企业社会责任会计释义及实施

本文从阐述当代企业应履行的10项社会责任出发,分析论述了在我国亟待建立社会责任会计的潜在原因及实施设想。     

追寻企业社会责任

2006年3月10日,国家电网公司首次对外发布企业社会责任报告。这是我国企业发布的第一份企业社会责任报告。因此,吸引了社会普遍关注的目光。     

浅析企业社会责任

本文通过对企业社会责任的定义内涵的讨论,对企业社会责任的发展的回顾,简要介绍了SA8000标准体系,并在此基础上提出了“企业社会责任发展的三阶段”论,最后提出了对企业和政府的合理化建议。     

对企业社会责任的思考

国际上正在风行的社会责任运动也越来越直接地影响到中国企业,"重大矿难"、"毒奶粉"、"苏丹红"等等触目惊心的字眼频频出现也使社会公众要求提高企业社会责任的呼声日益高涨,中国企业的发展正处在一个急功近利的历史阶段。如何摆正企业与社会的关系,如何发挥企业的社会责任,企业到底应该肩负起哪些社会责任?今天在中国掀起一场企业社会责任的大讨论是十分必要的和及时的。     

浅谈企业社会责任

如今,在社会各方的压力下,社会责任已经不仅仅是企业应该考虑的问题,而是和企业战略、企业发展方向同等重要的关乎企业生死存亡的大事.本文主要探讨了企业的社会责任问题.     

我国企业社会责任探究

随着中国经济的快速发展与社会地位的不断提高,我国企业在国际国内的市场影响力日益扩大,我国企业为推动中国经济的发展起到了不可磨灭的作用。企业拥有良好的社会责任意识,自觉履行应该承担的社会责任,不仅可以提升企业的整体形象,加速企业的成长发展历程,更有利于企业的健康可持续发展。在激烈的市场竞争中,企业在经济领域的责任表现极佳,但在社会责任的承担上,依然存在许多的不足。文章通过对现存的企业责任问题进行研究,在总结各方经验、详细分析的基础上,提出了一系列改进方法与提升措施。     

企业社会责任的中西比较及启示

本文对中西方企业的社会责任履行现状进行了比较分析,并指出我国企业社会责任的改善需要企业强化意识、政府积极引导和社会舆论监督共同作用来完成。     

企业社会责任、企业绩效的述评及展望

本文首先对企业社会的概念进行梳理,发现企业社会责任的概念从提出确立到广泛关注再到全球发展经历了三个历史时期,笔者在对前人观点进行充分总结的基础上,提出了自己对企业社会责任的理解,即:企业社会社会责任是指企业在创造利润、对股东负责的同时,还应自觉承担起对雇员、消费者、环境、社区等利益相关者的责任。此外,笔者还对国内外关于企业社会责任与企业绩效关联性的研究进行综述对比,发现国内外学术界仍未形成对企业社会责任与企业绩效进行科学评价的评价体系,并且对二者关系的作用机理也不明确。因此笔者认为未来的研究路径应沿着解决这类问题发展。     

企业社会责任研究简述

随着历史的车轮滚滚向前,企业社会责任也在不断的变化着,所以其具有历史性、时代性等特点。因此在不同的历史时期有其不同的含义特征。到了20世纪初期,由于工业革命的深入进行,企业这一社会单元成了推动经济迅猛发展的最大推手,一方面其创造了巨大经济效益,另一方面伴随着这种发展也导致了负面的效应。企业一味的追求自身经济利益受到了人们的挑战。本文以企业社会责任的产生、发展演变进程为主线,简述了企业社会责任理论发展过程中的主要观念,以期为企业的发展提供借鉴。     

企业社会责任中的公益行动及环境责任

近来，企业的社会责任已经成为社会各界普遍关注的热门话题。2006年1月1日正式生效的我国公司法中明确提出企业要承担社会责任。我党在构建和谐社会的若干决议中也明确提出来，不仅仅是企业而且包括公民和各种社会组织都要承担社会责任。国际上通行的企业社会责任标准SA8000这几年也成为我国比较关心的一个问题。     

