企业社会责任：目的还是手段？——责任竞争力论之三

企业社会责任,是目的还是手段,是一个由来已久的问题。有学者将其简洁地归结为企业社会责任究竞是行善赚钱,还是赚钱行善？无论是哪一种,都有被诟病之嫌。行善赚钱,将社会的需要和问题转化为企业的营利机会,被有的专家称为工具理性,有不纯洁之感。而赚钱就是为了行善,却又似乎有违企业营利之本性。     

论企业社会责任与企业竞争力

在分析我国企业承担社会责任的必要性的基础上,分析了企业承担社会责任带给企业的积极影响和消极影响。权衡利弊,企业应该认识到企业承担社会责任可以实现企业的长远发展和企业竞争力的提升。     

企业社会责任对品牌竞争力影响路径研究

本文论述了企业社会责任和品牌竞争力的内涵,从品牌财务能力、品牌满足利益相关者能力和品牌成长能力三个方面,分析企业社会责任如何对其产生影响,从而得到企业社会责任对品牌竞争力的影响路径,提出建议。     

实施企业社会责任 提高企业责任竞争力

在全球化下导致的强资本弱劳工的现状下,国际劳工运动、消费者运动、环保运动和女权运动联合相互作用,要求跨国公司在谋求最大经济权益的同时,必须承担对利益相关者的社会责任。迫于社会的压力,欧美跨国公司纷纷推行生产守则,要求整个供应链的所有合作伙伴共同遵守。这对我国企业的发展既是挑战,又有机遇,我们要面对现实,抓住发展机遇,积极主动地实施企业社会责任,以提高企业的责任竞争力和永续经营能力。基于这种背景,本文分析了目前我国企业社会责任方面存在的问题,提出了提高企业责任竞争力的对策。     

什么是企业最大的社会责任？——责任竞争力论之八

最近一段时间以来出现了一系列有关＂企业最大的社会责任＂的论断。在一些经济学家看来,＂企业最大的社会责任就是为股东赚钱＂,而在一些著名学者看来＂企业社会责任首先是向股东负责,其次是向员工和社区负责＂,也有一些著名企业家提出＂发展企业就是最大的社会责任＂、＂转型是企业最大的社会责任＂的观点;其他类似＂企业最大社会责任是公共利益最大化＂、     

企业社会责任感知与期望对企业声誉的影响研究

企业声誉受消费者感知的企业社会责任行为影响,但是这种影响又受到消费者对企业社会责任期望的调节。本文从期望模型出发,分析不同期望条件下,消费者感知的企业社会责任对企业声誉的影响。     

企业社会责任与企业竞争力关系述评

企业社会责任与企业竞争力的关系备受学者关注,对二者关系的研究也比较多,但企业社会责任与企业竞争力之间究竞呈正相关或是负相关关系,学者们意见不一,本文对相关文献进行了梳理,提炼出其中代表性观点,发现支持企业社会责任对企业竞争力具有正向影响的观点占据主流。同时,梳理文献可以发现,尽管有很多对于企业社会责任与企业竞争力关系的相关研究,但将企业社会责任与企业竞争力指标挂钩做研究的文献较少,支撑不足。     

刍议企业社会责任与竞争力

世界经济一体化,使企业面临的竞争日趋激烈。如何不断提升企业的竞争力,在激烈竞争中持续成长,成为每个企业关注的首要问题。进入21世纪,企业社会责任实践成为企业参与竞争的有效手段或资本,也成为决定企业能否在全球化运作中取得成功的决定性因素之一。本文旨在对企业社会责任和竞争力进行分析,以期帮助我国企业管理者更新管理观念和意识。     

企业社会责任沟通对消费者的社会责任期望影响研究——以石油行业为例

本研究以中国石油行业为例,通过调查问卷验证了社会责任的沟通对消费者的社会责任期望产生影响,具体表现在,沟通后消费者的期望明显提升的同时,也明确了社会责任的指向。这些结论对于企业的社会责任工作提供了一定的参考价值。     

社会责任对企业核心层竞争力影响机制分析

企业竞争力是企业能够长期获得竞争优势的能力。企业社会责任在产品层、制度层与核心层三个层面影响着企业的竞争力,将着重分析企业社会责任在核心层次对企业竞争力的影响机制,从而为企业更好的履行社会责任提供了一些借鉴。     

企业社会责任对品牌资产的影响机制研究

本文探讨了企业社会责任对品牌资产的影响,以企业形象作为中介变量,借助网络平台进行实证研究。结果表明,企业社会责任的履行会经过企业形象这一中介的提升对品牌资产产生积极的正向作用。     

Corporate Social Responsibility

In the context of some criticism about social responsibility education in business schools, the paper reports findings from a survey of CSR education (teaching and research) in Europe. It analyses the extent of CSR education, the different ways in which it is defined and the levels at which it is taught. The paper provides an account of the efforts that are being made to mainstream CSR teaching and of the teaching methods deployed. It considers drivers of CSR courses, particularly the historical role of motivated individuals and the anticipation of future success being dependent on more institutional drivers. Finally it considers main developments in CSR research both by business school faculty and PhD students, tomorrows researchers and the resources devoted to CSR research. The conclusion includes questions that arise and further research directions.     

企业社会责任报告鉴证能够降低权益资本成本吗?

