从事件看企业社会责任

除了对股东负责,企业应该责无旁贷地承担起对其他利益相关者的责任,并使权利和责任基本对等。企业社会责任通常指企业在创造利润、对股东利益负责的同时,还要承担的对员工、消费者、社区、环境等其他利益相关者的责任。     

从抗震救灾看企业社会责任

一、抗震救灾同捐一个亿,两个“老王”待遇迥异 因为抗震捐款的事,两个“老王”陷入冰火两重天——一个是万科的老板王石;一个是加多宝旗下的凉茶王老吉。同样捐了1亿元,二人受到的待遇却大相径庭,这事颇耐人寻味。     

从企业履行社会责任看企业持续发展

本文从科学发展观的视角对企业社会责任的概念、企业社会责任的内涵及发展、企业履行社会责任的必要性以及企业履行社会责任的现状及对策进行阐述,着重分析了企业社会责任不足的原因,提出了如何推动企业履行社会责任的建议.     

从汶川大地震看企业社会责任

汶川大地震，截至6月13日12时，已造成69163人遇难，374142人受伤，失踪17445人，空前的大灾难，是考验企业社会责任的重要时刻。     

从工伤纠纷看企业的社会责任

工伤维权路漫漫2009年夏季的一天,我办公室来了两位农民工姐弟,弟弟小谢在某铝材公司的挤压车间从事高危险性的开料工作。2008年10月6日晚上,小谢手腕被铝材中断机将手背锯伤,疼痛流血后便失去了知觉,被送到医院接受伤口缝合治疗。     

从和谐社会的视角看企业社会责任

企业社会责任从广义上理解就是企业在生产经营过程中必须主动承担的对资源环境,社会及利益相关者的义务。企业作为在国民经济和社会发展中起重要作用的经济活动主体在构建社会主义和谐社会中应积极履行其社会责任。只有这样,我们所期望的和谐社会才会实现,企业也会在和谐社会中生存、发展、壮大。只有大力加强道德建设和法律法规建设,才能有效的促进企业主动承担其社会责任。     

从食品安全问题看企业社会责任建设

随着经济的发展,企业之间的竞争越来越激烈,企业往往在追求利润最大化的同时忽略或者是忽视了企业社会责任建设。越来越多的食品安全事件被曝光,折射出我国构建企业社会责任体系的紧迫性。本文以食品安全事件为主线,探讨我国的企业社会责任建设,分析企业社会责任的现状,并提出解决问题的方法。     

从所谓中国"女间谍"案看企业文化

中国留法学生李李(法国报刊使用LiliH uang的称呼,相信不是误传或虚造,笔者曾音译黄莉莉,但中国传媒全部使用“李李”,为免混淆,暂从)被控“非法入侵自动资料库”和“背信罪”在中国引起的反响很大。7月1日,中央电视台“新闻会客室”节目以此作专题,以越洋电话访问了当事人,另外又请她的母亲发表意见,并邀请两位专家到场分析。法国媒体不过不失海内外中文报刊的评论多数认为,由于中国经济崛起,西方既眼红且惊慌,因此法国媒体小题大做,企图把中国妖魔化。这种解释表面很有道理,而且投合民族尊严的心理,但是把责任全部推给法国媒体,有失公允…     

"耐克中国胜诉案"的启示

1案情简介 美国耐克子公司耐克国际有限公司(NIKE INTERNATIONAL,下简称耐克国际)诉西班牙CIDESPORT 公司商标侵权案,2002年底由深圳市中级人民法院一审判决,原告方耐克国际胜诉,包括西班牙CIDESPORT公司、中国浙江某进出口公司和浙江某制衣厂在内的三家被告必须立即停止侵权行为,并且赔偿侵权损失30万元人民币.     

"第一时间"迸发的社会责任——浙江正特集团赈灾救援侧记

"5·12"汶川地震发生后,浙江省正特集团迅速反应、立即行动,在第一时间为灾区群众送去了急需的物资,竭尽全力完成国家下达的救灾帐篷生产任务,及时向家住灾区的本企业员工送去真诚的关怀.充分体现出这个企业强烈的社会责任意识.     

