SA8000:一种新的竞争优势资源

SA8000是国际统一执行的社会责任管理体系,其规定的社会责任规则,看来构成了贸易壁垒,而从发展的角度看则是参与国际竞争的优势资源。SA8000也将影响我国企业的国际竞争力。     

社会责任会计在企业SA8000认证中的应用初探

SA8000作为国际上一个新兴的企业社会责任认证标准,已经被国际广泛认可并对我国企业产生冲击。文章就如何利用社会责任会计的理论和方法在企业社会责任建设中的应用进行了初步的探讨,以利于企业加强社会责任建设,迎接SA8000认证的挑战。     

浅析我国企业应对SA8000标准的主要策略

在当今国际贸易中,非关税壁垒已成为影响一国进出口的主要因素。继绿色壁垒之后,近年来,由发达国家所制定的SA8000标准,对于发展中国家的外贸出口又构成一种不容忽视的威胁。本文拟对SA8000标准给我国企业所带来的影响及应对措施作简要分析。一、SA8000标准的主要内容及其要求SA8000是1997年美国经济优先委员会现改名为社会责任国际制定的全球性社会责任标准,是世界上第一个针对企业的社会责任的认证标准。作为全球第一个企业社会责任认证体系,SA8000实际上已成为一种贸易壁垒,因此也被称为劳工标准贸易壁垒或社会条款壁垒。自2004年5月…     

企业履行社会责任对盈利能力影响的实证研究

近年来,企业社会责任运动广泛开展。随着SA8000标准的引入,社会责任问题已成为影响我国企业发展的又一重要因素。本文运用描述性统计和回归分析的实证方法,研究社会责任对企业盈利能力的影响。研究发现,社会责任履行好的企业,其盈利能力水平较高。     

出口企业如何应对企业道德规范国际认证

SA8000是全球第一个企业道德规范国际标准。作为社会责任认证体系，SA8000明确了企业的社会责任规范，也提出了相应的管理要求。SA8000是社会良知对资本权力的一种制约，对企业管理将产生深远影响。本文介绍了SA8000标准的相关内容，并分析了它的流行对我国企业的影响，提出了我国政府和企业的应对措施。     

出口企业如何应对企业道德规范国际认证

SA8000是全球第一个企业道德规范国际标准。作为社会责任认证体系，SA8000明确了企业的社会责任规范。也提出了相应的管理要求。SA8000是社会良知对资本权力的一种制约．对企业管理将产生深远影响。本文介绍了SA8000标准的相关内容，并分析了它的流行对我国企业的影响，提出了我国政府和企业的应对措施。     

SA8000与我国企业社会责任规范化研究①

世界经济一体化的不断深入与发展,加快了企业生产链集中运作,在这种形势下,如何确立企业社会责任以及在激烈的市场竞争中履行社会责任的义务,是企业需高度重视的问题。本文通过研究SA8000与我国企业社会责任之间的关系,根据SA8000标准认证分析企业社会责任对我国企业发展的积极影响,旨在为提高企业承担社会责任的义务、提高企业国际竞争力、促进我国企业向国际化发展提供理论参考。     

出口企业应理性对待SA8000标准

SA8000是全球第一个社会责任认证体系。作为首个道德规范的国际认证,SA8000是一把双刃剑。短期看,它会提高我国企业的经营成本,削弱出口产品的竞争力,是一种贸易壁垒;长期看,它能够转变我国企业的管理理念,促进企业与社会的和谐发展,是一种社会发展的推动力。     

我国企业实施社会责任标准的积极意义

随着国际社会广泛认同社会责任标准认证制度SA8000并将在世界贸易中逐渐使用,SA8000必将成为影响我国企业的又一贸易壁垒。本文在分析SA8000的重点内容、对我国企业的影响的基础上,提出了我国企业只有向社会营销模式转型,才是应对当前SA8000壁垒的最佳战略抉择,并对如何构建实施社会营销环境平台的对策进行了探讨。     

浅析社会责任壁垒对湖南外贸出口的影响与对策

湖南省众多出口企业应该如何应对社会责任标准(SA8000)才能掌握核心优势,推动企业的可持续发展,从而提升出口企业的国际竞争力是重要课题。本文从SA8000的理论探讨出发,深入分析了其对湖南经济产生的影响,并结合湖南省企业的特点提出了一些对策。     

企业社会责任的战略选择与民营企业的可持续发展

本文介绍了一种在国际市场上正逐渐被认可的标准体系———SA8000,即企业社会责任认证体系,对比分析了我国国有企业、三资企业和民营企业履行企业社会责任的现状差别及其原因。在对企业社会责任战略形式进行了分类之后,指出影响企业社会责任战略选择的因素和可能的后果,提出了企业社会责任战略变化的五阶段模型。认为民营企业应该把企业社会责任看成是企业可持续发展的机会和动力,选择企业社会责任战略才是其可持续发展的必要条件和保证。     

推进企业积极履行社会责任的对策思考

企业社会责任已经成为社会可持续发展的一个重要的战略研究内容,它受到了各国政府、非政府组织和众多学者的重视和关注。目前我国对于企业社会责任的研究还处于初起阶段,存在不少问题本文对其成因进行分析和探讨,并依据目前现有的资料和研究成果提出了有效对策。     

