备的三大标准,值得借鉴参考。     

让全面社会责任管理逐步根深叶茂——国家电网公司的“责任根植基层”模式

本刊从2008年起,即全程跟踪、报道国家电网公司“全面社会责任管理”在省级公司、市级公司、县级公司的三级试点工作的推进。2010年,作者在本专栏连续发表了3篇文章,从不同的角度阐释了“全面社会责任管理”是一场前所未有的变革,本文则以国家电网公司的“责任根植基层”模式为例,进一步从理论上分析了在特大型企业如何将社会责任理念和全面社会责任管理根植于基层。     

“鼎·心”模型：国家电网全面社会责任管理新诠释

一个好的企业社会责任理念怎么才能用更形象直观的方式表达出来,以便于让各利益相关方更好地把握其内容和含义？国家电网公司的＂鼎·心＂模型对全面社会责任管理的诠释是一个非常好的范例：在中国传统文化里,鼎是国之重器,象征社稷,心怀国鼎,表明国家电网公司心系社稷,表达公司对社会责任的自觉追求;鼎是承诺,心中立鼎,表明国家电网公司一言九鼎,表达公司对社会责任的坚定承诺。同时,双心成鼎,也表明国家电网公司上下用心尽责,凝聚内外合力,共同造福国家社稷。     

《如何编制企业社会责任报告》连载(二十三) 企业社会责任报告的编制与发布

在前面的章节中,我们已经了解到企业社会责任报告的发展历程与作用。一份好的企业社会责任报告应该包含哪些内容、可遵循哪些国际标准。本章将主要讨论如何具体地组织和撰写一份这样好的报告以及如何达到好的发布效果。     

国网无锡供电公司 构建利益相关方全方位感知评价体系

2009年,国网无锡供电公司作为国家电网公司首批试点开展企业社会责任管理实践,创新提出＂责任工作观＂理念和独具特色的推进模式,几年来先后以助力＂四个无锡＂建设、＂电蜜蜂＂等为主题开展实践活动,形成了全员参与、全方位覆盖、全过程融合的全面社会责任管理模式,并提出了＂Σ（业务＋改进）Re=工作U价值”的责任工作观。经过对近几年实践话动成效的总结分析,发现有几个方面的需要促使评价体系构建：利益相关方满意度如何需要验证;决策管理的科学性需要将利益相关方感知作为重要依据;建设“两个一流”愿景需耍更加关注利益相关方的感知;从“发展公司服务社会”的角度需要全面感知利益相关方诉求。     

履行责任贡献和谐

党的十六届六中全会做出了《中共中央关于构建社会主义和谐社会若干重大问题的决定》,从中国特色社会主义的高度对构建和谐社会的意义、目标、原则和指导思想等重大问题,做了深刻的阐述,并对到2020年和谐社会的构建做了总的部署。在过去的20多年中,国家实行改革开放,坚持以经济     

以利益机制为内在激励推动企业社会责任建设

中国企业社会责任状况近三年没有明显进步,其主要原因是利益驱动不足。企业社会责任与企业利益有相关性,现有企业社会责任理论更多地看到两者的负相关性,但两者具有很强的正相关性。以企业利益为内在动力构建两者之间的正相关关系,发挥法规、政府、第三方力量,构建以企业利益推动企业社会责任的激励相容机制,企业才能真正自愿履行社会责任,我国企业社会责任建设才能长足发展。     

中国陶瓷企业社会责任报告披露情况——以悦心健康为例

本文以悦心健康2015—2017年社会责任报告为例,从相关利益方角度对其社会责任披露情况进行简要评价,从而得出社会责任信息的披露对中国陶瓷企业实现可持续发展是必要的。     

大型公共支出项目的政策效果评估——以"八七扶贫攻坚计划"为例

本文基于Hsiao等(2012)提出的基于面板数据的政策效应评估方法,分别选取贵州、甘肃、内蒙古及河北四省区各县1978-2012年的样本数据,具体考察了"八七计划"对各贫困县的政策效应.实证发现:(1)各省区总体实施绩效均比较显著.在选取的158个贫困县中,约有61％的贫困县的政策效应具有长期持续性.(2)在实施之初,"八七计划"的政策效应均不显著,具有一定的滞后性.(3)甘肃省各贫困县政策效应的年际变化波动幅度较小,实施绩效显著且稳定;贵州省的短期政策效应相对平稳,而长期效应趋于不稳定且逐渐减弱;内蒙古及河北省的短期及长期政策效应均不稳定.(4)初期农民人均纯收入和人均财政支出对政策效应具有显著影响.     

