企业社会责任的模式及背后推动力

企业社会责任(CSR)被很多跨国企业看作是企业发展的重要组成部分.企业行使其社会责任的背后推动力决定了CSR的模式.同时,企业的CSR模式不会一成不变,外部环境和自身发展程度都会对它的模式产生影响.本文将采用理论和实例相结合的方式对CSR的模式及其背后推动力进行分析讨论.     

企业社会责任的经济学分析

文章从经济学角度建立了一个新的企业社会责任(简称CSR)分析框架,即在经济学范畴内对CSR的内涵、存在性、理论延伸、应用等作出解释。同时,也可以理解成是在经济学领域内寻找CSR理论的支撑依据,是对当前社会学、法学、伦理学等领域无法解释的CSR相关问题的有益补充。     

企业社会责任冲击下的管理会计

企业社会责任(CSR)是指企业在创造利润、对股东承担法律责任的同时,将对社会、环境以及人的价值的关注融入其商业运作和企业与其利益相关者的相互关系之中。承担社会责任不仅使企业实现其社会价值,也推动了企业自身更好的发展。管理会计师需要做的是统筹企业战略,创新运营绩效管理体系,使企业在内部稳步运行的前提下,更多的承担企业社会责任,变内部的能力为外在强大的竞争力。     

企业社会责任理论演进与评述

对企业社会责任(CSR)的研究已经历了近一个世纪,其文献繁多,观点各异.本文通过对国内外重要文献的梳理,力图厘清CSR的发展脉络文章对CSR的内涵、各类观点、CSR的内吝和范围进行了评述,最后对CSR发展的前沿问题--CSR战略的研究现状进行了评述.     

社会责任信息披露、绿色创新与企业绩效

以中国沪深交易所A股主板上市公司数据为样本，分析CSR信息披露与企业绩效之间的影响关系，以及绿色创新在CSR信息披露与企业绩效之间影响关系的传导机制。实证结果表明：企业进行CSR信息披露有助于提升企业绩效，绿色创新在CSR信息披露对企业绩效的正向效应中起中介作用。     

媒体参与企业社会责任治理：基于经理人声誉的分析

企业社会责任治理是企业治理概念在企业社会责任决策中的具体化，是指谁来决策并负责企业的社会责任行为。由于企业社会责任（CSR）的本质是私人提供公共品（Baron，2001；BagnoliandWatts，2003），会产生溢过企业边界之外的正外部性。诸多利益相关方为了获得这种正的外部性，会纷纷采取手段对企业经理人的CSR决策施加影响。因此，在环境保护、公益慈善、     

企业社会责任:深圳治市新理念

深圳对CSR的赞同和推动不仅体现在理念倡导和政策研讨上，而且已经落实到具体行动。执法是政府的职责，也是政府推进CSR的重要手段。过往的经验证明，要促使企业承担社会责任，光有“大棒”还不行，还应该要有“胡萝卜”，这样才能达到事半功倍的效果。因此，深圳将会借鉴企业社会责任运动有益的经验，创设“胡萝卜”，以经济手段，标准化手段推进CSR。[编者按]     

中国企业社会责任评价研究

企业社会责任(CSR)评价是社会各界共同关注的话题。最近几年,中国学者在此领域的研究取得了丰硕的成果,同时也引起学界和企业经营者的关切和质疑。梳理中国CSR评价研究进展,对于完善CSR研究具有重要意义。通过对2006-2012年间在国内期刊发表的148篇CSR评价的文献的分析,从评价的理论基础、评价方法等5方面,对当前中国CSR评价研究进行了总结,并对其中存在的问题及未来发展趋势进行了探讨。     

发掘企业社会责任的真正价值

企业社会责任(CSR)这个概念在经过跨国企业传入中国之后,迅速成为企业界和媒体的热门话题。与此同时,各种 CSR 评比与排名也层出不穷,榜上有名的企业往往能够获得很高的媒体曝光率,从而获得正面的社会评价。在这种情况之下,企业比较容易看到的是 CSR 建设在提升     