The limits of corporate responsibility standards

I explore the limits of corporate responsibility standards – for example Social Accountability 8000 (SA 8000), the Global Reporting Initiative, the Fair Labor Association workplace code – by looking at these initiatives through Derrida's aporias of justice as set out in ‘Force of Law: The “Mystical Foundation of Authority”’. Based on a discussion of SA 8000, I uncover the unavoidable aporias that are associated with the use of this standard. I contribute to the literature on corporate responsibility standards in general and SA 8000 in particular by showing (a) that attempts to standardise corporate responsibility can only be successful insofar as we recognise that compliance with SA 8000's rules requires a ‘fresh judgement’ every time they are applied, (b) that SA 8000 should not be pushed down the supply chain as such coercion does not require a truly responsible decision by suppliers and eventually leads to moral mediocrity and (c) that the necessarily time-consuming reflections about the singular contexts within which SA 8000 is applied challenge the urgent need for implementing this standard. I discuss the implications of my analysis of SA 8000 for corporate responsibility standards in general.     

Social Paradigms and Attitudes Toward Environmental Accountability

This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be positively correlated with support for corporate environmental accountability. The findings, based on a survey of MBA students, are generally consistent with the hypotheses. William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice & Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business Ethics; Journal of Accountancy; and The CPA Journal.     

SA8000:基于“以人为本”的企业文化再造

以SA8000为代表的企业社会责任运动,随着经济全球化而逐渐波及全球。中国作为基本靠劳动密集型产品出口的贸易大国,受社会责任运动的影响最为明显。SA8000既体现了人文关系又注重对社会的贡献,是社会文明与进步的产物,应该成为人们的学习目标。     

Trust, reputation and corporate accountability to stakeholders

This paper explores the relationship between accountability, trust and corporate reputation building. Increasing numbers of corporations are mobilising themselves to put more and more information out into the public domain as a way of communicating with stakeholders. Corporate social accounting and stakeholder engagement is happening on an unprecedented scale. Rather than welcoming such initiatives, academics have been quick to pick faults with contemporary social auditing and reporting, claiming that in its current form it is not about demonstrating accountability at all, but rather about building corporate reputation. Academics argue that 'accountability should hurt', that if accountability is an enjoyable process, then the organisation isn't doing it right. For organisations that are currently engaging with stakeholders and ostensibly becoming more transparent about their corporate social performance, this kind of critique is likely to be bewildering. This paper argues that central to the notion of accountability and to contemporary social accounting practice is the concept of trust. Accountability is based upon a distrust of corporate management, whereas corporate reputation building is about strategically seeking to establish trust in stakeholder relationships in order to negate formal accountability requirements. Using a split trust continuum, the paper seeks to explain and synthesise what seem to be two very different paradigms of organisational transparency.     

Social Standards: Toward an Active Ethical Involvement of Businesses in Developing Countries

As a consequence of the changing conditions of doing business, we can observe the emergence of an increasing number of industrial and company-specific codes of conduct, as well as social and environmental standards. This paper considers these initiatives as being self-regulating governance mechanisms, which are characterized by a process of voluntary adherence on the part of firms to certain mechanisms or principles that seek to promote a “good society.” Two specific internationally established standards are discussed: Social Accountability 8000 (SA 8000) and AccountAbility 1000 (AA 1000). These institutionalized approaches are described and then contrasted in relation to a number of different factors, particularly the degree to which they foster “reflexivity,” in terms of how businesses think about these issues, and “dialog,” in terms of how businesses interact with stakeholders. Such questions are relevant to the ways in which these standards might be introduced and implemented, and which of these institutionalized approaches are the most promising for international businesses in developing countries. Dr. Thomas Beschorner is the head of the Social Learning and Sustainability Research Group in the Faculty of Business, Economics, and Law, University of Oldenburg, Germany. He is currently a Visiting Professor in the Department of Sociology, McGill University, Montreal, Canada. Dr. Martin Müller is an Associate Professor for Production and Environment in the Faculty of Business, Economics, and Law, University of Oldenburg, Germany.     

SA8000认证对企业经营理念的影响分析

SA8000作为一项全新的国际性标准日益走近我国企业,这一覆盖社会道德、责任和工作环境等范围的标准正逐渐成为国际买家对供应商的一项重要的审核内容。SA8000标准的产生给我国企业即带来竞争优势,又给企业带来不利的影响。探讨SA8000如何影响我国企业的竞争优势,对推动企业管理由科学管理向文化管理的升级,使企业赢得新的竞争优势很有必要。     

社会责任认证(SA8000)对我国出口的挑战及对策

随着新兴工业化国家和广大发展中国家的崛起 ,发达国家不断设置各种技术壁垒以降低其竞争优势 ;随着人们社会意识不断的增强 ,开始要求企业承担起一定的社会责任 ,最终导致社会责任认证(SA80 0 0 )的产生。SA80 0 0对我国出口和出口企业将产生不利影响 ,如何扭转被动局面 ,成为我国出口企业迫切需要解决的问题。就SA80 0 0产生的必然性及其对我国出口企业的影响进行分析 ,并提出一些应对策略     

SA8000对我国劳动密集型产品出口的影响

随着欧美国家社会责任运动的风行而诞生的SA8000,在其产生的近十年间对发展中国家的国际贸易产生了深远的影响。由于劳动力成本是我国重要的比较优势,劳动密集型产品的出口占有相当比重,而受SA8000约束的主要是劳动密集型产品,因此,该标准将逐步对我国外贸产生越来越大的影响。