尽企业责任 做公益慈善

11月1日至2日,2008中国全球公益慈善论坛在北京隆重举行。大会以"和谐共享——全球协作下的公益慈善事业"为主题,吸引了一大批中外企业家前来参会,此时,中外媒体的焦点也再一次聚拢在中国。无论发达国家还是新兴市场,越来越多的企业都把社会责任纳入长期发展战略。企业在向社会提供产品和服务的过程中,如何切实履行经济责任、持续发展责任、法律责任和道德责任?如何融通社会责任投资?企业在获取利润后,如何通过与公益慈善组织的有效合作反馈社会?这些话题均成为了本次论坛的核心。     

企业捐赠是社会资源再分配

中国社科院在北京上海和广州的一项包括15家跨国公司和15家国内企业的“捐赠研究资料”初步统计，30家企业共捐赠15.34亿元人民币，其中15家跨国公司捐赠13.46亿元人民币，国内企业捐赠1.88亿元人民币，跨国公司的捐赠占87.74%，国内企业占12.25%。企业不能只是一个追求利润的机器，还要承担对环境、对社会的责任；企业在尽自己的责任和义务的同时，也应该享有同样的权利，如宣传形象、提升美誉度等。     

基于企业社会责任的匹配捐赠模式探究

随着我国企业社会责任意识增强,社会各界对企业慈善行为的关注度也日渐提升。文章简要阐述匹配捐赠模式的组成要素,采用网络调研法与文献研究法对国外配捐的典型案例进行介绍,并选取我国近年来开展的类似活动进行分析和比较。国外的匹配捐赠活动具有较强的实践性,对我国企业引入匹配捐赠模式具有参考价值。     

从慈善捐赠看企业社会责任的价值创造

近年来,越来越多的学者开始探讨企业的社会责任。企业的社会责任指的是公司在实现股东利益最大化的同时还应该积极实施增进其他社会利益的行为,以履行公司在社会中应尽的责任和义务,这就意味着公司的目标中还应包括社会价值的实现。慈善捐赠作为企业承担社会责任的一种方式,在企业的发展过程中扮演者重要的角色。在履行这项社会责任的同时,企业也获得了一定的经济利益。本文将主要探讨企业社会责任中的慈善捐赠,利用相关利益者理论,从慈善捐赠的角度看企业社会责任的价值创造。     

贷款人的环境责任：美国,加拿大相关环境立法和实践探析

贷款人的环境责任——美国、加拿大相关环境立法和实践探析管建军随着工业化进程的加速，全球环境污染问题亦日益严重。面对日益恶化的生态环境，人类的环境意识逐渐觉醒，世界许多国家相继采取了经济、科技及法律手段来保护、治理和改善环境。在一些西方国家，如美国、加...     

企业社会责任与环境会计信息披露研究

随着全球化经济的发展,中国的经济发展越来越迅速,这虽然提高了居民的生活质量,但也给人们赖以生存的自然环境带来了恶劣的影响。全国有不少地区深受雾霾天气所害,给人们的日常工作生活带来极大的不良影响。本文基于企业社会责任角度分析环境会计信息披露相关问题并讨论了两者的关系。本文首先对化工企业社会责任与环境会计信息披露的国内外研究进行收集并进行文献综述,然后介绍有关企业社会责任的相关理论基础与环境会计、环境会计信息披露有关概念。从化工企业社会责任角度分析披露的环境信息的内容,并选取一定的样本量进行统计研究。通过统计样本研究化工企业环境信息披露的位置、内容和形式等找到我国环境会计信息披露的现状及问题,梳理出社会责任对相应信息披露的要求并提出相应建议。总结得出目前我国化工企业环境会计信息披露的现行情况及存在的一些问题,目前行业披露主要还是集中在年报中,编制独立报告进行披露的企业较少;披露的相关内容不够全面也没有制定严格的披露标准;披露形式中采取定量分析形式较少;行业中差距较大,部分大型企业披露情况良好。但是三年数据发展也表明行业整体水平在提升,差距在缩小,企业的社会责任意识与主动披露意识在不断增强。     