欧美日企业社会责任前瞻

趋势一：重视CSR战略顶层设计2014年是欧盟CSR战略实施的收官之年,也是就该战略开展审查的一年。欧盟在2011年10月发布《新版欧洲企业社会责任战略报告2011-2014》,这既是对原有欧洲CSR政策的深化,也是对＂欧洲2020战略＂承诺的呼应,同时表明了欧盟在CSR方面达成新的共识。上述报告修订了“企业社会责任”的定义,明确了两个目标,详细规划了包括八项具体内容在内的“2011-2014行动议程”,并季诺同27个成员国共同监督欧洲各国企业执行新战略的进展,在2014年进行回顾评估。     

2001年《国际贸易问题》总目录

经贸理论经贸论坛中国经济开放度及其国际比较研究················································……黄繁华(1,19)我国境内加工贸易管理中存在的问题与对策····································……卢荣忠(1.24)企业新概念与发展中国家的竞争优势····················……;..················……顾书桂(1.27)建立以知识共享为基础的企业管理体系···························…     

总经理,捡好的挑

人才是企业的财富,得人才者得天下,企业之间的竞争,归根结底就是才人的竞争.如何在茫茫人海中找到企业最重要的人才--总经理?答案可能不止一个.在这里,我介绍这样一位总经理.     

Distance,Transaction Costs,and Preferences in European Trade

Beckerman (1956) and Linder (1961) have suggested that international trade is not determined by supply-side factors alone—perceptions about foreign countries and country preferences matter. We explore the relation between exports, cultural distance, and country preferences in Europe. The results show that several distance and preference-related variables, based on Hofstede’s cultural dimensions, income gaps, and voting patterns in the Eurovision Song Contest, are significantly related to bilateral trade. We conclude that cultural distance and preferences influence trade through several channels, both indirectly through transaction costs and more directly, as countries seem to prefer some trade partners before others.     

Productivity,Employment and Growth in European Integration

We compare the evolution of key macroeconomic indices for the European Union (EU), viewed as a unified economy, with that of the USA and Japan for the period 1950–95, report the process of convergence in the EU, and analyze the effect of its potential enlargement through the accession of 10 Central and Eastern European countries (CEEC) that are in active negotiation for EU membership. The EU has followed a path of rising labor productivity, declining capital productivity and rising capital intensity typical of advanced capitalist economies. Its productivities in the 1990s lie between those of the USA and Japan. There is evidence of convergence of EU-15 relative labor productivity and capital intensity levels to those of the USA. Relative real wages also seem to be converging. Profit rates in all three economies fell, most rapidly before 1975. There is a general pattern of convergence in the EU members in the evolution of labor productivity, capital productivity, real wage, gross profit rate, investment per worker, consumption per worker and capital intensity. The evidence for a specific membership effect on convergence is weak. The CEEC have much lower relative labor and capital productivity than any other countries that have entered the EU. The process of development in the CEEC will have to follow an atypical path of increasing or constant capital productivity and rising labor productivity in order to converge to EU norms. EU membership might have a positive impact on the prospective economic growth in the CEEC in these respects, as the vehicle for the transmission of critical changes in technology and productive organization.     

Half-time in the European Parliament—Expectations,reality, outlook

The European Parliament was set up by direct elections in June 1979. Great expectations had been placed in these direct elections with regard to the further development of the European Community. Now, half-way through the Parliament’s five-year term, a certain Euro-weariness is gaining ground. Had expectations been pitched too high? How is the work of the European Parliament so far to be assessed? What are the prospects for the future?     

The future of European integration: Visions, challenges, perspectives

In the last five years the European Union has developed at a speed unknown since its beginnings in the Fifties. As a result, the EU is participating in the last three reserves of the European nation state's sovereignty: the currency, the judiciary and the military. The achievements already made, not only enlargement, make the reform of the structures of the Union a necessity. Its institutions must be tailored to these achievements, not just arithmetically adjusted to the increasing number of Member States. MEP, former President of the European Parliament, Brussels, Belgium, and Strasbourg, France. The article is based on a speech given at the Symposium “Challenges for the European Future”, Hamburg, 28 October 2000.