SMEs and CSR: An Approach to CSR in their Own Words

The academic literature reveals the need to undertake more in-depth field studies in order to discover the organisational culture, the difficulties and the perceptions surrounding CSR in SMEs. This study presents the results of analysis of four case studies on Catalan companies that stand out for their social and environmental practices. The conclusions of this paper are the result of dialogue with the main actors – four medium-sized companies – focusing on their actions, understandings and resistance with regard to CSR. The methodological perspective used was Grounded Theory, with the aim of the study being to contribute towards formalising CSR in SMEs, in their daily practices, by analysing some primary data. The results obtained show how difficult it is for SMEs to understand CSR, beyond the explanation of the specific practices carried out by the companies. They highlight the role played by the values of the founding director in the implementation of CSR programmes; they reveal that SMEs still have a long way to go towards learning how to inform both internal and external stakeholders of their best practices, and; finally, they show the interesting links that SMEs establish between responsible practices, improved competitiveness and economic results. Finally, the text points out the implications that the results of this analysis may have on creating ways of promoting CSR in SMEs. We believe that, in light of the opinions expressed by the companies, public organisations should try to concentrate on creating a favourable framework for responsible competitiveness, as a way to deal with CSR when addressing SMEs.David Murillo is a Researcher at the Institute for the Individual, Corporations and Society (IPES), ESADE Business School, Universitat Ramon Llull and Academic Assistant at the same institution. He is the current coordinator of the SMEs and CSR research field at IPES. He holds a degree in Business Administration, a degree in Human Studies and a diploma in Sociology. He is currently pursuing his PhD in SME CSR.Josep M. Lozano is currently a Professor in the Department of Social Sciences at ESADE, Universitat Ramon Llull and Director of the school’s Institute for the Individual, Corporations and Society (IPES). Co-founder of ética, Economía y Dirección (Spanish branch of the European Business Ethics Network), member of the international Editorial Board of ‘Ethical Perspectives’ and member of the Business Ethics Inter-faculty group of the Community of European Management Schools (CEMS). He has been a highly commended runner-up in the European division of the Beyond Grey Pinstripes Faculty Pioneer Award. Author of Ethics and Organizations. Understanding Business Ethics as a Learning Process. Dordrecht: Kluwer, 2000.     

社会责任活动、社会责任沟通与企业价值

企业履行适当的社会责任是大势所趋,但目前理论与实务界对社会责任经济后果的认识存在困惑,难以指导企业的社会责任实践。企业社会责任对企业价值的影响因不同社会责任类型的收益、成本特征而异,并且社会责任价值实现受制于社会责任沟通的影响,企业应该在整体战略规划的视野里树立社会责任管理理念,对企业社会责任进行事前决策和实时的过程管理。     

Designing transformative learning experiences for managerial transition to integrative CSR

Business leaders have increasingly committed to redefining corporate purpose in terms of corporate social responsibility (CSR). The challenge now is to enact this commitment. This article argues that to do so, managers must adopt a new cognitive frame (or mental lens). Specifically, managers must disengage from their existing instrumental frames, under which they consider CSR only instrumentally as a means to drive profit and pay only peripheral attention to external stakeholder goals, and instead engage with an integrative frame, in which CSR goals are intrinsic to business plans and are considered equivalent to, and simultaneously with, the firm’s financial goals. To enable managerial transition from the established instrumental frame to a novel, challenging, integrative frame, this article presents a transformative learning experience (TLE). In the TLE, managers first are immersed in a business initiative explicitly designed to expose the inadequacies of the instrumental frame for the redefined corporate purpose. This activates disorienting dilemmas in which the instrumental frame no longer applies but a new frame is not yet apparent. In the second phase, firms provide managers with heuristics such as metaphorical reasoning to enable experimentation with an integrative frame. This article provides guidelines for the structure in which this process should be embedded, how this process can be activated, and the process and learning outcomes to measure.     

The corporate social responsibility (CSR) employer brand process: integrative review and comprehensive model

ABSTRACT

Firms are increasingly drawing on corporate social responsibility (CSR) in their employer branding to improve attractiveness and engage current and potential employees, and to ensure consistency in employee brand behaviours. However, there is a dearth of literature synthesising CSR and employer branding research to understand employee engagement with CSR-firms from a branding perspective. In this article, the authors carried out an integrative literature review of CSR and employer branding literatures. Informed by signaling theory, the authors develop a conceptual model of the CSR employer branding process as a cohesive view from the potential and current employee perspective. Our review highlights the need for firms to achieve CSR consistency in terms of (a) embeddedness of CSR values, and (b) levels of internal CSR. These two factors frame a typology that enable managers to better execute their CSR employer brand identity to achieve favourable results, such as a high-quality talent pool and positive affective, cognitive and behavioural employee outcomes.     