我国企业社会责任的慈善捐赠逻辑

企业慈善捐赠的社会责任已经成为西方理论界和企业界的普遍共识,在我国,理论界也普遍认为企业有慈善捐赠的社会责任,这种观点也逐渐被越来越多的企业所认可。那么,我国企业社会责任的慈善捐赠逻辑是什么?文章从文化渊源、西方影响和现实需要三个方面作了分析。     

青海旅游企业的社会责任思考

青海旅游业近年来发展迅速,旅游企业在履行企业社会责任方面已做出了一定的努力,但是还存在着一些问题。青海旅游业要想健康可持续发展,必须在创造利润促进发展的同时,承担起对员工、游客、环境、社会公益事业等方面的社会责任。     

欧盟出台更为严格的"环境责任指令"

以技术法规、标准,合格评定程序为主要内容的技术壁垒(也称“技术性贸易措施”或“技术性贸易壁垒”)对我国出口产品有重大影响。为了认真履行世界贸易组织(WTO)有关透明度的义务,确保成员发布的技术法规草案、了解最新的技术壁垒信息,本刊推出与国家质检总局WTO/TBT—SPS 咨询中心合作的“技术壁垒”专栏。     

公司环境责任研究初探

20世纪以来，经济的高速发展带来了不少国家和地区的繁荣，但随之而来的不断膨胀的社会生产与消费对环境的压力与日俱增。气候变化、能源枯竭、水域污染等问题接踵而来。事实上，大量消耗资源造成环境污染和生态破坏的人类活动主要与企业有关，企业应该对当前严重的环境污染、生态破坏问题承担主要责任，由于企业无节制的开采资源，随意排放污染物导致了地球资源的匮乏、环境污染。这些问题严重威胁着人类的生存。公司的环境责任现已成为重要议题。     

环境信息公开,必须的责任

＂北京市公布PM2.5研究性监测小时浓度数据,市民可登陆市环境保护中心网站查询＂,日前,记者收到了这样一条北京市政府发给市民的短信。据了解,广东、浙江、江苏等地都在积极公布PM2.5的监测数据。对于PM2.5这种去年刚为人们所熟识、直径小于等于2.5微米的可入肺颗粒物,信息公开无疑是防治的重要一步。但盘旋在更多人心头的是,     

Corporate Environmental Responsibility

This paper offers directions for the continuing dialogue between business ethicists and environmental philosophers. I argue that a theory of corporate social responsibility must be consistent with, if not derived from, a model of sustainable economics rather than the prevailing neoclassical model of market economics. I use environmental examples to critique both classical and neoclassical models of corporate social responsibility and sketch the alternative model of sustainable development. After describing some implications of this model at the level of individual firms and industries, I offer an ethical justification of the sustainability alternative that is derived from the same values that underlie traditional market economics.     

宝钢环境经营：从绿色采购到绿色产业链

钢铁行业的首个《绿色采购行动计划》、首个《绿色采购行动指南》、首个《绿色宣言》,这些承载着非凡意义的“第一”,都源自一个名号响当当的企业——宝钢。     

环境改善需求、环境责任认知和公众环境行为

基于CGSS （2013）数据,本文实证分析了环境改善需求和环境责任认知对公众环境行为的影响。本研究发现居民对环境的改善需求与个人环境行为呈正相关。另外,两类环境责任自我弱化认知降低了居民的环境行为参与率：一类是居民倾向于把环境责任归咎给政府、企业和社会团体等社会组织,另一类是居民倾向于认为个人对于环境改善只存在微小的正外部性。最后,本研究还发现环境改善需求对个人环境行为的效力受到居民环境责任认知的影响。本研究认为政府和媒体应强化个人环境行为作用的宣导以提升公众环境行为参与率。     

CONSUMER PERCEPTION OF CORPORATE DONATIONS Effects of Company Reputation for Social Responsibility and Type of Donation

In cause-related marketing (CRM), a company agrees to donate money to a charity each time a consumer engages in a revenue-producing transaction with the firm. Since the company benefits first before any obligation to donate is accrued, consumers might perceive this practice to be less altruistic than an unconditional donation to a cause. If so, CRM could backfire, injuring corporate image. This study investigated the effects of type of donation (conditional or not conditional upon corporate revenue) and reputation of the firm making the donation (firms described as scrupulous, average, or irresponsible in the discharge of their social responsibility) on consumer regard for the firm; perceived mercenary intent of the firm; and whether the social performance of the company is consistent with "good" management. Consumer responses were predicted based on the contrast effect and attribution theory. Results suggest that irresponsible firms increased their favor with consumers by pursuing either type of donation. The average firm enhanced its image by pursuing an unconditional donation, but a conditional donation did not damage firm image. Perception of the scrupulous firm was little changed after unconditional donation, but a scrupulous firm suffered a loss of favor by pursuing CRM. It is concluded that the average firm does not risk a loss of public goodwill when using CRM.     

Corporate Environmental Responsibility and Firm Risk

In this study, we examine the relation between corporate environmental responsibility (CER) and risk in U.S. public firms. We develop and test the risk-reduction, resource-constraint, and cross-industry variation hypotheses. Using an extensive U.S. sample during the 1991–2012 period, we find that for U.S. industries as a whole, CER engagement inversely affects firm risk after controlling for various firm characteristics. The result remains robust when we use firm fixed effect or an alternative measure of CER using principal component analysis or downside risk measures. To address the concern of endogeneity bias, we use a system equations approach and dynamic system generalized methods of moment regressions, and continue to find that environmentally responsible firms experience lower risk. These findings support the risk-reduction hypothesis, but not the resource-constraint hypothesis, along with the notion that the top management in U.S. firms is generally risk averse and that their CER engagement facilitates their risk management efforts. Our cross-industry analysis further reveals that the inverse CER-risk association mainly comes from the manufacturing sector, whereas in the service sector, CER tends to increase firm risk.     

领导干部自然资源资产离任审计与企业环保投资

文章以我国分阶段开展领导干部自然资源资产离任审计试点为契机,利用沪深A股重污染企业和企业所在城市的匹配数据,构建多期双重差分模型,探讨开展领导干部自然资源资产离任审计对企业环保投资的影响。研究发现,审计试点能够显著提升处理组的内部环保投资和绿色并购支出水平。分样本检验的结果表明,因辖区空气质量、官员任期、来源地和企业产权性质的差异,可能会导致晋升压力及政绩考核方式的不同,进而对企业环保投资产生异质性影响。机制检验结果表明,审计试点期间,地方政府主要通过强化环境监管推动企业环境治理行为。文章的研究为考察领导干部自然资源资产离任审计的微观政策效果提供了经验证据和政策启示。     

Corporate Environmental Responsibility and the Cost of Capital: International Evidence

We examine how corporate environmental responsibility (CER) affects the cost of equity capital for manufacturing firms in 30 countries. Using several approaches to estimate firms’ ex ante equity financing costs, we find in regressions that control for firm-level characteristics as well as industry, year, and country effects that the cost of equity capital is lower when firms have higher CER. This finding is robust to addressing endogeneity through instrumental variables, to using alternative specifications and proxies for the cost of equity capital, and to accounting for noise in analyst forecasts. We conclude that investment in CER reduces firms’ equity financing costs worldwide.     

Emergence and Development of a University Curriculum for Corporate Environmental Responsibility

American firms are increasingly under demands, made by government and the public, to be more socially responsible with respect to environmental issues. As environmental and safety concerns have increased, a greater need for individuals with training in environmental responsibility has emerged. This need must be filled by educational institutions. The report concludes with a discussion of issues faced by business school curricula, in particular international business and marketing courses, to foster environmental concern among future graduates.     

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.