管理层披露的社会责任报告能够传递企业社会责任表现信息,有助于企业外部利益相关者的决策,而由第三方专业机构出具的鉴证意见则是对管理层所披露社会责任信息可靠性的保证.本文以2008～2013年间沪深A股上市公司发布的社会责任报告为样本,基于信号传递理论,从权益资本成本角度考察了社会责任报告鉴证是否可以为投资者提供有用的信息.研究结果表明,社会责任报告经过第三方专业机构鉴证公司的权益资本成本相对较低.进一步研究发现,在财务信息透明度较低、财务业绩较差的公司中,进行社会责任报告鉴证具有更低的权益资本成本.本文的研究结论丰富了社会责任报告鉴证经济后果方面的文献,同时对政策制定者进一步完善企业社会责任报告披露制度具有一定的参考价值.     

公司治理与企业社会责任研究

<正>一、引言企业社会责任研究兴起于20世纪初,从20世纪50年代开始,西方学术界和企业界就对企业社会责任展开了热烈的讨论。目前对企业社会责任研究可分为两部分,第一部分是对企业社会责任概念的界定和完善     

Corporate Social Responsibility and Corporate Social Investment: The South African Case

Corporate social responsibility (CSR) and corporate social investment (CSI) have become terms that are used to examine some activities of businesses. With globalization pressures and increasing burdens on governments to provide comprehensive social services, the microscope has been trained on how firms play their part in sharing this burden. Views vary from those who believe that CSR and CSI are a distraction from profit maximization to those who argue that participation in such activities contributes to positive social transformation, while benefiting participating firms themselves. In this article, the author seeks to organize these debates within particular theoretical frameworks, positing CSR and CSI, together with the Socially Responsible Investment Index that has been used to evaluate corporate behavior in South Africa, as a novel way of addressing pressing development problems.     

Corporate Social Responsibility and the Social Enterprise

In this article, we contend that due to their size and emphasis upon addressing external social concerns, the corporate relationship between social enterprises, social awareness and action is more complex than whether or not these organisations engage in corporate social responsibility (CSR). This includes organisations that place less emphasis on CSR as well as other organisations that may be very proficient in CSR initiatives, but are less successful in recording practices. In this context, we identify a number of internal CSR markers that may be applied to measuring the extent to which internal CSR practices are being observed. These considerations may be contrasted with the evidence that community based CSR activities is often well developed in private sector small to medium sized enterprises (SMEs) (Observatory of European SMEs, 2002), a situation which may be replicated in social enterprises especially those that have grown from micro-enterprises embedded in local communities. We place particular emphasis upon the implications for employee management. Underpinning our position is the Aristotelian-informed capabilities approach, a theory of human development and quality of life, developed by Sen (1992; 1999) and Nussbaum (1999) which has been developed further, in an organisational context, (e.g., Cornelius, 2002); Cornelius and Gagnon, 2004; Gagnon and Cornelius, 1999; Vogt, 2005. We contend that the capabilities approach offers additional insights into CSR in social enterprises in general and internal CSR activity in particular. Our article concludes with proposals for future research initiatives and reflections upon social enterprise development from a capabilities perspective.     

The Effects of Corporate Social Responsibility on Brand Performance: The Mediating Effect of Industrial Brand Equity and Corporate Reputation

In this article, the researchers explore the following question. Can corporate social responsibility (CSR) and the corporate reputation of a firm lead to its brand equity in business-to-business (B2B) markets? This study discusses CSR from customers’ viewpoints by taking the sample of industrial purchasers from Taiwan small-medium enterprises. The aims of this study are to investigate: first, the effects of CSR and corporate reputation on industrial brand equity; second, the effects of CSR, corporate reputation, and brand equity on brand performance; and third, the mediating effects of corporate reputation and industrial brand equity on the relationship between CSR and brand performance. Empirical results support the study’s hypotheses and indicate that CSR and corporate reputation have positive effects on industrial brand equity and brand performance. In addition, corporate reputation and industrial brand equity partially mediate the relationship between CSR and brand performance.     

The Influence of Corporate Psychopaths on Corporate Social Responsibility and Organizational Commitment to Employees

This study investigated whether employee perceptions of corporate social responsibility (CSR) were associated with the presence of Corporate Psychopaths in corporations. The article states that, as psychopaths are 1% of the population, it is logical to assume that every large corporation has psychopaths working within it. To differentiate these people from the common perception of psychopaths as being criminals, they have been called “Corporate Psychopaths” in this research. The article presents quantitative empirical research into the influence of Corporate Psychopaths on four perceptual measures of CSR and three further measures of organizational commitment to employees. The article explains who Corporate Psychopaths are and delineates the measures of CSR and organizational commitment to employees that were used. It then outlines the research conducted among 346 corporate employees in Australia in 2008. The reliability of the instrument used is commented on favorably in terms of its statistical reliability and its face and external validity. Results of the research are described showing the highly significant and negative influence of Corporate Psychopaths on all of the measures of CSR and of organizational commitment to employees used in the research. When Corporate Psychopaths are present in leadership positions within organizations, employees are less likely to agree with views that: the organization does business in a socially desirable manner; does business in an environmentally friendly manner and that the organization does business in a way that benefits the local community. Also, when Corporate Psychopaths are present in leadership positions within organizations, employees are significantly less likely to agree that the corporation does business in a way that shows commitment to employees, significantly less likely to feel that they receive due recognition for doing a good job, to feel that their work was appreciated and to feel that their efforts were properly rewarded. The article argues that academics and researchers in the area of CSR cannot ignore the influence of individual managers. This is particularly the case when those managers have dysfunctional personalities, or are actually psychopaths. The article further argues that the existence of Corporate Psychopaths should be of interest to those involved in corporate management and corporate governance because their presence influences the way corporations are run and how corporations affect society and the environment.