Social Role Conceptions and CSR Policy Success

Businesses are eager to present themselves as honest and reliable corporate citizens who care about the overall well-being of society. This article researches whether different role conceptions of businesses regarding social issues are related to their success in dealing with social demands. Do socially active companies have a better social reputation than inactive companies? This relationship is determined by first extracting the social role conceptions of the companies from their Corporate Social Responsibility reports and then comparing this data to their social reputations. The analysis shows that there is indeed a relationship between these two variables. Companies with a broad social role conception score significantly better on their social reputations than companies with a narrow role conception. Social role conceptions therefore matter when dealing with social demands.     

CSR attributions and the moderating effect of perceived CSR fit on consumer trust,identification, and loyalty

Although many companies have engaged in corporate social responsibility (CSR) actions to elicit positive customer responses, the motivation behind CSR actions plays an important role in how effective they are, often leading to unexpected outcomes. While previous literature has placed a strong emphasis on value- and strategy-driven CSR actions, the changing consumer perceptions of and responses to these CSR actions remain less understood. Therefore, the current study investigates 1) how a company's CSR attribution affects consumer trust, identification, and loyalty and 2) how the perceived CSR fit moderates these relationships. The results indicate that value-driven, strategic, and stakeholder-driven attributions have positive effects on consumer trust, influencing consumer-company identification and loyalty positively. Further, we find that perceived CSR fit significantly moderates the relationship between strategic attribution and trust and between trust and loyalty. This study provides meaningful implications for both academia and industry, as it illustrates the changes in consumer views following the global pandemic relative to consumer views revealed in earlier studies.     

Cross-listing and CSR performance: evidence from AH shares

This study investigates the association between corporate social responsibility (CSR) performance and cross-listing. In a clean setting where a change in CSR performance can be attributed to the cross-listing, we find a statistically significant and economically meaningful increase in CSR performance for the cross-listed firms. Moreover, such an increase comes mostly in technical CSR, which targets the firms’ primary stakeholders. We also find that the positive association between cross-listing and CSR improvements is more pronounced for firms with weak corporate governance. The results hold under a variety of different robustness checks.     

基于CSR在供应链和网络中的应用研究

在供应链和网络管理过程中需要CSR(企业社会责任)整合,需要企业的内部和外部管理的共同努力。在整个企业中,上到高层管理人员,下到生产区的人员,都在生产作业过程中实行这一措施。在供应链和网络中我们通过先进的质量管理理念来实现CSR整合,这在供应链企业外部管理中也有非常重要的作用。在本文中我们借助模型讨论CSR整合中的能力分析和监控,将它的作用由静态模型转化为动态模型,并分析合作的循环发展,以及在供应链和网络中的信任系数。     

In the eye of the beholder: Communicating CSR through color in packaging design

Consumers have become much more attentive and demanding about corporate social responsibility (CSR), and companies are now gradually becoming aware that receiving consumer favor could depend on conducting business in a sustainable manner. Moreover, in order to gain returns from their CSR investments, such as company reputation, customer loyalty and customer–company identification, firms must also provide effective communication of their CSR efforts to the consumers. This study explores the potential of packaging color for conveying CSR to consumers, focusing in particular on consumer packaged goods. For this purpose, a quantitative study was conducted on a representative sample of consumers (n = 2000) in the form of a structured questionnaire, administered using face-to-face interviews. Three different stimuli were created through fictitious images of a non-existent brand product. Only the color of the packaging varied, while all the other graphic elements were left unchanged. The results show that, despite the prevailing association of green with the concepts of sustainability and CSR, it is not the most suitable color to clearly and credibly convey a CSR message to consumers. Thus, it is important to examine whether different colors could serve better to improve the clarity and credibility of CSR claims.     

CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector

Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or industry sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web (CSRIDOW). Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector.