企业社会责任视角下的公司治理

在低碳经济的背景下,人们开始更多地关注企业社会责任,企业管理者也将社会责任的理念逐步引入到公司治理中,不仅要履行保护环境的责任,还要协调各利益相关者之间的关系,使企业提升社会形象,增强核心竞争力,最终达到可持续发展的目标。     

对中国公司社会责任制度的思考

新公司法明确公司社会责任,突出职工保护,加强公司外部监督,是公司社会责任制度的一大进步。该制度以公司外利害关系人保护社会责任理论为指导,有着坚实的现实基础,是公司内外发生根本性变化和公司理论成熟的产物。     

企业社会责任的法学分析

企业社会责任包括法律意义上的责任和道德意义上的责任,二者是一种辩证的互动关系.企业公民的概念是企业社会责任的法律延伸.文章指出,企业社会责任法学问题的实质有两层含义:设定法律底线约束企业公民行为;设计良法激励企业向优秀企业公民转变.     

社会治理视角下的企业社会责任

在统治型治理模式下,企业的社会责任主要是伦理责任,遵从于习俗和道德;在管理型治理模式下,企业社会责任主要是对股东负责的经济责任和遵守法律的法律责任;在服务型治理模式下,企业社会责任具有了公共责任意蕴,不仅包含着经济、法律责任,也更多地包含了伦理责任。     

劳动密集型企业社会责任探析

文章总结了劳动密集型企业社会责任主要问题,分析了该类企业社会责任缺失的主要原因,并提出了相应的政策建议。     

基于公司治理与政府监督下的食品行业企业社会责任研究

本文以食品行业企业社会责任为研究对象,分析了内部公司治理和外部政府监督两种方式对企业社会责任履行的影响。其中内部公司治理主要以独立董事为研究重点,外部政府监督以惩罚力度为研究重点,通过分析内外部因素,为食品企业社会责任管理提供建议思路。     

基于信任视角的企业社会责任整合效应探析

在新经济背景下,企业履行社会责任是企业持续发展的战略选择.本文从社会信任这一视角,以利益相关者为对象,建立企业社会责任的整合效应模型,进而探讨了企业实现整合效应的途径,论证企业实施社会责任的内外综合效益.结论是:企业针对组织内部、产业链和社会不同群体实施社会责任时,将获得来自不同利益相关者的认可与信任,这有利于企业整合...     

基于环境保护视角的企业社会责任

企业在现代社会中发挥着越来越重要的作用,在追求经济利益的同时也带来了严重的环境污染问题。企业对环境产生的影响与作用远远甚于个人,企业环境责任不仅关系到企业的长远发展,还关系到社会的可持续发展。本文从企业环境社会责任的含义出发,阐述了企业履行环境责任的依据以及在实际实施过程中的缺失,并对如何更好地履行环境社会责任提出相应的建议,以期对实现企业环境责任做出有所助益的探讨。     

初探我国企业社会责任——基于中美企业社会责任报告之比较

自十六届六中全会提出构建社会主义和谐社会以来,我国政府在相关方面做了相当多的工作,但与此同时,食品安全事件、环境污染事件、民工工作安全尤其是矿工事件等等一系列事件让我们不得不重新审视我国企业社会责任问题。本文主要从通过对美国通用汽车和我国一汽轿车这两个企业的社会责任报告披露情况的对比,提出对我国企业社会责任的几点思考。     

基于法律视角下的企业社会责任

履行社会责任对于企业来说意义十分重大,能够帮助其取得良好的社会效益与经济利益。从企业外部角度来看,能够提高企业自身的社会地位,改进企业的生存环境,获得广大消费者的信任与支持;从企业内部角度来看,能够建立完善其内部的治理结构,为企业的发展提供有利的价值导向,并促进其经营管理能力与经济绩效的提升;从企业的其他利益相关者角度来看,能够帮助其维护自身的合法权益;从国家与社会公共利益的角度来看,能够帮助其建设和谐社会与促进社会经济之发展。企业的社会责任展现出传统企业为了适应快速变化的现实社会经济而进行的适应性转变。对于我国企业来说,应当在获得企业利润和承担社会责任之间寻求平衡,建立公平而富有效率的利益均衡体制。本文对企业社会责任的概念进行了界定,剖析了企业社会责任的主要内容,指出了企业社会责任的鲜明特征,论述了我国企业社会责任法律化的必要性,并提出了对我国企业社会责任法律化的几点建议。     

基于绿色化消费和营销博弈视角的企业社会责任

从推进消费绿色化的视角对企业绿色社会责任进行研究,是当前经济学界研究的热点。本文根据消费与营销绿色化互动博弈的特点重新审视企业的社会责任,以达到持续推进消费绿色化的目的。探讨企业在履行社会责任的过程中存在的困境和问题,认为可以通过消除消费者信任危机、升华绿色信仰、引领绿色创新和降低绿色成本、将员工塑造为绿色消费先行者等活动的实施来达到履行企业社会责任的目的。     

Corporate Legal Responsibility: A Levinasian Perspective

In this article I will look into Corporate Legal Responsibility taking into account Levinas’s notion of infinite responsibility, as well as his understanding of ethical language. My account of Levinas’s philosophy will show that it challenges – breaking down – deeply entrenched distinctions in the dominant strands of moral philosophy, within which the theory of individual responsibility is embedded, such as between:(1) duty to others on the one hand and supererogation on the other; (2) perfect duty to others on the one hand and imperfect duties to others on the other; (3) insiders and outsiders; kith and kin on the one hand and strangers on the other; Levinas’s moral vision is an inclusive one which embraces all of humanity (at least of those present today) irrespective of historical, linguistic, cultural differences and diversities. In other words, each has responsibilities for and duties towards all others. Of course, one might say that there is nothing new about a universalising ethics – after all Kantianism, liberalism as well as utilitarianism are well known instances. However, more crucially, all these traditional moral philosophies uphold the theory of individual responsibility, which is rooted in the philosophy of individualism. Such a philosophy can make sense only of the concept of individual moral/legal agency but not corporate agency. Therefore, in this article I will attempt to show that the Levinasian vision is able to help us change our view with respect to corporate responsibility.     

The Legal Context of Corporate Social Responsibility

Social responsibility on the part of business has various meanings, to some of which English law is more favourable than others. But the law could be changed. The author is a Solicitor and Lecturer in Law in the University of Bristol. His Corporate Power and Responsibility: Issues in the Theory of Company Law has recently been published by Oxford University Press.     

Translating Corporate Social Responsibility into Action: A Social Learning Perspective

Journal of Business Ethics - Interest in the microfoundations of corporate social responsibility (CSR) has grown over the past decade. In this study, we draw on social learning theory to examine...     

Corporate Social Responsibility Audit: From Theory to Practice

This research examines the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. This work attempts to create a framework for social responsibility auditing compatible with an existing commercially successful environmental audit system. The project is unusual in that it tackles the complex issue of CSR auditing with a scientific approach using Grounded Theory. On the evidence discovered to date in the literature review and the interviews, CSR seems to be perceived by many as the social strand of sustainable development. However, there is far less agreement regarding its measurement. Both the literature review and the interview analysis indicate that developing an applied CSR auditing procedure will be a challenging task. This is principally due to the lack of formal study of this complex subject, which, despite the widespread debate it has engendered, still lacks a single and broadly accepted definition. The concepts developed from the findings of this research, together with the key factors identified in a literature review of CSR, were developed into a prospective CSR audit protocol.     

Selective Engagement in Corporate Social Responsibility: A Stakeholder Perspective

This paper attempts to understand selective engagement in corporate social responsibility (CSR). CSR involves various issues that can meet demands from multiple stakeholders. A firm can focus on certain CSR issues to satisfy a particular stakeholder while ignoring the demands from other stakeholders, or it can take a more balanced approach to CSR by addressing a wider range of social issues. In this paper, I investigate how stakeholder pressures from three types of primary stakeholders (customer, supplier, and employee) shape selective engagement in CSR. The empirical results based on a representative sample of more than 1,000 small and medium-sized enterprises (SMEs) in the early 2000s suggest that firms prioritize their stakeholders based on instrumental considerations. Those stakeholders who have greater power over the focal firm will exert a larger impact on a firm’s CSR engagement. Constrained by limited managerial resources, firms accord attention to a limited range of issues most relevant to salient stakeholders. Specifically, MNCs as major customers pressure the focal firm to assume more responsibility for product quality, as well as on a wider range of social issues; SOEs as both major customers and major suppliers pressure the focal firm to assume more responsibility for employee welfare; employees with higher education pressure the focal firm to assume more responsibility for employee welfare, and for a wider range of social issues. This study contributes to stakeholder theory and research on the CSR of SMEs, and has important implications for CSR practitioners.     

Corporate Social Responsibility as Subsidiary Co-Responsibility: A Macroeconomic Perspective

Recent discussion on Corporate Social Responsibility (CSR) mainly focuses on two aspects of CSR: from a technical perspective, CSR aims to improve ethical standards in the organizational decision-making process, and should guarantee that management practices are in accordance with commonly accepted standards of behavior. From a political perspective, CSR describes corporate engagement with ecological and social issues that extend beyond the firm’s economic activities. The latter perspective in particular leaves unclear whether such corporate contributions to solve environmental and societal problems should be seen as voluntary additional services or whether corporations bear specific duties in this field. Based on the tenet of subsidiarity derived from Catholic thought, this article emphasizes that the common interpretation of CSR should be extended by a third perspective that addresses corporations as intermediate actors bearing specific subsidiary co-responsibilities in society.     

The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective

This paper examines the impact of corporate social responsibility (CSR) disclosure on corporate reputation as perceived by non-professional stakeholders. Proponents of CSR disclosure argue that CSR disclosure can be considered as a tool for reputation management. We empirically investigate this claim using a reputation index which tracks the general public’s perceptions of corporate reputation over time. In our analysis, we focus on disclosure in stand-alone CSR reports and control for CSR performance. We find that, in contrast to the common belief, stand-alone CSR reports do not influence corporate reputation among non-professional stakeholders. However, we are able to document that stand-alone CSR reports influence corporate reputation among professional stakeholders. We also provide some evidence that transparent CSR disclosure on corporate websites can influence corporate reputation among non-professional stakeholders.