The Impact of Corporate Social Responsibility on Risk Taking and Firm Value

We hypothesize that CSR serves as a control mechanism to reduce deviations from optimal risk taking, and therefore, CSR curbs excessive risk taking and reduces excessive risk avoidance. Based on the stakeholder theory, firms with CSR focus must balance the interests of multiple stakeholders, and therefore, managers must allocate resources to satisfy both investing and non-investing stakeholders’ interests. Using five measures of corporate risk taking and a sample of 1718 US firms during 1998 to 2011, we find that stronger CSR performance is associated with smaller deviations from optimal risk taking levels. We examine the mechanism through which CSR has an impact on firm value and find a positive indirect impact of CSR on firm value through the impact of CSR on risk taking. CSR performance is positively associated with firm value because CSR reduces excessive risk taking and risk avoidance.     

为什么要将社会进步的希望寄托在每个组织的主动担责之上——美国公共预算制度的故事

在现代企业中,展示人类最精致、最多样的智力和道德品质的机会是如此之多,仅仅把赚钱视为目的是不合理的。既不能仅仅把权力或规模的扩大视为值得仰慕的志向,也不能把企业经营视为游戏,因为企业行为与人类的幸福和痛苦密不可分。——美国最高法院法官路易斯·布赖德斯(Louis Brandeis)     

Finance as a Driver of Corporate Social Responsibility

Finance is grease to the economy. Therefore, we assume that it may affect corporate social responsibility (CSR) and the sustainability of economic development too. This paper discusses the transmission mechanisms between finance and sustainability. We find that there is no simple one-to-one relationship between financial development and sustainable development but there are various – often indirect – linkages. It appears that most of the literature concentrates on the role of public shareholders when it comes to changing corporate policy and performance in a more sustainable direction. However, this focus neglects the potential impact of the credit channel and private equity on a firm’s non-financial policies and performance. These very powerful mechanisms can govern business policies and practices. Therefore, there appears to be much more scope for finance to promote socially and environmentally desirable activities and to discourage detrimental activities than has been acknowledged in the academic literature so far.Bert Scholtens received his Ph.D. at the University of Amsterdam in 1994. Since 1999 he has been working at the Department of Finance of the University of Groningen, the Netherlands. His research particularly looks into the interactions between financial institutions and sustainable development/corporate social responsibility. He has recently published in, among others, Ecological Economics, Journal of Banking and Finance, Finance letters, Journal of Investing, and Sustainable Development.     

Corporate Social Responsibility as Argument on the Web

This paper critically examines the language drawn on to describe socially responsible activities (CSR) in the context of the corporate web page. I argue that constructions of CSR are made plausible and legitimised according to the context of the expression. The web site is a genre of communication which addresses a broad and discerning audience; hence fractures in the institutionalised nature of argument may be apparent. The focus of this paper is to examine how the rhetoric of CSR is legitimised and to develop a framework of argumentation repertoires that operate in this context     

Shareholders as Norm Entrepreneurs for Corporate Social Responsibility

This article advances the idea that shareholders who seek to influence corporate behaviour can be understood analytically as norm entrepreneurs. These are actors who seek to persuade others to adopt a new standard of appropriateness. The article thus goes beyond studies which focus on the influence of shareholder activism on single instances of corporate conduct, as it recognises shareholders’ potential as change agents for more widely shared norms about corporate responsibilities. The article includes the empirical example of US internet technology companies who, in their Chinese operations, face conflicts of norm systems in regard to freedom of expression on the internet. Shareholders have been active in seeking to persuade these companies to adopt a norm of adhering to global standards for human rights over restrictions implied by authoritarian regimes to which they deliver services.     

Taking Terrain Literally: Grounding Local Adaptation to Corporate Social Responsibility in the Extractive Industries

Since the early 1990s, the extractive industries have increasingly valued corporate social responsibility (CSR) in the communities where they operate. More recently, these industries have begun to recognize the importance of adapting CSR efforts to unique local contexts rather than applying a one-size-fits-all model. However, firms understand local context to mean culture and treat the physical properties of the host region—topography, geology, hydrology, and climate—as the exclusive purview of mineral geologists and engineers. In this article, we examine the organization of CSR at two industrial-scale gold mines in Guatemala, owned by the same firm, which yielded starkly distinct levels of support among host community residents. We develop the idea of social terrain to convey the way in which the biophysical environment informs local social relations and imbues phenomena with particular social meanings. We argue that firms must account for social terrain in organizing for CSR. The literature struggles to provide guidelines for identifying and understanding stakeholders. Social terrain, we argue, can begin to bridge this gap between theory and practice.