企业社会责任运动与科学发展

一、企业社会责任运动体现了科学发展思想 企业社会责任运动是市场经济及社会发展的必然结果。西方发达国家的经济水平已经达到相当发达的程度,他们开始注意企业与环境、与社会的关系,注重企业在社会责任方面的表现,更注重对人的尊重和人的价值的实现,因而企业社会责任运动是人类社会文明发展与进步的趋势,是符合科学发展观的思想的。     

企业社会责任与和谐社会的构建

构建社会主义和谐社会涉及到各个社会组织的社会责任,其中企业的社会责任在整个社会组织的责任体系中占有重要地位,发挥着重要作用。文章从企业社会责任的概念和内容出发,分析了我国企业履行社会责任的现状并提出加强企业履行社会责任的对策,从而为建设我国社会主义和谐社会做出应有的贡献。     

The pros and cons of rewarding social responsibility at the top

Overemphasis on financial performance criteria to award incentives for CEOs has often been mentioned as one of the main culprits behind recent corporate scandals. In response, there is a growing chorus for inclusion of social performance criteria in the design of executive compensation schemes. To date, however, very little is known about the true benefits of this practice. This article critically discusses the potential advantages and pitfalls of this recommendation. © 2009 Wiley Periodicals, Inc.     

企业社会责任对企业绩效的影响研究

以2013-2015年高新技术企业的数据为样本,研究企业社会责任对企业财务绩效和经营绩效的影响.研究结果表明:企业积极承担社会责任能够直接促进企业的经营绩效提升,但对财务绩效的提高没有显著影响.最后,根据分析结果,提出了促进企业转变履行社会责任的意识,积极履行企业社会责任相关建议.     

Time to invest in corporate social responsibility and the value of CSR operations: The case of environmental externalities

The radical restructuring of the German utility giants RWE and E.ON in the wake of Germany's shift to renewable energy motivates the need of a formal model of corporate social responsible (CSR) investment appraisal with environmental externalities. We offer in this paper a model that uses the tools of decision analysis to value the option to postpone the project. We show that adding a CSR dimension to projects generating negative environmental externalities can induce the firm to invest immediately, whereas it always postpones projects without CSR activities. According to the project's attributes, the paper also determines the optimal level of effort in CSR.     

Capital structure,investment unanimity,and public goods: the case for social responsibility

This paper examines the concepts of optimal capital structure and investment in an economy where government’s role is the provision of a public good. That public good is financed through current tax revenues and the sale of government securities. Absent such complications, traditional finance theory has established the equivalence among (competitive) value maximization, unanimity, and Pareto optimality. In the setting of this paper, however, the market value of government securities is not determined by the value of public good production, and the correspondence between value maximization, Parto optimality, and unanimity will not generally hold without significant restrictions on the tax structure. Otherwise, value maximization is neither an optimal nor unanimously supported objective for the firm.     

Corporate social responsibility and economic performance

We describe some perspectives on corporate social responsibility (CSR), in order to provide a context for considering the strategic motivations and implications of CSR. Based on this framework, which is based on characterizing optimal firm decision-making and underlies most existing work on CSR, we propose an agenda for further theoretical and empirical research on CSR. We then summarize and relate the articles in this special issue to the proposed agenda.     

Board internationalization and corporate social responsibility

This study examines the association between board internationalization and firms’ corporate social responsibility (CSR) performance in China during 2009–2019. Using a large dataset of director nationalities and CSR scores, we find that foreign directors promote CSR performance as evidenced by higher CSR scores. We further document that this relationship is more pronounced among government-controlled firms, firms with better corporate governance, and firms operating under stricter institutional environments. These findings remain valid after sequential robustness checks. Overall, our findings imply that foreign directors motivate the board of directors and their firms to actively pursue and practice social responsibility. Our study enriches the literature on the outcomes of board internationalization and determinants of CSR and provides the internationalization of corporate governance mechanisms a reasonable basis.